Republic of the Philippines

DEPARTMENT OF EDUCATION
Region I
San Fernando City
La Union

ACTIVITY SHEETS IN BUSINESS MATHEMATICS

GRADE 11, QUARTER 1, WEEK 8

MELC: Define break-even; illustrate how to determine break-even

point.
Solve problems involving buying and selling products.

K to 12 BEC CG: ABM_BM11BS-Ij-8 ; ABM_BM11BS-Ij-9

Objectives:
1. DEFINE BREAK-EVEN.
2. IDENTIFY FIXED COST, VARIABLE COST TOTAL COST, AND
REVENUE.
3. SOLVE PROBLEMS INVOLVING BREAK-EVEN.
4. SOLVE PROBLEMS INVOLVING BUYING AND SELLING PRODUCTS.

Prepared by:

MARY JOY B. ESLABRA

SHS-Teacher II
Name: _____________________________________________________ Date: _____________

Grade/Section:__________________________________________ Score:____________

(Line spacing from Grade to the Title is double)

Title of the Activity: Test Your Vocabulary

Most Essential Learning Competency: Define break-even; illustrate how to determine break-even
point.
K to 12 BEC CG: ABM_BM11BS-Ij-8

Directions: Type the directions or instructions here for the Simple Activities,
Times New Roman regular, size 12)

I. Multiple choice
1. Which refers to the amount where Total Revenue is equal to Total Cost?
a. Fixed cost b. Variable cost c. Break-even
2. These are expenses that do not change or vary with production.
a. Fixed cost b. Variable cost c. Break-even
3. These are expenses incurred in production that tend to change directly as
production change.
a. Fixed cost b. Variable cost c. Break-even
4. Which refers to the sales generated by an enterprise?
a. Total cost b. Total revenue c. Fixed cost
5. ________ are computed as the difference between total revenues and total costs.
a. Total cost b. Total revenue c. Fixed cost

II.
Before the discussion of the lesson After the discussion of the lesson

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1. The price at which a good or service is sold by the seller to the buyer.
2. An amount that has to be paid or spent to buy or obtain something.
3. Money earned after the cost price and the operating costs are accounted for after the
sale of a commodity.
4. It is sometimes referred to as the Mark-up
5. Any good, service, or idea that can be offered to a market to satisfy a want or need.
6. The cost of operations that a company incurs to generate revenue.
Name: _____________________________________________________ Date: _____________

Grade/Section:__________________________________________ Score:____________

(Line spacing from Grade to the Title is double)

Title of the Activity: The Art of Detaching (Sample) (Line spacing from the title to the MELC is
1.5; size 13)

Most Essential Learning Competency: Type competency here, regular, size 13

K to 12 BEC CG: Type properly the code of the learning competency here
size 12

Directions: Type the directions or instructions here for the Moderate Activities,
Times New Roman regular, size 12)

I. Fixed Cost or Variable Cost. Write F if the example is a Fixed Cost and V if
Variable Cost.
_____ 1. Rent
_____ 2. Taxes
_____ 3. Operational expenses
_____ 4. Commission
_____ 5. Employee salaries
_____ 6. Utilities expenses
_____ 7. Production cost
_____ 8. Insurance
_____ 9. Transportation cost
_____ 10. Loan payments

II. Complete the table by finding missing values. Write your answers in the blank row of
the table.
 Fixed Cost Variable Selling Total Total Cost Break-even
(in php) Cost/unit Price Revenue (in php) (x)
(in php) (in php) (in php) (in php)
700 30 100
1,800 100 1,000
750 50 300
50 30 40
100 10 60

III. Supposed that the number of units sold are higher/lower than the break-even
quantity.. Complete the table by solving Total Revenue, and identifying the gain/loss.

