Perform variance analysis for Sony's marketing and promotional costs.

Compare actual costs to budgeted costs for different product lines.

Calculate and interpret material, labor, and overhead variances.

Identify the causes of significant variances and suggest corrective actions.

Recommend strategies to control costs and improve budgeting accuracy.

Cost Components	Budgeted Costs ($)	Actual Costs ($)
TV Marketing	$30,000,000	$35,000,000
Game Console Marketing	$50,000,000	$52,000,000
Mobile Marketing	$20,000,000	$25,000,000