BUSINESS MATHEMATICS MODULE #3

BUYING AND SELLING

A.Y. 2021 – 2022

NAME: ___________________________________________________________
SECTION:_________________________________________________________

A. INTRODUCTION

Buying and selling of goods and products is often part of business operations. Most of the
time, these sellers use different marketing strategies to attract more customers to buy their
products. This module will be discussing different mathematical concepts involving buying
and selling of products in the market place. As you go in this module, the different terms
used in the transactions will be explained in detail to provide a correct description of their
use.

In this module you will be able to analyze and solve problems on important factors in
managing a business such as buying products and selling products. You will also be able to
illustrate how to obtain down payment, gross balance, and current increased balance. As
ABM students, it is essential to have these business mathematical skills.

B. LESSONS AND COVERAGE

LESSON 5: Profit and Loss

LESSON 6: Mark-up, Mark-on, and Markdown
LESSON 7: Break-even Analysis
LESSON 8: Trade Discount and Discount Series
LESSON 9: Interest

C. MODULE MAP

Buying and Selling

Mark-up, Mark-on, Discounts Break-even Analysis Interest

Profit and Loss
and Markdown

Definition of Mark-
up, Mark-on and Solving for Profit
Trade Discount Mortages
Markdown Solving for Mark-
up, Mark-on and Discount Series
Markdown
Solving for Loss
Amortization
Mark-up vs.
Margins
Services/Utilities
Gross Margin

Deposits and Loans

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 1

1ST QUARTER, A.Y. 2021 – 2022
D. PRE – ASSESSMENT
Assess your schema from the following concepts.

TRUE OR FALSE
Directions: Write TRUE if the statement is true, write FALSE if otherwise.

1. Mortgage loan is when you use your property as collateral for loan
From a financial institution.
2. An amortization schedule is a table or chart showing each
monthly payment on an amortizing loan indicating how much each
payment goes to interest and how much goes to the principal.
3. Rate is the amount borrowed in the formula of simple interest
4. Discount is an increase from list price granted to buyers
5. Expenses are incurred to run the business like rent, supplies, and
utilities.
6. Net profit is where a business neither makes a profit or a loss.
7. Gross sales refers to the total sales.
8. Cost refers to the purchasing price of an article.
9. Markdown refers to the increase in the original selling price
10. Mark-on refers to the amount added to cost to arrive at the
original selling price.

BUYING AND SELLING

Buying and selling of goods involve a number of activities that businessmen
have to carefully study to avoid unnecessary errors that normally cost them a
lot of money. Together with this activities are business terms that must be
mastered to allow them to learn their applications in business.
Reference:
Elezano, M. T., Tan, M., & Manalo, R. A. (2018). Math in Tiday's World Business Mathematics. PHoenix Publishing House.

Essential Question: How can Business Mathematics concepts develop one’s

value for Community and Stewardship?

V. Profit and Loss

Terms to remember:
MELC #11 & 12: Selling Price is the amount at which the product is to be
You can…
o Differentiate profit from loss
sold.
o Illustrate how profit is obtained and
how to avoid loss in a transaction Cost Price is the total cost involved in selling a product.
Learning Target: This involves purchase price (fixed cost) and all other
At the end of this lesson, you will be able expenses (variable cost) that are incurred before a
to determine how to get a profit and a
loss in business transactions.
product is sold.

Net Sales is the amount of money received from selling

goods

Profit or Loss
The profit or loss of a business highly depends on the cost price and the selling price. There is
profit when the selling price is greater than the cost. Business suffers a loss when the cost
price is greater than the selling price.

𝑃𝑟𝑜𝑓𝑖𝑡 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 − 𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 𝑃𝑟𝑜𝑓𝑖𝑡 = 𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠 − 𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒
𝑜𝑟
𝐿𝑜𝑠𝑠 = 𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 − 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 𝐿𝑜𝑠𝑠 = 𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 − 𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 2

1ST QUARTER, A.Y. 2021 – 2022
Percent Profit or Percent Loss
There are instances when aside from determining the profit or loss as the case may be, we
would like also to determine the percent of profit (or loss). The percent is always taken with
respect to the cost price. Thus, the price percent is the ratio of profit and cost price. The
same is true for loss percent
𝑃𝑟𝑜𝑓𝑖𝑡/𝐿𝑜𝑠𝑠
𝑃𝑟𝑜𝑓𝑖𝑡 % (𝑜𝑟 𝐿𝑜𝑠𝑠 %) = 8 : × 100%
𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

Example 5.1: Kirsten is engaged in a buy and sell business of perfumes. She
bought 10 boxes of perfumes. Each box costs Php 12,000 and contains a dozen of
perfume bottles. She is planning to sell one perfume bottle at Php 1,500. What is
her expected profit on the 10 boxes of perfumes?

12,000
𝐶𝑜𝑠𝑡 (𝑝𝑒𝑟 𝑝𝑒𝑟𝑓𝑢𝑚𝑒) = Divide 12,000 by 12 to determine how much is the cost
12 per perfume
𝐶𝑜𝑠𝑡 (𝑝𝑒𝑟 𝑝𝑒𝑟𝑓𝑢𝑚𝑒) = 𝑃ℎ𝑝 1,000
𝑃𝑟𝑜𝑓𝑖𝑡 (𝑝𝑒𝑟 𝑝𝑒𝑟𝑓𝑢𝑚𝑒) = 1500 − 1000
Use the formula to get the profit and simplify
𝑃𝑟𝑜𝑓𝑖𝑡 (𝑝𝑒𝑟 𝑝𝑒𝑟𝑓𝑢𝑚𝑒) = 500

Since each box consists of 12 perfumes, multiply 10 by

10 × 12 = 120 𝑝𝑒𝑟𝑓𝑢𝑚𝑒𝑠 12 to get the total number of perfumes

With Php 500 as each perfumes profit, multiply 120 by

𝑃𝑟𝑜𝑓𝑖𝑡 = 120 × 500 = 𝑃ℎ𝑝 60,000 500 to get the total profit of the sales

Final Answer: The expected profit on the 10 boxes of perfume is Php 60,000.

