CHAPTER XVII 



PROFITS OBTAINED FROM THE MANUFACTURE OF 

 ICE CREAM 



THE general factors influencing the profits obtained from the 

 manufacture of ice cream may be enumerated under the heads 

 of A, cost of material; B, yield of ice cream obtained; and C, 

 general expenses. 



A. COST OF MATERIAL 



That the cost of material used for the manufacture of ice 

 cream is a factor of importance is illustrated by the following 

 formulas. Each formula represents the amount of material 

 required for manufacturing ten gallons of ice cream. For the 

 one formula a high-grade material is used, while for the other 

 a material of lower quality is used. 



FORMULA No. i l 



42 Ibs. 20 per cent cream at 50 cents per Ib. butter fat $4.20 



8 Ibs. sugar at 6 cents 48 



4 oz. vanilla at $8.00 per gallon 25 



4 oz. gelatin at 45 cents per pound n 



Total cost of material $5.04 



Cost of material for one gallon ice cream 504 



FORMULA No. 2 



44 Ibs. 16 per cent process cream at 40 cents per Ib. butter fat $2.81 



8 Ibs. sugar at 6 cents 48 



4 oz. vanilla at $3.00 per gal 09 



4 oz. gelatin at 15 cents per pound 04 



i oz. gum tragacanth ; .06 



Total cost of material $3.48 



Cost of material for one gallon ice cream 348 



1 Figures are based on prewar conditions. 

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