please look and see if you can answer

Conceptually, what factors explain the difference between planned and actual results? 2. Prepare a flexible budget for EntertainmentNow.com for the past year, flexing solely on total actual units sold. 3. Quantify the impact on the net loss per item sold of each factor you noted in Question 1. 4. Assume that technology and content, general and administrative, and depreciation and amortization costs are fixed costs that total $73.7 million annually. Based on EntertainmentNow.com’s current sales revenue, cost of goods sold, fulfillment expenses, and marketing, what is the company’s break-even sales in units? Is this level of sales realistic? Why or why not?