Reference no: EM132547140

Below is a performance report that compares budgeted and actual pro?t of Atlanta Enterprises for the month of June:

Sales                                        $182,000    $180,000     ($2,000)
Less: Cost of ingredients                 145,000   141,000      4,000
Salaries                                        24,000     23,000           1,000
Controllable pro?t                       $13,000         $ 16,000       $ 3,000

Question 1: In evaluating the department in terms of its changes in sales and expenses, what will be most important to investigate?

A. Sales

B. Cost of ingredients

C. Salaries

D. Debtors