What were the factors that contributed to the differences between actual revenues and planned revenues for 2018? Quantify their impact on profit

Exhibit 1 Boulevard Sandwiches, Inc. (B) Operating Statement 2018 Actual 2018 Plan Gross Sales Net Sales \begin{tabular}{rr} $1,936,025 & $1,861,860 \\ $1,726,725 & $1,761,760 \\ 1,025,870 & 1,024,023 \\ 185,800 & 199,095 \\ 152,450 & 148,949 \\ 78,625 & 65,165 \\ 3,320 & 3,000 \\ 24,000 & 24,000 \\ 9,780 & 9,400 \\ 10,940 & 11,700 \\ 72,000 & 72,000 \\ 6,801 & 3,093 \\ 98,000 & 95,000 \\ \hline 59,139 & 106,335 \\ \hline \hline \end{tabular} Supporting Data Averageweeklycustomercount%customers-lunch%customers-dinnerAveragegrosscheck-lunchAveragenetcheck-lunchAveragegrosscheck-dinnerAveragenetcheck-dinner4,02550%50%$7.50$6.50$11.00$10.003,85040%60%$7.50$7.00$10.50$10.00 Exhibit 1 Boulevard Sandwiches, Inc. (B) Operating Statement 2018 Actual 2018 Plan Gross Sales Net Sales \begin{tabular}{rr} $1,936,025 & $1,861,860 \\ $1,726,725 & $1,761,760 \\ 1,025,870 & 1,024,023 \\ 185,800 & 199,095 \\ 152,450 & 148,949 \\ 78,625 & 65,165 \\ 3,320 & 3,000 \\ 24,000 & 24,000 \\ 9,780 & 9,400 \\ 10,940 & 11,700 \\ 72,000 & 72,000 \\ 6,801 & 3,093 \\ 98,000 & 95,000 \\ \hline 59,139 & 106,335 \\ \hline \hline \end{tabular} Supporting Data Averageweeklycustomercount%customers-lunch%customers-dinnerAveragegrosscheck-lunchAveragenetcheck-lunchAveragegrosscheck-dinnerAveragenetcheck-dinner4,02550%50%$7.50$6.50$11.00$10.003,85040%60%$7.50$7.00$10.50$10.00