Refer to the Scenario Below to Answer the Following Questions

Refer to the scenario below to answer the following questions.
Growing a Web-Development Company (Scenario)
Vincent and Alice are partners in a one-year-old web development business called Spy-der Web Execution. Vincent comes from a graphic design background and specializes in the look and feel of web projects. Alice comes from the computer gaming industry and is a highly experienced programmer and web developer-with a particular leaning toward Wordpress as a website backbone.
So far they have brought in less business than they had anticipated-about 25 percent less. As a result, they are operating at just a little below break even, and it is costing them about $500 a month to cover expenses (including rent on a small office space where they meet clients) . The situation is disappointing and was not anticipated by either Vincent or Alice.
As with many businesses like this that are easy to get into with little investment, they did not do a full feasibility study or business plan. They are unsure about how to divide up their responsibilities (who is responsible for what) , and therefore neither person is proactively going after new business, managing each project's budget, and determining even if they are making money on the work.
You are now in the role of advising the partners about a number of issues.
-You recommend they redo their feasibility study with some of the new information they have gathered in their first year of operations. Given the speed with which Vincent and Alice launched their business, it will likely provide additional details about_____________________.

A) competitors and financing
B) human resource needs and financing
C) competitors and human resource needs
D) human resource and impact on the partners' personal lives
E) cash flow and net income