Can someone help me with this please

Your employer has a niche market in the oil industry and your revenues have dropped significantly in the past year. You have been faced with many challenges as you attempt to pull the budget together due to so many unknowns in the industry and the added fluctuating economy given the pandemic. Identify two unknowns and briefly explain them. How will you approach building a budget that takes these into account? What types of decisions will need to be made?