Campagnie du Froid Profit Plan __ Actual French French Volume Francs Flexible Volume Francs ('000) ('000) Variance Budget Variance ('000) ('000) smegma Sales ice-cream (volume in litres) 2,452 2,480 35,538 Sales 'specialties' (litres) 272 276 7,209 Total Sales 2,724 2,756 42,747 _ Cost of Goods Sold _ Cost ice-cream _ Dairy ingredients (litres) 1,895 15,956 Other ingredients (100gr.) 1,296 6,182 Labour (hours) 36.02 1,050 Cost 'specialties' Dairy ingredients (litres) 257 2,164 Other ingredients (100gr.) 197 1,375 Labour (hours) 23.29 679 Contribution margin 15,341 Selling and Administration Expenses 9,703 Other costs 3,982 Profit Before Interest and Taxes 1,656 Budgeted Market Share 0.12 Actual Market Size 22900 Actual Market Share Budgeted Market Size