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Alternative Exhibit 1 Example of Standards for the 1996 Profit Plan France Italy Spain
Standards Percentage of volume from specialties Selling prices (in French Francs) Ice-cream (per litre) Specialties (per litre) Manufacturing costs (in French Francs) Dairy (per litre) Other ingredients ice-cream (sugar, flavor, etc. per 100 grams) Other ingredients specialties (sugar, flavor, etc. per 100 grams) Labor (wage per hour) Labor hours ice-cream (litres per hour) Labor hours specialties (litres per hour) Volume Dairy ingredients - ice-cream (% of volume) Other ingredients - ice-cream (grams per litre) Dairy ingredients - specialties (% of volume) Other ingredients - specialties (grams per litre)
10%
10%
10%
17.40 32.10
17.45 32.00
17.30 31.80
75% 48 93% 73
78% 54 95% 73
75% 48 93% 73
F F U F F
F F F F
461 U 0 F 1,016 F
U U U F U U F
29.2 C
29.8 C
562 F 92 F 654 F
205 U 330 U 78 U
54 5 18 108
F U F F
28 F 0 F 136 F
F F U F U F U F
55 U 77 F 6 U 16 F
29.8 C
29.7 C
80 U 0 F 4,241 U
U U U F U U F U U
28.5 C
30.2 C