Conduct variance analysis for operational costs at Microsoft.

Compare actual costs to budgeted costs for software development, marketing, and customer support.

Calculate the total variance and identify the reasons for significant variances.

Recommend strategies to control costs and improve budgeting accuracy.

Cost Components	Budgeted Costs ($)	Actual Costs ($)
Software Development	$50,000,000	$52,000,000
Marketing	$30,000,000	$28,000,000
Customer Support	$10,000,000	$11,000,000