Calculate standard deviations of the revenue with and without hedge during those 8 year?

Thisis a case for non-financial entity risk management: cross-hedging for riskmanagement of a producer (Gold, Oil, other) or an input user (Jewelry,Airline, etc.). Use quarterly revenue numbers for last 8 years(Jan 1, 2014 to Dec 31, 2021) and select a commodity futures contract (hedging instrument)with quarterly data to calculate Beta (using regression) and Correlation.Estimate Hedge Ratio and Basis Risk. Estimate optimal number of futurescontracts based on the annual revenue numbers of 2021, to start the hedge onJan 1, 2022 with 1 year expiration. Calculate standard deviations of the revenuewith and without hedge during those 8 year?producer is corn