Below is a performance report that compares budgeted and actual prot 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 prot s 13,000 g 16,000 3,000 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