SAN PEDRO APARTADO NATIONAL HIGH SCHOOL

Alcala, Pangasinan 2425

TABLE OF SPECIFICATION

SUBJECT: BUSINESS MATHEMATICS GRADE: GRADE 11/12 GRADING PEDRIOD: FINALS SCHOOL YEAR: 2019-2020

Key
Learning Competencies Code Number of Number of ITEM PLACEMENT/LEVELS TEST ITEM Answer
Teaching Items OF COGNITIVE DOMAIN
Day (TD/TTD)*T R U A A E C
I
11. Illustrate the different ABM_BM11BS-IIa-11 Multiple Choice: Choose the letter of the correct answer.
types of commissions
12. Compute commissions on ABM_BM11BS-IIa-12 1. A commission type which means that the rate of commission increases as the sales increases
cash basis and a. straight commission c. salary plus commission
commission on installment b. graduated commission d. customized commission
basis ABM_BM11BS-IIa-13 2. A type of commission where in a salesperson gets paid a salary and a percentage of sales.
13. Illustrate how to obtain a. straight commission c. salary plus commission
down payment, gross b. graduated commission d. customized commission
balance, and current ABM_BM11BS-IIb-14 3. A type of commission where in a salesperson is paid a percentage of his/her total sales.
increased balance a. Straight commission c. salary plus commission
14. Solve problems involving b. Graduated commission d. customized commission
interests and commissions For items 4 - 6, identify the type of commission as illustrated in each given situation
a. straight b. graduated c. salary plus d. customized
4. Ailyn receives 20% commission on the appliances she sells.
5. Elizabeth decides to work for another company that will pay her PhP2,000 per week and 10%
commission on sales above PhP20,000 for the week.
6. Gerry works for a company that pays him 2% on the first PhP 20,000 sold, 3% on the next PhP
30,000 sold and 5% on all sales beyond PhP50,000.
7. A real estate agent sold a piece of property for 50,000. His commission is 7.5%. How much
does he received?
a. ₱3,000 b. ₱3,750 c. ₱2,000 d. ₱2,750
8. A salesman received ₱630 for selling a boat. His rate of commission was 5.25%. What was the
selling price?
a. ₱13,000 b. ₱13,750 c. ₱12,000 d. ₱12.750
9. How much would you have to deposit at 4% in order to withdraw ₱819 at the end of 1 year and
3 months?
a. ₱500 b. ₱650 c. ₱780 d. ₱700
10. Sarah earns a base salary of 350 every week with an additional 10% commission on
everything she sells. If Sarah sold 2,200 worth of items last week, what was her total pay?
a. ₱570 b. ₱500 c. ₱430 d. ₱525
11. A class sold magazine subscriptions as a fund raising event so they could go on a class trip.
They earned a 30% commission on their total sales. If the class sold a total of 3,850 in
 magazine subscriptions, how much did the class earn toward their trip?
a. ₱1,500 b. ₱1,155 c. ₱2,000 d. ₱2,750
12. Jim works at a store where he is paid a weekly salary of 125 plus a 5 ½% commission on his
total sales. On a particular week, Jim sold a total 985. How much did Jim earn that week?
a. ₱117.15 b. ₱108.4 c. ₱179.18 d. ₱150
13. A salesman earns a monthly salary of 850 plus a 9% commission on all sales above 6,000. On
a particular month, he had total sales of 11,875. How much did he earn in all that month?
a. ₱1,378.75 b. ₱1,350.25 c. ₱1,250 d. ₱1,375
14. A salesman agreed to have a monthly basic pay of 12,000 plus a commission of 8% on all
sales above 75,000. How much is his take home pay in a month where his total sales
amounted to 120,000?
a. 12,000 b. 15,600 c. 21,600 d. 48,000
15. A salesman agreed to have a monthly basic pay of 15,000 plus a commission of 10% on all
sales above 75,000. For the month of June, his total take home pay amounted to 18,500. Find
his total sales for the month of June.
a. 35,000 b. 110,000 b. 150,000 d. 180,000
For Items 16-17
Myla, to be able to sustain her finances in her studies, decided to agree to sell cosmetic
products with 8% commission on whatever sales she’ll get. As an incentive, she was offered
the chance that if she’ll have a sales of 50,000 or above, she’ll be given additional
5% of her total sales.
16. If she was able to sell only 35,000 worth of items, how much is her total pay?
a. 1,750 b. 2,800 c. 4,550 d. 28,000
17. If she was able to sell 60,000, find her total pay.
a. 3,000 b. 4,500 c. 4,800 d. 7,800
18. Jay is a product manager and handles 5 salesmen. He is given 15,000 monthly pay and is
earning 4% commission on all his personal sales. Also, he is given 1.5% override on the total
sales of his 5 salesmen. In addition, he was granted transportation allowance of 1,500 monthly.
For the month of December, his 5 salesmen posted total sales of 55,000 while his own sales
amounted to 50,000. How much is his take home pay for the month of December?
a. 15,000 b. 17,825 c. 19,325 d. 22,625
19. A salesman has a basic pay of 6,000 and an additional incentive of 8% on all his sales above
25,000. Find his total sales in a month where his take home earnings is 10,000?
a. 40,000 b. 75,000 c. 125,000 d. 150,000
For items 20-22
David is given a semi-monthly salary of 4,200 and a commission on all sales
above 30,000, his quota, following this scheme:
 First ₱10,000 above quota ▬ 0.75% commission
 Next ₱20,000 above quota ▬ 1.5% commission
 Next ₱50,000 above quota ▬ 5% commission
20. Find David’s earnings in a month where his sales amount to ₱40,000.
a. 75 b. 4,275 c. 8,400 d. 8,475
21. Find David’s earnings in a month where his sales amount to ₱75,000.
a. 675 b. 4,875 c. 9,075 d. 10,650
22. Find David’s earnings in a month where his sales amount to ₱180,000.
a. 7,500 b. 11,700 c. 15,900 d. 17,400

