Below is a performance report that compares budgeted and actual profit of Boyles Beer for the month of April:
Budget Actual Difference
Sales $200,000 $202,000 $2,000
Less:
Cost of ingredients: 162,000 166,000 4,000
Salaries: 31,000 31,200 200
Controllable profit: 47,000 44,800 ($2,200)
In evaluating the department in terms of its increases in sales and expenses, what will be most important to investigate?