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identical computer running the same program but cpu usage is different

Hi
I have two identical computer at work
both have the same OS with same settings as far as I can tell.

running the same program (point of sale program)
on the computer A CPU usage is steady around 9% - 13% in task manager
on the computer B cpu usage is steady around 25% - 30% in task manager

I am thinking I must be missing some windows 7 settings that is different on the two machine.. but I checked in advance performance
they are identical

but the cpu usage is different

any idea what I should check ...

can you find out what actual process is using up the CPU?