Create a monthly budget tracking system for [DepartmentName] at [CompanyName] to ensure adherence to financial targets. The system should monitor actual spend against budgeted amounts for each cost category, including [FixedCosts] and [VariableCosts]. Include functionality for generating automatic alerts when spending exceeds predefined thresholds. The output should be a dynamic dashboard with drill-down capabilities, enabling real-time tracking and detailed reporting for department heads.