Example 5.2: Nicole bought two digital cameras at Php 15,490 each. She sold
one of the cameras to her friend at Php 13,500, while the other one was sold to his
neighbor at Php 16,500. How much is Nicole’s profit or loss?

𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 = 2(15490) Multiply Php 15,490 by 2 to obtain the total costs of the
𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 = 30980 two cameras

𝑁𝑒𝑡 𝑆𝑎𝑙𝑒 = 13500 + 16500 Add the selling prices of each camera to obtain the
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒 = 30000 net sale of the two cameras

𝑃𝑟𝑜𝑓𝑖𝑡 (𝑜𝑟 𝐿𝑜𝑠𝑠) = 30980 − 30000 Use the formula to determine whether there is profit or
𝑃𝑟𝑜𝑓𝑖𝑡 (𝑜𝑟 𝐿𝑜𝑠𝑠) = 980 loss

𝐿𝑜𝑠𝑠 = 980

Final Answer: Nicole had a loss of Php 980.00

Example 5.3: A dealer bought a car for Php 425,000. How much must he resell
that car to be assured of a 30% profit?
𝑃𝑟𝑜𝑓𝑖𝑡
𝑃𝑟𝑜𝑓𝑖𝑡 % = 4 8 × 100% Use the formula for Profit Percent
𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

𝑃𝑟𝑜𝑓𝑖𝑡
30% = 4 8 × 100% Substitute the given values
425000
𝑃𝑟𝑜𝑓𝑖𝑡
30% 4 8 × 100% To derive the equation to find the profit, first divide
425000
= both side by 100%
100% 100%
𝑃𝑟𝑜𝑓𝑖𝑡 Then multiply both sides of the equation by 42500 or
0.30 = 4 8 cross multiply
425000
0.30 (425000) = 𝑃𝑟𝑜𝑓𝑖𝑡 Simplify

𝑃ℎ𝑝 127,500 = 𝑃𝑟𝑜𝑓𝑖𝑡

𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 = 425000 + 127500 To obtain the selling price, add the cost and the profit

𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 = 𝑃ℎ𝑝 552,500

Final Answer: The dealer must resell the call at Php 552,500 to be assured 30%
profit
Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 3
1ST QUARTER, A.Y. 2021 – 2022
 Example 5.4: Jolo bought a cellphone for Php 25,000 and sold it for Php 22,000.
What is the percent loss?
𝐿𝑜𝑠𝑠 = 25000 − 22000
Use the formula to determine the loss
𝐿𝑜𝑠𝑠 = 3000

𝐿𝑜𝑠𝑠
𝐿𝑜𝑠𝑠 % = 4 8 × 100% Use the formula for percent loss
𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

3000
𝐿𝑜𝑠𝑠 % = 4 8 × 100% Substitute the values and simplify
25000

𝐿𝑜𝑠𝑠 % = 12%

Final Answer: Jolo’s percent loss is 12%

A Bedan thought for the day:

With life full of gains and losses, have you ever encountered a loss or a mistake
that was turned into a positive advantage in one’s self?

Benedictine hallmark: Humility

it is our intent that individuals discover what they are good at doing and what they need others' help to achieve.
Rather than fostering competition for status and eminence, we strive to engage the insights and expertise of a
wide variety of persons in our collective purpose.

3.1 Formative Assessment:

Directions: Complete the table.

COST PRICE SELLING PRICE PROFIT PROFIT %

1. Php 785 Php 738
2. Php 38 39.18%
3. Php 1,423 31.06%
4. Php 6,675 25.99%
5. Php 11,987 Php 13,567

COST PRICE SELLING PRICE LOSS LOSS %

6. Php 527 Php 42
7. Php 10 11.36%
8. Php 2,675 11.66%
9. Php 10,587 17.96%
10. Php 32,157 Php 24,879

3.2 Formative Assessment:

Directions: Answer the following problems involving profit and loss

1. Rica bought a second-hand computer for Php 18,000 and spent Php 5,000 for repairs. If
he sold it for Php 30,000, how much is the percent profit?

2. Green apples cost Php 125 per kg. If a kilogram of green apples would have an
average of 8 apples, how much was the percent profit if the apples were sold for Php 20
per piece?

3. In order to avoid incurring more losses because of the continuous decline in demand
due to oversupply, a swimsuit company sold their swimwear at 22% loss. If the cost was
Php 2,000 per swimsuit, how much was the selling price?

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 4

1ST QUARTER, A.Y. 2021 – 2022
4. A vendor bought 300 kg of avocado from a farm a farm at Php 20 per kilogram. He
then sells them at Php 7 per piece. If each kg has an average of four avocados, how
much profit does he expect to earn for the entire bunch that he bought?

5. Alex bought 18 chairs at Php 350 per chair. She sold 12 of them at Php 450 per chair
and the remaining chairs at Php 300 per chair. Calculate her profit or loss.

6. In a certain month, the percent loss on the price of fuel products is 9%, If the new price
is Php 18 per liter, how much was the previous price?

7. Maxine wanted to sell her car which she bought for Php 1,250,000. After reading
reports that the model of her car has problems, she decided to sell it for a loss of 10%.
How much must she sell the car?

8. Greg bought a condominium unit for Php 3,500,000 and sold it for Php 4,200,00. How
much was his percent profit?

9. Therese bought a farm for Php 2,000,000. She spent Php 500,000 fencing the property,
another Php 200,000 for a small house, and Php 125,000 for plants and small animals she
put in the farm. She then sold it to a buyer who paid her Php 7,000,000. How much sis she
earn and what was he percent profit?

