Looks like MC is in school for audio work, want to be voice actor? Brown hair is MC younger sister, love anime, love big brother, want to be fmc and want to work as voice actor. Black hair is MC childhood friend, good at singing, love MC (but can't say it out), care for MC's younger sis as her own sis.
MC dad sudden transfer so he can't attend school, younger sis also change school, but to continuous his school he would have to stay and not move with their dad, so with the help of younger sis and childhood friend they want to sell audio book to get money
And lewd audio book sell, so to get the lewd voice right, time to fucks, younger sis loves big bro so no problem, childhood friend loves mc so not a problem also, and they care for each other so ffm is not that hard to happened. lol