Perform variance analysis for Nike's advertising campaign costs.

Compare actual costs to budgeted costs for different media channels.

Calculate and interpret variances for digital, TV, and print advertising.

Identify the causes of significant variances and suggest corrective actions.

Recommend strategies to control costs and improve budgeting accuracy.

Cost Components	Budgeted Costs ($)	Actual Costs ($)
Digital Advertising	$30,000,000	$32,000,000
TV Advertising	$40,000,000	$38,000,000
Print Advertising	$20,000,000	$22,000,000