10. JJ sold a watch to his friend at a loss of 5%. If his friend paid Php 650 for it, find the cost
price of the watch.

A pre-recorded video regarding Profit and Loss

is available in our online platform

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 5

1ST QUARTER, A.Y. 2021 – 2022
 VI. Break-even Analysis
MELC #13: Terms to Remember:
You can determine the break-even point
Variable Costs are incurred in the creation of the
Learning Target:
I can compute the break-even point in product. As the volume of the products increases, the
business problems variable costs also increase. When the volume of the
products decrease, the variable costs will decrease

Fixed Costs are those that remain constant regardless

of the volume. This includes rent, salary, electricity and
telephone costs, insurance, advertising costs, and all other costs that will be spent even if
business will not realize income.

Break-even Point
The break-even point is defined as the point when the total cost of a product is equal to
the total income. There is neither profit nor loss.
𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡
𝐵𝑟𝑒𝑎𝑘 − 𝑒𝑣𝑒𝑛 𝑝𝑜𝑖𝑛𝑡 =
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑚𝑎𝑟𝑔𝑖𝑛 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡

Contribution margin per unit

Contribution margin per unit is the difference between the selling price per unit and the
variable cost per unit.

𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑚𝑎𝑟𝑔𝑖𝑛 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑝𝑟𝑖𝑐𝑒 − 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑐𝑜𝑠𝑡

Break-even Sales
The break-even sales is the product of the selling price per unit and the break-even point.
Another way to describe the break-even sales is that it is the ratio between the fixed cost
and the contribution margin ratio per unit.

𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡
𝐵𝑟𝑒𝑎𝑘 − 𝑒𝑣𝑒𝑛 𝑠𝑎𝑙𝑒𝑠 =
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑚𝑎𝑟𝑔𝑖𝑛 𝑟𝑎𝑡𝑖𝑜 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡
𝑜𝑟
𝐵𝑟𝑒𝑎𝑘 − 𝑒𝑣𝑒𝑛 𝑠𝑎𝑙𝑒𝑠 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑝𝑟𝑖𝑐𝑒 × 𝐵𝑟𝑒𝑎𝑘 − 𝑒𝑣𝑒𝑛 𝑝𝑜𝑖𝑛𝑡
Contribution margin ratio per unit
Contribution margin ratio per unit is the ratio between the contribution margin per unit and
selling price per unit.
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑚𝑎𝑟𝑔𝑖𝑛 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑚𝑎𝑟𝑔𝑖𝑛 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡 =
𝑈𝑛𝑖𝑡 𝑠𝑒𝑙𝑙𝑖𝑛𝑔 𝑝𝑟𝑖𝑐𝑒

Example 6.1: Angela wanted to try selling burgers in a canteen. The cost of one
burger is Php 8.00 and she wanted to sell it for Php 12.00. She is charged Php 1,000
a month for rent. How many burgers must she sell a month to cover all the cost?
Use the formula for contribution margin per unit and let:
𝐶! = 𝑆𝑃 − 𝑉 CM = Contribution margin per unit
SP = Selling Price
V = Variable Costs

𝐶! = 12 − 8 Substitute all the given values

𝐶! = 4
𝐹 Use the formula for Break-even point and let:
BP = Break-even point
𝐵" = F = Fixed costs
𝐶! CM = Contribution margin per unit
1000
𝐵" = Substitute the given values
4
𝐵" = 250
Final Answer: Angela needs to sell 250 burgers a month to break-even.

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 6

1ST QUARTER, A.Y. 2021 – 2022
 Example 6.2: Compute Angela’s break-even sales.
Use the formula Break-even sales and let:
𝐵? = 𝑆𝑃(𝐵@ ) BS = Break-even sales
SP = Selling Price
BP = Break-even point

𝐵? = 12(250) Substitute all the given values

𝐵? = 3000
Final Answer: Angela’s break-even sales is Php 3,000

A Bedan thought for the day:

Have you ever experienced a situation where you had to make a tough
decision? How are able to balance the good and the bad or the pros and the
cons to make that decision?
Benedictine hallmark: Stability
They resolve to pursue this, their heart's deepest desire, in daily interactions with one another, in good times and
in bad, throughout the entire span of their lives.

3.3 Formative Assessment:

Directions: Complete the table. Numerical values are in terms of pesos.

CONTRIBUTION CONTRIBUTION BREAK BREAK

VARIABLE FIXED SELLING MARGIN PER MARGIN EVEN EVEN
ITEM
COST COST PRICE UNIT RATIO PER POINT SALES
UNIT
1. Lamp 375 25,675 525
2. Phone 1,250 22,600 2,000
3. Chair 500 33,000 875
4. Bike 2,500 38,690 3,200
5. Book 285 23,275 425

3.4 Formative Assessment:

Directions: Answer the following problems involving break-even.

1. A certain Instagram reseller store needs to sell 90 eyeshadow palettes every month to
break-even. If the owner sells an eyeshadow palette at Php 2,000 and her fixed cost is
Php 9,000. How much did she buy each eyeshadow palette?

2. The variable cost incurred to a manufacturer of Marikina sandals is Php 86. The store
decided to sell each sandal for Php 150. At least how many sandals must be sold so that
there is no loss if the fixed cost is Php 25,000?

3. A company sells chairs to offices at Php 300 per unit. If the cost of manufacturing each
chair is Php 200, how much is the contribution per unit?

