Amul Ice Cream was launched on March 10, 1996 in Gujarat. The portfolio consists of impulse products like cones, cups as well as take-home packs & institutional/catering packs. The company was launched on the platform of Real Milk, Real Ice Cream given that ts is a milk company and the wholesomeness of its products gives it a competitive advantage. In 1997, it entered Mumbai followed by Chennai in 1998 and Kolkata and Delhi in 2002. Nationally, it was rolled out in 1999. It has combated competition from Kwality Walls, Mother Dairy and achieved the top position in the country. This position was achieved in 2001 and it has continued to remain to the top. Today the Market share of Amul Ice cream is 38% share against the 9% market share of HLL, thus making it 4 times larges than it closest competitor, Not only has it grown at a phenomenal rate but has added a vast variety of flavors to its ever-growing range. Currently it offers a selection of 220 products. Amul has always brought newness in its products and the same applies for ice creams. In January 2007, Amul introduced Sugar Free and ProLife Probiotic Wellness Ice Cream which was a first in India. This range of Sugar Free, Low Fat Diabetic Delight and ProLife Wellness Ice cream is created for the health conscious. The Company entry into ice creams is regarded as successful due to the large market share it was able to capture within a short period of time. due to price differential, quality of products and of course the brand name

Following are the particulars of the Amul Ice Cream + Total Cost (Rs). 10,00,000 Cost per Unit (Rs.) 10.0 5.5 3.0 3.5 2.0 4.0 1.5 0.5 2.5 1.85 1.5 2.2 5.3 Particulars Opening Stock of Raw Material Milk Flavors Other Ingredients Cups Seasonal Fruits & Dry Fruits Waffle Cocoa Sugar Freight Inwards Cutlery Direct Expenses Direct Labour Factory Expenses Rent Electricity & Power Insurance Supervisor Salary Depreciation Machine Running Expenses Office & Admin Expenses Employee Cost Computers, Telephone & Faxes Taxes Carriage Outward Selling & Distribution Expenses Advertisement Delivery Vehicles Packaging 1 2.45 1.5 0.6 2.5 1 10 1.3 0.4 0.2 4 3.5 2.25 Closing Stock of Raw Material was Rs. 200,000. Sales of the period is 9,000,000. Create a Head wise Cost Sheet calculating cost per unit/Total Cost & calculate the profit for the period. No Finished Goods were in stock at beginning of period & end of period. Also share your remarks on the profit % on cost & PV ratio/BEP for the Ice cream Business