Below is a performance report that compares budgeted and actual profit of Atlanta LEnterprises for the month of June: Budget Actual $182,000 $180,000 Difference $2,000) Sales Less: Cost of ingredients Salaries Controllable profit 145,000 24,000 $ 13,000 141,000 23,000 $16,000 4,000 1,000 $3,000 In evaluating the department in terms of its changes in sales and expenses, what will be most important to investigate? Sales Cost of ingredients Salaries Debtors