A pre-recorded video regarding Break-even

is available in our online platform

QUIZ NO. 2
will be uploaded
in our online platform
Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 7
1ST QUARTER, A.Y. 2021 – 2022
 VII. Mark-up, Mark-on, Markdown

Recall:
MELC #6-9:
You can…
o Differentiate Mark-on, Markdown, Selling Price is the amount at which the product is to be
and Mark-up sold.
o Obtain Mark-on, Markdown, and
Mark-up given a price of a product
o Differentiate mark-up from margins Cost Price of a product includes all expenses in the
o Describe how gross margins are used production or acquisition of the product before it is sold
in sales
in the market.
Learning Target:
At the end of this lesson, you will be able Mark-up
to…
o Differentiate between Mark-on, Mark-up is the difference between the selling price and
Markdown, and Mark-up the cost price. It is computed based on the mark-up
o Illustrate how Mark-on, Markdown,
and Mark-up are obtained
percentage.
o Differentiate mark-up from margins
o Describe how gross margins are used 𝑀𝑎𝑟𝑘 − 𝑢𝑝 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 − 𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒
in sales 𝑜𝑟
𝑀𝑎𝑟𝑘 − 𝑢𝑝 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝑀𝑎𝑟𝑘 − 𝑢𝑝 % × 𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

Mark-up Percentage
Mark-up Percentage is a percentage of the cost price that the complay wanted to add to
determine the selling price of the product.
𝑀𝑎𝑟𝑘 − 𝑢𝑝 𝑎𝑚𝑜𝑢𝑛𝑡
𝑀𝑎𝑟𝑘 − 𝑢𝑝 % = 100 J K
𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

Example 7.1: How much must be the selling price of a monoblock table with a
cost price of Php 525 if the desired mark-up percentage is 28%?
Use the formula for Mark-up amount and let:
Mu = Mark-up amount
𝑀A = 𝑀A %(𝐶) Mu % = Mark-up Percent
C = Cost Price

Substitute all the given values and multiply 0.28

𝑀A = 0.28(525) by 525

𝑀A = 147

Use the formula for Mark-up amount and let:

Mu = Mark-up amount
𝑀A = 𝑆𝑃 − 𝐶 SP = Selling Price
C = Cost Price

147 = 𝑆𝑃 − 525 Substitute the given values

147 + 525 = 𝑆𝑃 Transpose 525 to the other side

𝑆𝑃 = 672 SImplify

Final Answer: The selling price of the monoblock table is Php 672

Example 7.2: How much was the cost price of a backpack sold for Php 381.90
if the mark-up percentage is 34%?
Use the formula for Mark-up amount and let:
Mu = Mark-up amount
𝑀A = 𝑀A %(𝐶) Mu % = Mark-up Percent
C = Cost Price

𝑀A = 0.34(𝐶) Substitute all the given values

Use the formula for Mark-up amount and let:

Mu = Mark-up amount
𝑀A = 𝑆𝑃 − 𝐶 SP = Selling Price
C = Cost Price

0.34(𝐶) = 381.90 − 𝐶 Substitute the given values

Combine like terms (keep in mind that the term C

0.34𝐶 + 𝐶 = 381.90 has a coefficient of 1 while 0.34C has a
coefficient of 0.34)

1.34𝐶 = 381.90 SImplify

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 8

1ST QUARTER, A.Y. 2021 – 2022
 1.34𝐶 381.90
= Divide both sides by 1.34
1.34 1.34
𝐶 = 285
Final Answer: The cost price of the backpack was Php 285

Mark-on
Mark-on is a temporary mark-up on certain products to take advantage of the high
demand during peak sales like the weeks prior to Christmas, opening classes, Mother’s day,
graduation month, etc. Mark-on is used to temporarily maximized earnings and the price is
usually returned to its original selling price when the demand for the product is on a normal
level.

𝑀𝑎𝑟𝑘 − 𝑜𝑛 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝑁𝑒𝑤 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 − 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒

𝑜𝑟
𝑀𝑎𝑟𝑘 − 𝑜𝑛 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝑀𝑎𝑟𝑘 − 𝑜𝑛 % × 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒

Example 7.3: A fast-selling item in a department store is currently being sold

for Php 675.35. Because of high demand for the item, the store decided to
apply a mark-on percentage of 22%. Find the new selling price.
Use the formula for Mark-on amount and let:
Mo = Mark-on amount
𝑀B = 𝑀B %(𝑆𝑃C ) Mo % = Mark-on Percent
C = Cost Price

𝑀B = (0.22)(675.35) Substitute all the given values and simplify

𝑀B = 148.577

Use the formula for Mark-on amount and let:

Mo = Mark-on amount
𝑀B = 𝑆𝑃𝑁 − 𝑆𝑃𝐶 SPN = New Selling Price
SPC = Current Selling Price

148.577 = 𝑆𝑃! − 675.35 Substitute the given values

148.577 + 675.35 = 𝑆𝑃! Transpose 673.35 to the other side

823.93 = 𝑆𝑃#
Final Answer: The new selling price of the item is 823.93

Markdown
Markdown is defined as a reduction in the selling price of the merchandise. The cause of a
markdown may be to stimulate the sale of slow-moving products. Some may use
markdown to drive competitors out of business.

𝑀𝑎𝑟𝑘𝑑𝑜𝑤𝑛 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 − 𝑁𝑒𝑤 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒

𝑜𝑟
𝑀𝑎𝑟𝑘𝑑𝑜𝑤𝑛 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝑀𝑎𝑟𝑘𝑑𝑜𝑤𝑛 % × 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒

Example 7.4: How much markdown percentage was applied to a jacket

whose previous price of Php 798 is now sold for 654.36
Use the formula for Markdown amount and let:
MD = Mark-on amount
𝑀I = 𝑆𝑃C − 𝑆𝑃J SPN = New Selling Price
SPC = Current Selling Price

𝑀I = 798 − 654.36 Substitute all the given values and simplify

𝑀I = 143.64

Use the formula for Markdown amount and let:

MD = Markdown amount
𝑀I = 𝑀I %(𝑆𝑃C ) MD % = Markdown Percent
SPC = Current Selling Price

143.64 = 𝑀I %(798) Substitute the given values

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 9

1ST QUARTER, A.Y. 2021 – 2022
 143.64
= 𝑀I % Divide both sides by 798 and simplify
(798)

18% = 𝑀I %
Final Answer: The markdown percentage applied to the jacket was 18%

Example 7.5: Find the previous selling price of a shirt which now sells at Php
219 which was given a markdown percentage of 27%
Use the formula for Markdown amount and let:
MD = Markdown amount
𝑀I = 𝑀I %(𝑆𝑃C ) MD % = Markdown Percent
SPC = Current Selling Price

𝑀I = 0.27(𝑆𝑃C ) Substitute all the given values and simplify

Use the formula for Markdown amount and let:

