While we may not have an invested interest on the winner of the Super Bowl this year, we're still planning on watching for two reasons: Beyonce's half time show and the commercials.

 

Between the touchdowns, punts, tackles [insert other football jargon here] as the 49ers and Ravens go head-to-head for the ultimate trophy, viewers at home will be treated to fun, creative commercials.

 

According to Time magazine, 30-second spots during the Super Bowl cost an average of $4 million. That's up from $3.5 million last year.

 

A number of companies have given viewers a sneak peek into their Super Bowl commercials. With those sneak peaks, though, comes the controversy. Let's take a look at what's in store for viewers this Sunday.

 

Volkswagen

Volkswagen's 2013 Super Bowl commercial shows a man from Minnesota urging his colleagues to loosen up by speaking in a Jamaican accent.

Does that make it racist and offensive? Some seem to think so.

"It's pretty horrific," said a spokesperson for multicultural marketing agency Dove Marketing in a USA Today article. "Why do they have a white guy from Minnesota faking a Jamaican accent?"

Others quoted in USA Today called the ad 'offensive."

"What happens in this ad is that the culture becomes a punch line, and that is offensive," said a Walter Isaacson, a spokesperson for an African-American, Gay/Lesbian and Hispanic agency.

The fake accent didn't make everyone uncomfortable, though.

In an NBC "Today" show online poll nearly 93 percent of respondents said the ad was not offensive.



Mercedes-Benz/Kate Upton

Merecdes-Benz knows that sex sells.

The luxury car company contracted super model Kate Upton for their Super Bowl ad.

The commercial states "Kate Upton washes the new Mercedes CLA in slow motion." The formula to this one is simple. Appeal to men by showcasing their two biggest fantasies: fast cars and hot girls.

The commercial runs for 1:35 minutes, and if you ask us, it's a minute too long. How many millions did Mercedes-Benz shell out for this spot?

Taco Bell

Taco Bell struck a nerve with The Center for Science in the Public Interest, which convinced the fast food chain to pull their Super Bowl advertisement.

The spot in question shows a man bringing a tray of veggies to a Game Day viewing party only to be greeted with the eye-rolls. A voice over says, 'Veggies on game day is like punting at fourth and one. It's a cop out, and secretly, people kind of hate you for it.'

Taco Bell pulled the ad, and their spokesperson said We didn't want anyone to misinterpret the intent of the ad," according to Forbes.

Follow Mary Ann Georgantopoulos on Twitter @marygeorgant