Conduct variance analysis for Amazon's logistics and fulfillment costs.

Cost Components	Budgeted Costs ($)	Actual Costs ($)
Logistics Costs	500,000,000	520,000,000
Fulfillment Costs	600,000,000	610,000,000

Requirements:

Compare actual costs to budgeted costs for different regions.

Calculate and interpret material, labor, and overhead variances.

Identify significant variances and suggest corrective actions.

Recommend strategies to improve budget accuracy and cost control.