MD = Mark-on amount
𝑀I = 𝑆𝑃C − 𝑆𝑃J SPN = New Selling Price
SPC = Current Selling Price

0.27(𝑆𝑃# ) = 𝑆𝑃# − 219 Substitute the given values

Combine like terms (keep in mind that the term

219 = 𝑆𝑃# − 0.27(𝑆𝑃# ) SPC has a coefficient of 1 while 0.27SPC has a
coefficient of 0.27)

219 = 0.73(𝑆𝑃𝐶 ) Simplify

219 0.73𝑆𝑃𝐶
= Divide both sides by 0.73
0.73 0.73
300 = 𝑆𝑃𝐶
Final Answer: The previous selling price of the shirt was Php 300
Margin
Margin is defined as the difference between the selling price and the cost price. Gross
Margin or Profit Margin is numerically equal to the mark-up. Gross Margin is based on the
selling price of the product rather than its cost price.
𝑀𝑎𝑟𝑔𝑖𝑛 𝐴𝑚𝑜𝑢𝑛𝑡
𝐺𝑟𝑜𝑠𝑠 𝑀𝑎𝑟𝑔𝑖𝑛 % = J K × 100
𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒
Gross Margin is primarily used by companies to evaluate fixed production and distribution
costs. It guides companies to come up with plans to help them maximize profitability

Mark-up vs. Margin

Example 7.6: Compare the mark-up percentage and gross margin of a rubber
shoes with a cost price of Php 1,765 and a selling price of Php 2,153.33.

Mark-up Percentage Gross Margin

𝑀𝑎𝑟𝑘 − 𝑢𝑝 𝑎𝑚𝑜𝑢𝑛𝑡 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 − 𝐶𝑜𝑠𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 𝐴𝑚𝑜𝑢𝑛𝑡 = 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒 − 𝐶𝑜𝑠𝑡

𝑀𝑎𝑟𝑘 − 𝑢𝑝 𝑎𝑚𝑜𝑢𝑛𝑡 = 2153.33 − 1765 𝑀𝑎𝑟𝑔𝑖𝑛 𝐴𝑚𝑜𝑢𝑛𝑡 = 2153.33 − 1765

𝑀𝑎𝑟𝑘 − 𝑢𝑝 𝑎𝑚𝑜𝑢𝑛𝑡 = 388.33 𝑀𝑎𝑟𝑔𝑖𝑛 𝐴𝑚𝑜𝑢𝑛𝑡 = 2388.33

388.33 388.33
𝑀𝑎𝑟𝑘 − 𝑢𝑝 % = 100 4 8 𝐺𝑟𝑜𝑠𝑠 𝑀𝑎𝑟𝑔𝑖𝑛 % = 100 4 8
1765 2153.33

𝑀𝑎𝑟𝑘 − 𝑢𝑝 % = 22% 𝐺𝑟𝑜𝑠𝑠 𝑀𝑎𝑟𝑔𝑖𝑛 % = 18.03%

Final Answer: Even though the Mark-up amount and margin are numerically
equal, the Mark-up percentage and Gross Margin are different. The Mark-up
percentage is based on the cost price while the Gross Margin is based on the
selling price.

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 10

1ST QUARTER, A.Y. 2021 – 2022
 A Bedan thought for the day:
Knowing whether to give a mark-on or a markdown in a product needs the
skill to analyze the demand of its customers. In your own way have you been
sensitive to the needs of others? Cite an example.

Benedictine hallmark: Obedience

Teaching and learning are impossible without obedience, without listening to the other with the awareness that
no one possesses all truth, or knows everything worth knowing.

3.5 Formative Assessment:

Directions: Answer the following problems involving mark-up, mark-on, markdown, and
margins.

1. Beverly produced cakes at a cost of Php 200. If she wants a mark-up percentage of
20%,
a. How much should be the selling price?

b. What is the mark-up amount?

c. What will be his gross margin percentage?

2. A new dress which was originally priced at Php 2,500, now has a selling price of Php
1,800. How much was the markdown percentage?

3. A pair of imported Italian shoes is being sold at Php 7,200 after applying a 20% mark-on
for the Christmas season. If it was earlier sold at a mark-up of 50%, how much was its cost
to the seller?

4. Find the selling price of a car accessory that was produced at a cost of Php 4,439 with
a margin amount of Php 1,235.

5. After Halloween, the prices of Halloween masks were being sold at Php 180 after a
markdown of 25% was applies. How much was the selling price before the markdown?

A pre-recorded video regarding Mark-up,

Mark-on, and Markdown is available in our
online platform

SUMMATIVE TEST NO. 2

will be uploaded
in our online platform

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 11

1ST QUARTER, A.Y. 2021 – 2022
 VIII. Trade Discount and Discount Series

MELC #6-9: Recall:

To get the percentage of a whole number, convert the
You can compute single trade discount
percentage to decimal and multiply it to the whole
and discount series
number
Learning Target: Scan the code to learn more
At the end of this lesson, you will be able about calculating percentages
to solve problems involving trade discount Link: https://www.youtube.com/watch?v=WYWPuG-8U5Q
and discount series

Simple Discount
Simple discount is an amount or percentage that is deducted from the selling price of a
product. Retailers offers discount as means of encouraging customers to return to their store
or purchase their products often. Discounts make take as a form of percentage.

Trade Discount
Trade Discount is a percentage from the list price of a product that a manufacturer gives to
resellers when they buy his or her product. When the reseller pays for the product, he or she
does not par the list price.