1. Define salary, wage,
income, benefits
2. Compute gross and net
earnings
3. Differentiate gross from
net earnings
4. Enumerate the benefits of
a wage earner
5. Define each of the
benefits given to wage
earners
6. Distinguish taxable from
non-taxable benefits
7. Enumerate the standard
deductions with the
corresponding
computation
8. Identify the variables
needed in the computation
of the overtime
9. Compute overtime pay
10. Use E- spread sheet in the
computation of salary and
overtime pay
11. Present graphical
representation of the
details or particulars of the
salary.
23. Jess, a Product Manager, is receiving an annual salary of ₱151,200. He is also given 8%
commission on all his sales and an override of 6%. He is also entitled to a representation
allowance of 1,800 a month. Compute for his commission if his total sales is 75,000.
a. 4,500 b. 6,000 d. 10,500 d. 20,400
ABM_BM11SW-IIc-1 24. Which of the following represents the compensation that is usually quoted annually or monthly
for an employee?
ABM_BM11SW-IId-2 a. salary b. wage c. benefit d. income
25. It is the amount of earnings received by an employee on a piece rate, hourly rate or daily rate.
ABM_BM11SW-IId-3 a. salary b. wage c. benefit d.income
26. It is the amount earned by a person through commission on selling a particular product,
ABM_BM11SW-IIe-4 dividend for being a stockholder, royalties as author/writer, or any other income as a result of
whatever business a person is involved in.
ABM_BM11SW-IIe-5 a. salary b. wage c. benefit d. income
27. The net pay of an employee is the difference between his/her gross earnings and deductions.
ABM_BM11SW-IIe-6 Which of the following is NOT an example of deductions applicable in the computation of the
net pay?
ABM_BM11SW-IIe-7 a. Overtime pay b. PhilHealth c. SSS d. Pag – ibig
28. If an employee renders work on a special holiday coincident with his/her rest day then he/she is
entitled to receive which type of pay?
a. Piece – rate pay b. Overtime pay c. Bonus d. 13 – month pay
ABM_BM11SW-IIe-8 29. How much is the monthly salary of an employee earning 210,000 per annum?
a. 8,750 b. 17,500 c. 21,000 d. 35,000
ABM_BM11SW-IIe-9 30. Josie, a dressmaker is paid on a per-piece basis at a rate of 5 per piece of curtain she finished.
ABM_BM11SW-IIf-10 How much is her total earnings if she can finish 120 pieces in a day?
a. 24 b. 500 c. 600 d. 650
31. Joan is earning a minimum daily wage of 350. If she worked 10 hours in a regular day, find her
ABM_BM11SW-IIf-11 daily pay.
a. 350 b. 404.69 c. 459.38 d. 500
32. Michael, a student is regularly earning 120 a week by selling newspaper. At this rate, how
much will he expect to earn in 6 months?
a. 120 b. 480 c. 720 d. 2,880
33. Luis rendered an additional 3 hours overtime work on a regular day. If he earns 400 a day, how
much is his total pay for the day?
a. 400 b. 462.5 c. 525 d. 587.5
34. Malou is earning 72.50 per hour. Find her total pay in a day where she was asked to render 2
hours overtime on her rest day.
