The Manager at Lucky's Restaurant Tried to Offset Slightly Higher

The manager at Lucky's Restaurant tried to offset slightly higher food costs by running a dessert promotion and found that food costs actually rose even higher after the promotion. Which of the following theft statements would have the LEAST impact on food costs and would NOT be the likely cause of the problem?

A) Servers are not filling out guest checks or entering orders into the point­of­sale system; instead, they are giving away desserts to increase their tips.
B) Servers are not recording dessert orders on guest checks or entering them into the point­of­sale system; instead, they are pocketing revenue when guests pay by cash.
C) Servers are reusing checks for guests ordering identical desserts.
D) Servers are overstating guest check totals in hopes of getting higher tips.