𝑇𝑟𝑎𝑑𝑒 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 = 𝐿𝑖𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 × 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 𝑅𝑎𝑡𝑒

𝐴𝑚𝑜𝑢𝑛𝑡 𝑜𝑓 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡
𝐿𝑖𝑠𝑡 𝑃𝑟𝑖𝑐𝑒 =
𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 𝑅𝑎𝑡𝑒

𝐴𝑚𝑜𝑢𝑛𝑡 𝑜𝑓 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡
𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 𝑅𝑎𝑡𝑒 =
𝐿𝑖𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

Example 8.1: Alex purchases a pair of denim jeans at a discount of

25%, which are listed at a price of Php 1,200 per piece. How much
does each denim jeans cost?
Let:
TD = Trade Discount
𝑇𝐷 = 𝐿 × 𝐷𝑅 L = List Price
DR = Discount Rate

𝑇𝐷 = 1200 × 0.25 Substitute the given values

𝑇𝐷 = 300
Subtract the discount to the total selling price and
𝐷𝑃 = 1200 − 300 let:
DP = Discounted price
𝐷𝑃 = 900

Final Answer: Each denim jeans costs Php 900.

Example 8.2: Dominic saved a total of Php 1,200 after a 15% discount
was given to all purchases, how much was her total purchase before
the discount?
Let:
𝑇𝐷 TD = Trade Discount
𝐿= L = List Price
𝐷𝑅 DR = Discount Rate
1200
𝐿= Substitute the given values
0.15
𝐿 = 8000

Final Answer: Dominic’s total purchase before the discount was Php
8,000

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 12

1ST QUARTER, A.Y. 2021 – 2022
Discount Series
A Discount Series is where several discounts are given to one product. Each percentage
depends on conditions that must be satisfied for the discounts to be applied.

Example 8.3: An appliance store offers a refrigerator at Php 14, 000

with a discount of 25%. To attract further buyers, the same refrigerator
was given a 15% discount. How much does the refrigerator costs?

𝑇𝐷 = 𝐿 × 𝐷𝑅 Use the formula for trade discount

𝑇𝐷 = 14000 × 0.25 Multiply the original price by the first discount rate

𝑇𝐷 = 3500
𝐷𝑃$ To get the discounted price after the 25% discount,
= 14000 − 3500 subtract the original price with 3500

𝐷𝑃$ = 10500
To get the second trade discount, use the NEW
𝑇𝐷 = 10500 × 0.15 price of the product as the list price in the formula
and multiply by the second discount rate

𝑇𝐷 = 1575
To get the final discounted price, subtract the
𝐷𝑃% = 10500 − 1575 discount from the NEW price.

𝐷𝑃% = 8925

Final Answer: After the 25% and 15% discount, the refrigerator costs
Php 8,925.
Single Discount Rate
Single Discount Rate is equivalent to a discount series. This means tit is a percentage
equivalent to several discounts. With the previous example, let’s compute for its single
discount rate.
Example 8.3: An appliance store offers a refrigerator at Php 14, 000
with a discount of 25%. To attract further buyers, the same refrigerator
was given a 15% discount. How much does the refrigerator costs?

STEP 1: Obtain the complement of each discount

Discount Decimal of the

Complement
Given complement
25% 75% 0.75 To get the complement of the
discount, subtract it by 100%
15% 85% 0.85

STEP 2: Multiply the decimal complements

(0.75)(0.85) = 0.6375

STEP 3: To solve for the final price of the refrigerator, multiply the
product to the original price.
0.6375(14000) = 8925

STEP 4: To solve for the equivalent single discount rate of 25%

and 15%, subtract the product from 1
1 − 0.6375 = 0.3625

The single discount rate equivalent to 25% and 15% is 36.35%

STEP 4: To obtain the trade discount or how much they saved,

multiply the single discount rate to the original price
0.3625(14000) = 5075

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 13

1ST QUARTER, A.Y. 2021 – 2022
 A Bedan thought for the day:
Consumers often impulsively buy products that are on sale. Buy only what is
needed to make sure that our resources are not abused.

Benedictine hallmark: Stewardship

we seek to foster awareness that we are part of a larger ecology and that the environment - human as well as
. non-human - has been given by God for the sake of all.

3.6 Formative Assessment:

Directions: Answer the following problems involving trade discount and discount series

1. Michael went to a shoe shop and bought a pair of socks worth 230 with a discount of
33%. How much did he pay?

2. Sofia bought a phone with the discounted price of 8,340 from the rate of 22%. What is
the original price of the phone?

3. Which of the following has greater discount for an item worth Php 2, 500: 19% and 11%,
20% and 10%, or 23% and 6%?

4. Nikko bought 3 hats and each hat is worth Php 123 and the wholesaler gave him a 17%
discount. What is the trade discount?

5. What is the single discount rate of 16.5% and 73%?

6. Regina George bought 2 skirts worth Php 75 each and 3 lipsticks worth Php 199 each. If
the store offers 16% and 13% discount to the total purchase. How much did she pay?

7. Andee bought a car worth Php 720, 000 which listed with 42%, 15%, and 10% discount.
What is the total amount of the trade discount?

8. The list price pf a blouse is Php 300. How much should be paid if the seller offers a 10%
discount?

9. The price of a laptop after discount is Php 36,000. If the discount rate was 25%, how
much was the original price?

10. Migs and Marvin bought the same powerbank from different stores. Migs paid Php
800 while Marvin paid Php 760. What discount rate was given to Marvin?

A pre-recorded video regarding problem solving

involving trade discount and discount series is available
in our online platform.

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 14

1ST QUARTER, A.Y. 2021 – 2022
 IX. Interest

MELC #15 Recall:

You can compute interest specifically a
applied in mortgage, amortization, and Interest is the charge or fee paid for using somebody
on services or utilities and on deposits and
loans else’s money.

Learning Target: Interest Rate is the rate paid for the use of money. This
At the end of this lesson, you will be able
to compute interest involving mortgage, rate may be determined by the supply and demand.
amortization, services, deposits, and
loans.
Principal is the amount borrowed.

