Prepare a comprehensive budget and analyze variances for a manufacturing company.

Budgeted Costs	Actual Costs
Direct Materials	$300,000
Direct Labor	$150,000
Variable Overhead	$50,000
Fixed Overhead	$100,000
Production Output	10,000 units

Requirements:

Develop a master budget including sales projections, production costs, and overhead expenses.

Calculate the budget variances (direct materials, direct labor, variable overhead, and fixed overhead).

Analyze the variances and identify potential causes for deviations from the budget.

Recommend corrective actions to improve cost efficiency and budget performance.