Budget government filings, translations, document review, and business operations separately.
Do not use spending as a substitute for structure
Separate the petition's cost from the venture's cost, because only one of them is negotiable with the employer. On the petition side, confirm what each item currently costs using the G-1055 fee schedule before budgeting anything: the Form I-129 filing fee, the asylum program fee, the fraud prevention and detection fee where it applies, optional premium processing, and consular or border processing for the transferee's own entry. Add professional preparation and certified translations of foreign corporate and payroll records, often the larger line for a company filing for the first time.
On the venture side sit the real operating costs, and for a new office they are unavoidable rather than optional: premises that actually exist, payroll for the staff who make the role managerial, equipment and insurance. Delegating the transferee's former Canadian duties also costs money, whether through a new hire or overtime for existing staff, and the budget should show it because the delegation is itself part of the evidence. What money cannot do is supply an element.
A generous budget does not create the qualifying relationship between the two entities, does not make a position primarily managerial or executive, does not supply the continuous qualifying year abroad, and cannot let one employee staff two operations. Where cost pressure is shaping the structure, get a U.S.-licensed immigration lawyer's read before filing.