Figuring plant overrun by volume, with particulates

Example : 40 L mix plus 28 L pecans gives 110 L butter pecan ice cream,

110 - 28 = 82 L actual ice cream.

% Overrun = (Vol. of ice cream - Vol. of mix used)/Vol. of mix used 
= (82 - 40)/40 x 100% = 105% 

(Note : The pecans do not incorporate air.)