Fixed Variable Selling Total Number Gain/Loss

Cost Cost/unit Price Revenue of Units
(in php) (in php) (in php) (in php) Sold
700 30 100 15
1,800 100 1,000 10
750 50 300 2
50 30 40 3
100 10 60 5
Name: _____________________________________________________ Date: _____________

Grade/Section:__________________________________________ Score:____________

Title of the Activity: Problem Solving

Most Essential Learning Competency: Solve problems involving buying and selling
products.
K to 12 BEC CG: ABM_BM11BS-Ij-9

Directions: Type the directions or instructions here for the Challenging

Activities, Times New Roman regular, size 12)

I.
1. By selling a table for P830, a trader gains 10%. Find the cost price of the table.
2. A computer is sold for P15,060 at a gain of 10%. What would have been the gain or
loss per cent if it had been sold for P13,000?
3. At a clearance sale, all goods are on sale at 25% discount. If I buy a shirt marked P600,
how much would I need to pay?
4. A man sold two watches for P1000 each. On one he gains 25% and on the other 20%
loss. Find how much % does he gain or loss in the whole transaction?
5. Find the percent gain or loss when stocks bought for P30,000 is sold for P27,000.

II.
1. You bought a plain T-shirt for P120. The iron-on letters that you put on the shirt cost
you P10. How much should you sell the T-shirt for to earn a profit of P50?
 2. When you tried to sell the T-shirt at your selling price, nobody wants to buy it. So
you sold it for P120. Did you have a profit? A loss?
III.
1. A farmer harvested and sold 300 sacks of corn for P170,000. Production expenses
includes P20,000 for fertilizer, P15,000 for labor expenses, P10,000 for crop seeds
and miscellaneous expenses amounting to P 30,000.
2. Tina invested in stock market. She bought 10 shares for P10,000. After a year, stocks
were sold for P500 per share.
3. Alma decided to sell secondhand gadgets. She spent P15,000 for 3 phones and
P30,000 for 2 laptops. Selling price for each phone is P6,000 and P14,000 for each
laptop.
4. A man collected P5000, from a client’s loan and declared paid payment of P4,700.
Find the percentage of undeclared amount of payment.
5. Ben sold a watch for P3,000 at a loss of 5%. How much does he needs to sell the
other watch to earn the desired profit for the two watches?
Name: _____________________________________________________ Date: _____________

Grade/Section:__________________________________________ Score:____________

(Line spacing from Grade to the Title is double)

Title of the Activity: The Art of Detaching (Line spacing from the title to the MELC is 1.5; size 13)

Most Essential Learning Competency: Type competency here, regular, size 13

K to 12 BEC CG: Type properly the code of the learning competency here
size 12

Directions: Type the directions or instructions here for the Enrichment

Activities, Times New Roman regular, size 12)

I. Go in a sari-sari store or any small business near your house. Ask and make a list of
the business’ monthly expenses and identify the type of each cost.

II. In a clean paper, identify your household monthly income. Ask your parents and
make a list of your expenses on a monthly basis. Classify those costs into fixed and
variable. Below the list, explain how you/your parents utilize your finances to avoid
mismanagement of money? (Gathered information shall be treated confidential)

III. Concept Mapping.

 Break-Even

Answer Key: (Times New Roman. Bold, size 12)

Simple Activities (Times New Roman, regular, size 12)

            1.S  
E X P E N S E S  
L 5.P
L R
I O
4.M A R G I N D
G U
P C
3.R O F I T
I
2.C O S T
E
Moderate Activities (Times New Roman, regular, size 12)
Challenging Activities (Times New Roman, regular, size 12)
Enrichment Activities (Times New Roman, regular, size 12)

Rubrics (if applicable) Times New Roman, bold, size 12

Details of the Rubrics (Times New Roman, regular, size 12)

References:
(Use Times New Roman, regular, size 12 for the details)
(The samples below were taken from DepEd Order 30, s. 2019 Manual of Style)
A. Books
For books, follow this model for format and punctuation.
Author. Year. Title in Italics .Place of publication: Publisher.
Page Numbers are optional and should appear at the end of the footnote. For ranges of
page numbers, use an en dash, e.g., pp. 11-35.
B. Government Publications
Government of the Philippines. 2010. Philippine Statistics. Series No. 13. Manila.
C. Periodicals
Author. Year. Title of Article. Journal or Newspaper Title in Italics. Volume number
(issue number)

D. Online and Other Sources

Chegg Study. https://www.chegg.com/homework-help

Lumen Learning. https://courses.lumenlearning.com