Please use the picture to help me to calculate the sales volume variance calculations in France, Italy, Spain, and sales mix variance calculations in these three countries, and calculations for the effect of incorrect temperature assumptions on sales in France, Italy, Spain, and calculations of the effect of using a different transfer price on the performance of France and Spain.

Please write down the detailed steps!!!!

Thanks!!!!!

Compagnie du Froid, S.A. 197-085 Exhibit 1 Examples of Standards for the 2009 Profit Plan (Spanish Region) Standards Spain Percentage of volume from specialties 10% Selling prices (in Euros) Icecream (per litre) 4.42 Specialties (per litre) 8.13 Manufacturing costs (in Euros) Dairy ice-cream (per litre) 2.61 Other ingredients icecream (sugar, avor, etc. per 100 grams) 1.51 Other ingredients specialties (sugar, avor, etc. per 100 grams) 2.12 Labor (wage per hour) 8.13 Labor hours icecream (litres per hour) 107.20 Labor hours specialties (litres per hour) 11.04 Volume Dairy ingredientsicecream (% of volume) 72% Other ingredientsice cream (grams per litre) 48 Dairy ingredientsspecialties (% of volume) 93% Other ingredientsspecialties (grams per litre) 73 197-085 Compagnie du Froid, S.A. Exhibit 2 French Region, 2009 Results Profit Plan Actual Variance Volume Euros Volume Euros ( ' 000) ('000) ( ' 000) ('000) Sales Data Sales ice-cream (volume in litres) 4,010 17,879 4,618 20,005 2,126 F Sales specialties (litres) 445 3,661 405 3,377 (284) U Revenue from distribution - - - 79 79 F Total Sales 4,455 21,540 5,023 23,461 1,921 F Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 2,887 7,893 3,317 9,142 (1,249) U Other ingredients (100 gr.) 1,844 2,841 2,047 3,186 (345) U Labor (hours) 38.29 371 43.56 438 (67) U Cost specialties Dairy ingredients (litres) 410 1,121 368 1,015 106 F Other ingredients (100 gr.) 316 693 298 655 38 F Labor (hours) 40.03 388 36.02 362 26 F Contribution margin 8,233 8,663 430 F Other Costs Supervision, energy, maintenance, 2,206 2,324 (118) U Depreciation 467 467 Operating margin 5,560 5,872 312 F Selling and Administrative Expenses Delivery expenses 861 908 (47) U Depreciation of trucks 507 510 (3) U Selling expenses 1,078 1,139 (61 ) U Advertising 1,141 1,070 71 F Administrative salaries and expenses 788 810 (22) U Allocated central office expenses 158 193 (35) U Prots before Interest and Taxes 1,02Z 1,242 215 F Identifiable Assets Cash (average) 94 141 (47) Accounts Receivable (average) 580 634 (54) Plant and equipment (net of depreciation 2,322) 4 713 4 726 (13) Total identiable assets 5.38 Z 5.501 (114) Conditions for tourism Average summer temperature 29.8 \"C 29.20 C Compagnie du Froid, S.A. 197-085 Exhibit 3 Italian Region, 2009 Results Profit Plan Actual Variance Volume Euros Volume Euros "000 "000) ('000) ('000) Sales Data Sales ice-cream (volume in litres) 2, 453 10,967 2,480 11, 106 139 1 71 T Sales specialties (litres) 272 2,232 276 2,253 21 Total Sales 2,725 13,199 2,756 13.359 160 Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 1,864 4,963 1,895 4,986 (23) U Other ingredients (100 gr.) 1,275 1.885 1,296 ,932 (47) C Labor (hours) 33. 10 300 36.03 328 (28) U Cost specialties Dairy ingredients (litres) 259 689 257 676 13 F Other ingredients (100 gr.) 196 425 197 430 (5) U Labor (hours 24.24 220 23.29 212 TI T Contribution margin 4,717 4,795 Other Costs Supervision, energy, maintenance, ... 