a. 754 b. 674.25 c. 768.5 d. 999.05
35. Mildred is earning a daily wage of 400. If she was requested to work for 10 hours on January 1,
find her total pay for that day?
a. 800 b. 930 c. 1,050 d. 1,060
For items 36-40 (5points)
Noli receives basic annual salary of 420,000. Generally, he is deducted 10% withholding tax,
3% SSS, 450 for Philhealth and 3% for Pag-ibig. Find Noli’s net pay then prepare a table for his
compensation and show them using a pie graph.
1. Show samples of business ABM_BM11PAD-IIg-1
data For items 41-44
2. Compare the forms ABM_BM11PAD-IIg-2 The histogram for a frequency distribution is given below.
(textual, tabular, and
graphical) of data
presentation ABM_BM11PAD-IIg-3
3. Identify the essential parts
of a table ABM_BM11PAD-IIh-4
4. Draw the table to present
the data ABM_BM11PAD-IIh-5
5. Analyze and interprets the
data presented in the
table using measures of
central tendency and
variability and tests of
significant differences ABM_BM11PAD-IIi-6
6. Describe the different
kinds of graphs for data
presentation ABM_BM11PAD-IIi-7
7. Describe the essential 41. What is the frequency of the class interval 15-20?
parts of a graph ABM_BM11PAD-IIi-8 a. 20 b. 25 c. 30 d. 15
8. Give a set of business 42. What is the class intervals having the greatest frequency?
data; identify the graphs to a. 10-15 b. 15-20 c. 20-25 d. 35-40
be used ABM_BM11PAD-IIi-9 43. What is the class intervals having the least frequency?
9. Draw the graph/table to a. 10-15 b. 15-20 c. 20-25 d. 35-40
present the data ABM_BM11PAD-IIi-10 44. What is the cumulative frequency of the class interval 25-30?
10. Analyze and interpret the a. 75 b. 90 c. 100 d. 105
data presented in a
graph/table ABM_BM11PAD-IIj-11 For items 45-47
11. Use software (i.e., MS The bar-graph given shows the percentage distribution of total expenditures of a company
Excel, SPSS) programs to under various expense heads during 2019. Study the graph and answer the question that
compute and present follows:
graphical representation
of business data

45. The expenditures on the interest on loans are by what percent more than the expenditures on
transport?
a. 10% b. 20% c. 30% d. 40%
46. What is the ratio of the total expenditure on infrastructure and transport to the total expenditure
on taxes and interest on loans?
a. 5:4 b. 8:7 c. 9:7 d. 13:11
 47. The total amount of expenditures of the company is how many times the expenditure on
research and development?
a. 27 b. 20 c. 18 d. 8

For items 48-50

Answer questions regarding the graphs.

48. How many bagels were sold in April?

a. 230 b. 235 c. 240 d. 245
49. When were the least number of bagels sold?
a. November b. December c. April d. December
50. What is the ratio of the least number of bagels sold to the greatest number of bagels sold?
a. 160: 240 b. 160: 245 c. 240: 160 d. 245:160

TOTAL 15 10 10 5 5 5

Prepared by: Checked by: Noted by:

MARILYN N. TAMAYO PERDEN C. LIMSON, Ph.D. ARLENE A ABIANG

Teacher II SHS Asst. Principal II Principal III