Simple Interest
In business, capital is very important but not all business owners always have enough
capital to sustain their business. In this situation, owners proceed to borrowing money and
here interest plays an important role.
𝐼 = 𝑃𝑟𝑡
where:
I I = Interest
P = Principal
P r t r = Interest rate
t = time (in years)

Maturity Value is the total amount to paid by the borrower

𝑀 =𝑃+𝐼
where:
M = Maturity Value
I = Interest
P = Principal

Short-term credit Short-term credits are good for one day or up to one year.
Long-term credit Short-term credits are for those longer than a year.
Ordinary Interest includes 360 days in a year or use 360 as its divisor to convert it into years
Exact Interest includes 365 days in a year or use 365 as its divisor to convert it into years

Example 9.1: Compute for the interest on a credit purchase of Php

30,000 at 8% for 10 and 15 months.

𝐼 = 𝑃𝑟𝑡 Use the formula for simple interest

10
𝐼 = 30000(. 08) 8 : Substitute the given values. Since the time in the
12 problem is in months, we convert it into years by
15 multiplying 1/12.
𝐼 = 30000(.08) 8 :
12
𝐼 = 2000
𝐼 = 3000

Final Answer: The interest given for 10 months is Php 2,000 while for 15
months it’s Php 3,000

Example 9.2: Find the maturity value if Php 50,000 was borrowed at 9%
for 2 years.

𝐼 = 𝑃𝑟𝑡 Use the formula for simple interest

𝐼 = 50000(. 09)(2) Substitute the given values and simplify

𝐼 = 9000

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 15

1ST QUARTER, A.Y. 2021 – 2022
 Let:
M = Maturity Value
𝑀 =𝑃+𝐼 I = Interest
P = Principal

𝑀 = 50000 + 9000 Substitute the given values and simplify

𝑀 = 59000

Final Answer: The maturity value is Php 59,000.

Example 9.3: To buy the school supplies for the coming school year,
you get a summer job at a resort. Suppose you save ₱4 200.00 of your
salary and deposit it into an account that earns simple interest. After 9
months, the balance is ₱4 263.00. What is the annual interest rate?

𝑀 =𝑃+𝐼 Use the formula for maturity value

4263 = 4200 + 𝐼 Substitute all given values and simplify

63 = 𝐼
𝐼
𝑟= Use the formula for interest rate
𝑃𝑡
63
𝑟=
9 Substitute the given values and simplify
4200 L12M
𝑟 = 0.02

Final Answer: The annual interest rate is 2%

Example 9.4: Gillian wants to know which bank offers lower interest at
a rate of 9%. She plans to borrow Php 30,000 for 90 days. IPB bank uses
ordinary interest while ODB bank applies exact interest. Which bank
should Gillian chose?

𝐼 = 𝑃𝑟𝑡 Use the formula for simple interest

90 Substitute all given values. For ordinary interest,

𝐼" = (30000)(0.09) 4 8
360 days were converted into years by multiplying
90 1/360. For exact interest, days were converted
𝐼# = (30000)(0.09) 4 8 into years
365

𝐼" = 675
𝐼# = 665.75

Final Answer: Since ODB offers lower interest, it is the wiser bank to
choose.

Mortgage
A mortgage is probably the biggest loan that we can have. It is usually obtained for a
house, a house and lot, or for a machinery or equipment.

Amortization Schedule
Amortization schedule is a table that gives details of each payment, such as the amount to
be paid, the portion of the payment on interest due, the portion of the payment on the
debt loan amount, and the balance after the payment. To determine the monthly
payment, the formula below is used:

where:
A = monthly payment
Pr (1 + 𝑟)V r = monthly interest rate
𝐴= P = Principal
(1 + 𝑟)V − 1 n = total number of payments

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 16

1ST QUARTER, A.Y. 2021 – 2022
 Example 9.5: Show the amortization schedule for a loan of Php 80,000
at an interest rate of 5% payable in 6 periods

Pr (1 + 𝑟)V Use the formula to compute the monthly

𝐴= payments
(1 + 𝑟)V − 1
(80000)(0.05)(1 + 0.05)!
𝐴= Substitute all given values and simplify
(1 + 0.05)! − 1

𝐴 = 15761.39745

Payment Amount Payment on Payment on

Balance
No. Payment Interest Principal
80,000.00
1 15761.39745 4,000.00 11,761.39745 68,238.60255
2 15761.39745 3,411.90 12,349.46732 55,889.13523
3 15761.39745 2,794.4568 12,966.94069 42,922.19454
4 15761.39745 2,146.10972 13,615.28772 29,306.90682
5 15761.39745 1,465.34534 14,296.05211 15,010.85471
6 15761.39745 750.542736 15,01085471 0.00
Total 94,568.3847 14,568.3546 80,000

• The amortization schedule has six lines, corresponding to the

number of payments to be made
• For the first period, the payment on interest is based on the 5%
of the previous balance which is 80,000 (80000 x 0.05 = 4000)
• To obtain the payment on principal, subtract the amount
payment and payment on interest (15761.39745 – 4000 =
11,761.39745)
• After the first payment, the balance due is 80000 – 11,761.39745
or 68,238.60255
• We continue this process for every period until the end of the
table.
• The total amount paid for this transaction is 94,568.40, with a
total interest of Php 14,568.40

A Bedan thought for the day:

Discipline is essential when borrowing money. One must pay responsibly in the
time given by the loaner.

Benedictine hallmark: Discipline

all members of the educational community strive to be zealous (Latin, studiosus) for continually growing in the skills
and dispositions to know, love and live the truth.

3.7 Formative Assessment:

Directions: Complete the table.

Rate
Principal Time Interest Maturity Value
(per year)
Php 12,000 5% 2 years
Php 50,000 8% 15 months
Php 20,000 15% Php 9,000
10% 6 months Php 8,000
Php 300,000 5 years Php 330,000

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 17

1ST QUARTER, A.Y. 2021 – 2022
 3.8 Formative Assessment:
Directions: Complete the amortization schedule.

