Could you meticulously devise an exhaustive and comprehensive budgetary template, optimized for a project corresponding to the nature of [PROJECT TYPE]? Please ensure to incorporate a detailed financial breakdown categorizing each potential expenditure, spanning from labor costs, material procurement expenses, to overhead charges. Furthermore, if possible, provide an analytical commentary on each category, justifying the projected costs. Also, consider any potential financial contingencies or unexpected costs that may arise during the project implementation phase. Please present this information in a well-structured, easy-to-understand format suitable for presentation to stakeholders.

What was the average cost per lead for [COMPANY NAME] for the period [START DATE] to [END DATE]? Please provide an analysis of the data and recommendations for improving this metric.

What were the most effective marketing channels for [COMPANY NAME] in terms of ROI for the period [START DATE] to [END DATE]? Please provide a breakdown of the data and recommendations for future campaigns on each channel.

"What were the main reasons for [COMPANY NAME]'s decrease in ROI from [START DATE] to [END DATE]? Please provide an analysis of the data and recommendations for reversing this trend in the future."