1,142 1, 135 F Depreciation 109 109 Operating margin 3,466 3,551 85 F Selling and Administrative Expenses Delivery expenses 329 315 14 CT Depreciation of trucks 198 198 Selling expenses 314 344 (30) U Advertising 1,328 1,288 40 F 558 (16) U Administrative salaries and expenses 574 Rent 122 122 Allocated central office expenses 158 193 (35) U 159 517 F Profits before Interest and Taxes 58 Identifiable Assets Cash (average) 94 108 (14) Accounts Receivable (average) 377 357 20 Plant and equipment (net of depreciation ( 3,200) 2,763 2,764 (1 ) Total identifiable assets 3,234 3,229 Conditions for tourism Average summer temperature 29.7 C 29.8 C'1 97085 Exhibit 4 Spanish Region, 2009 Results Compagnie du Froid, S.A. Profit Plan Actual Variance Volume Euros Volume Euros (' 000) (000) (' 000) ('000) Sales Data Sales ice-cream (volume in litres) 3,685 16,294 3,575 15,507 (787) U Sales specialties (litres) 409 3 330 400 3,251 (79) U Total Sales 4,094 19,624 3, 975 18,758 (866) U Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 2,653 6,923 2,175 5,607 1,316 F Other ingredients (100 gr.) 1, 769 2,670 1,450 2,202 468 F Labor (hours) 34.37 279 29.21 238 41 F Cost specialties Dairy ingredients (litres) 381 994 362 933 61 F Other ingredients (100 gr.) 299 633 275 571 62 F Labor (hours) 37. 09 301 34. 73 283 18 F Contribution margin 7,824 8,924 1,100 F Other Costs Supervision, energy, maintenance, 2,145 2,166 (21) U Depreciation 391 391 - Transfer from France - 2 126 (2 126) U Operating margin 5,288 4,241 (1,047) U Selling and Administrative Expenses Delivery expenses 736 758 (22) U Depreciation of trucks 413 424 (11) U Subcontracted transportation 77 (77) U Selling expenses 827 786 41 F Advertising 1 ,406 1 ,408 (2) U Administrative salaries and expenses 620 644 (24) U Rent 100 100 Allocated central office expenses 158 193 (35) U Prots before Interest and Taxes 1,928 (1g) (1,177) U Identifiable Assets Cash (average) 94 98 (4) Accounts Receivable (average) 423 266 156 Plant and equipment (net of depreciation 1,669) 4 764 4 837 (73) Total identiable assets ,gg 5,291 80 Conditions for tourism Average summer temperature 30.2 C 28.5" C Compagnie du Froid, S.A. 197-085 Exhibit 5 2009 Ice cream Transfers between France and Spain Ice-cream Cost of Total ingredients Cost per litre (in '000 Euros) Volume transferred (in '000 litres) 603 ts (in Euros) Dairy Ingredients 2.76 1.98 1, 194 Other Ingredients 1.56 0.69 416 Labor 0.09 0.09 57 Allocated Fixed Costs (in Euros) Other costs 0.46 219 Depreciation 0.09 56 S&A expenses 0.04 23 5% profit margin 0.17 101 Total transfer price 3.53 2, 126197-085 Compagnie du Froid, S.A. Exhibit 6 Historical Data-Temperature and Sales Volume France Year Temperature Sales Volume Volume Growth (degrees Celsius) '000 litres) 1995 27.7 1,344 1996 29.2 1,435 6.7% 1997 28.4 1,484 3.4% 1998 30.9 1,714 15.5% 1999 32.9 2,031 18.5% 200 27.3 1,984 -2.3% 2001 30.0 2,208 11.3% 2002 30.5 2,489 12.7% 2003 30 8 2,761 10.9% 2004 30.0 2,998 8.6% 2005 29.7 3 , 216 7.3% 200 30.3 3,445 7.1% 2007 29.6 3,797 10.2% 2008 29 4 4,087 7.6% 2009 (budget) 4,455 9.0% Average 29.8 .C 9.1% Spain Year Temperature Sales Volume Volume Growth (degrees Celsius) '000 litres) 1995 30.8 ,069 1996 31.2 1,272 18.9% 1997 29.0 1,402 10.2% 1998 31.6 1,685 20.2% 1999 29.8 1,852 9.9% 2000 28.3 2,006 8.3% 2001 28.0 1,964 2.1% 2002 27.5 2,033 3.5% 2003 29.9 2,231 9.8% 2004 30.4 2,481 11.2% 2005 31.8 2,684 8.2% 2006 32.4 3,036 13.1% 2007 30.4 3,346 10.2% 2008 31.0 3,722 11.3% 2009 (budget) 4,094 10.0% Average 30.2 .C 10.2% 10Compagnie du Froid, S.A. 197-085 Exhibit 6 Historical Data -Temperature and Sales Volume (Continued) Italy Year Temperature Sales Volume Volume Growth degrees Celsius) ('000 litres) 1999 32.2 892 2000 30.4 1,036 16.1% 200 28.6 1, 143 10.3% 2002 31.8 1,434 25.6% 2003 28.1 1,508 5.1% 2004 28.2 1,639 8.7% 2005 29.0 1,771 8.0% 2006 28.3 1,872 5.7% 2007 30.1 2,090 11.7% 2008 30.0 2,433 16.4% 2009 (budget) 2,725 12.0% Average 29.7 .C 12.0% Exhibit 7 Compagnie du Froid S.A. Mission Statement Compagnie du Froid, S.A. exists to offer customers the best in iced summer refreshments. We work as a team to produce and market only premium quality products that are known for innovation, quality, and value. In everything we do, we strive to delight our customers and offer an experience that reflects summer fun and relaxation. 11