Mr. and Mrs. Geronimo borrowed Php 100,000 from a lending institution to pay the tuition
fees of their children. It will be settled every quarter with an interest of 2%

Amount Payment on Payment on

Payment No. Balance
Payment Interest Principal

A pre-recorded video regarding Interest

is available in our online platform

QUIZ NO. 3
will be uploaded
in our online platform

MAKING MEANING

Concepts learned in this module had a lot of things to do with real life situation that
can harness your skills to being entrepreneurs. As a way to reflect on your gained
knowledge, fill in the table below:

What I KNOW What I WANT to know What I LEARNED

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 18

1ST QUARTER, A.Y. 2021 – 2022
E. TRANSFER

MINI TASKS #2:

“The Online Entrepreneur”

During this time of pandemic, a lot of businesses shut down and people had lost their jobs.
This situation made people look for ways to get income. Since Filipinos are mostly spending
a lot of time in their homes, they took it as an opportunity to start an online business.

As an ABM student who would want to start their online business soon, you are to interview
an entrepreneur who started their online business during quarantine. You are to create a
podcast for your classmates and teacher as a way to share how an online business can
grow during this crisis. The podcast should include the interview of the chosen entrepreneur
and reflection regarding the online business during this year.

PERFORMANCE STANDARDS
CRITERIA
5 3 1

The podcast is The podcast shows The podcast shows a

logically presented few confusing lot of confusing
with clear and content and illogical content and illogical
detailed content. presentation. presentation.

The hosts talks with no The hosts talks with The hosts talks with a
grammatical errors. few grammatical lot of grammatical
CONTENT
The podcast has no errors. The podcast errors. The podcast has
4x
technical difficulties or has few technical a lot of technical
unclear audio. difficulties or unclear difficulties or unclear
audio. audio.

Followed all the Some instructions Instructions were not

instructions in the said were not included or followed.
task. followed.

2 or more the interview

All the interview 1-2 the interview questions and guide
questions and guide questions and guide questions for reflection
questions for reflection questions for have not been
COMPLETENESS have been answered. reflection have not answered.
3x been answered.
Doesn’t include Includes a lot of
unnecessary Includes few unnecessary
information unnecessary information
information

It is presented in a Some discussions may A lot of the discussions

CREATIVITY
complete, engaging, not be engaging, may not be engaging,
AND CLARITY
and understandable understandable, or understandable, or
2x
discussion. related to the topic related to the topic at
at hand hand

TOTAL /45

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 19

1ST QUARTER, A.Y. 2021 – 2022
 PERFORMANCE TASK
“The Forecaster: Sales Projection and Sales Discount Proposal”

The business industry in the Philippines has a very congested product idea and needs a revamp and
a fresh idea to surface the market. You are tasked to present your innovative product to investors to
gain funding. (S)

As an entrepreneur (R), you are to sell your food or non-food product online that intends to appeal
to consumers. A computation of the expected revenue, sales projection, and discount offers for their
online bazaar will be presented by the entrepreneurs (G) to their potential investors. (A)

You are to create a presentation regarding your sales projection during the week of their online
bazaar. Before the presentation, you must compute for the essential values that could help you
predict the outcome of your selling and achieve the highest possible gross income. This presentation
will include your expected profit, cost, and expenses, break-even point, and other values that are
necessary for their projection. (P)

ANALYTIC RUBRIC
Indicators
Criteria Excellent Good Fair Satisfactory
4 3 2 1
Computation of values Computation of values Computation of some Computation of values
are correct and are correct and values are correct and are all incorrect and
complete solutions are necessary solutions are some necessary solutions necessary solutions are
included in the included in the are included in the not included in the
ACCURACY (x 4) presentation. presentation. presentation. presentation.

The presenters made use The presenters made use The presenters made use The presenters made use
of accurate notations as of some notations as of little notations as well. of no notations as well.
well. well.
The presenters gave a The presenters gave The presenters gave little The presenters gave no
clear and thorough some explanation to explanation to how they explanation to how they
explanation to how they how they have arrived to have arrived to each have arrived to each
have arrived to each each values values values
value.
some understanding little understanding understanding regarding
full understanding regarding arriving at a regarding arriving at a arriving at a solution is
MATHEMATICAL
regarding arriving at a solution can be seen solution can be seen not seen throughout the
REASONING
solution can be seen throughout the throughout the presentation.
(x 3.5)
throughout the presentation. presentation.
presentation. The presenters are not
The presenters are able The presenters are able able to answer
The presenters are able to answer some to answer few mathematical questions
to answer mathematical mathematical questions mathematical questions from their audience.
questions from their from their audience. from their audience.
audience.
The presenters were able The presenters were able The presenters were able The presenters were able
to present their business to present their business to present their business to present their business
data clearly with the use data with some use of data with few use of data with no use of
of applicable charts applicable charts and/or applicable charts and/or applicable charts and/or
and/or graphs. graphs. graphs. graphs.

The presentation The presentation The presentation The presentation

CLARITY OF includes all essential includes some essential includes few essential includes no essential
PRESENTATION (x values and information values and information values and information values and information
3) that can guide the that can guide the that can guide the that can guide the
audience to further audience to further audience to further audience to further
understand the product. understand the product. understand the product. understand the product.

No grammatical errors Few grammatical errors Some grammatical errors A lot of grammatical
are seen throughout the are seen throughout the are seen throughout the errors are seen
presentation. presentation. presentation. throughout the
presentation.
The presentation is easy The presentation have The presentation have The presentation have a
to understand and few confusing parts and some confusing parts lot of confusing parts
follow. The organization the organization of few and the organization of and the organization of
of the information, information, details, some information, all the information,
details, solutions, and solution, and values are details, solution, and details, solution, and
ORGANIZATION
values are logically not logically sequenced values are not logically values are not logically
AND CREATIVITY
sequenced. sequenced sequenced
(x 2)
the presenters made use
the presenters made use of some visual aids that the presenters made use the presenters didn’t use
of visual aids that are are visually appealing of few visual aids that visual aids that are
visually appealing and and easy to read. are visually appealing visually appealing and
easy to read. and easy to read. easy to read.

Total 50

Prepared: Andrea Danielle G. Blas BUSINESS MATHEMATICS 20

1ST QUARTER, A.Y. 2021 – 2022