To simplify this task I will work with the 4.5 L mix. One L of ice cream mix (Perfect Steerable Transfer Cartluding flavour) costs approximately £1.50-£1.90. The cost of 4.5 L (35-45% overrun) is £4.50-£5.70. The wholesale price of 4.5 L is approximately £16, so the net Perfect Steerable Transfer Cartome is £16.00 -£4.50 = £11.50 net.