What will be most important to investigate

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Question - 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 increase in sales and expenses, what will be most important to investigate?

A) Sales

B) Cost of ingredients

C) Salaries

D) All three components have equal importance.

Reference no: EM131804410

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