Republic of the Philippines

Department of Education
Region XII
Division of Sultan Kudarat
ISULAN NATIONAL HIGH SCHOOL
Old Capitol East, Kalawag II, Isulan, Sultan Kudarat, 9805, Philippines

Semi-detailed lesson plan in Cookery 8

Classroom Observation Tool 2

Date: May 23, 2022

I. OBJECTIVES

 Content Standard
The learners demonstrate an understanding performing mensuration and
calculation in cookery.
 Performance standards
The learners independently measure and calculate ingredients in cookery.
 Learning Competencies
- Acquire the skills on how to calculate mark-up percentage.
- Solve the mark -up percentage, selling price and production cost.
- Appreciate the importance of following the procedure in calculating mark -up
percentage.

II. CONTENT

Calculate cost of
production
Calculate cost of
production
Calculate the production cost.

III.LEARNING RESOURCES

TLE COOKERY Module 4: CALCULATE COST OF PRODUCTION QUARTER 3: WEEK 4

JACKIELOU S. BALASUELA

PROCEDURES

 Prayer
Before we begin, let us have first a short prayer to be led by Ms. Gomez
 Greetings
Good morning class.

 Checking of Attendance

The teacher will check the attendance of the students.

 Setting of Classroom Standards

- Limited face-to-face classroom rules

- Always wear and do not remove your face mask.
- Stay in your own personal space
- Sanitize your hands often
- Be participative and listen carefully.
- If you have concerns, just raise your hand, and wait for me to acknowledge you.
 Review

The teacher will ask the students if they can still recall the previous topic.
Guide questions:
- Who can still recall our previous topic?
- The teacher will give a short quiz about measuring ingredients correctly.
-
(Very good students you can still recall the about measuring ingredients correctly).

 Motivation

(The teacher will present the picture and afterwards ask some questions about the
contents of the picture.)
Guide Questions:
1. what can you say about this picture.
2. Do you have any idea on how much did we spend in making this
sandwich.?

 Presenting of objectives
 Acquire the skills on how to calculate mark-up percentage.
 Solve the mark -up percentage, selling price and production cost.
 Appreciate the importance of following the procedure in calculating mark -
up percentage.

 Presenting examples instances of the lesson

CALCULATE COST OF PRODUCTION

Mark-up is the difference between how much an item costs you, and how much you
sell that item for it's your profit per item.
 Purchase Cost- (PC) Expenses- an amount that has to be paid or spent to buy or
obtain something
Profit- financial gain.

To compute the cost of production in making a clubhouse sandwich here are the
ingredients:
3 pcs bread - 10.00 No. of yields: 4
1 pc ham - 5.00
2pc. Bacon - 15.00
2 slices cheese – 4.00
1 tbsp. mayonnaise 11
1 pc. Lettuce 2.00
2 slices tomatoes 1.00

Purchase cost 48 = P 12.00 each

4
How to compute the following:

Markup (MU) = Selling Price – Purchase Cost

(SP) (PC)
Example:

Markup = P20.00 – P12.00

(MU)
= P8.00
Selling Price = Purchase Cost + Markup
(SP) (PC) (MU)

Example:
Selling Price = P12.00 + P8.00
(SP) = P 20.00

Purchase Cost = Selling Price + Markup

(PC) (SP) (MU)

Example:
Purchase Cost = P20.00 - P8.00
=P 12.00
How to compute Markup Percentage
Two ways to calculate markup percentage
1. Markup percentage based on Selling Price
2. Markup percentage based on Purchase cost
Markup percentage based on Selling Price
(%MU/SP)
Formula:
%MU/SP = Peso Markup x 100

Selling Price

Example:
 P8.00 X 100
= P20.00
%MU/SP =0.4 or 40%

Markup Percentage based on Purchased Cost

(%MU/SP)
Formula:

%MU/PC = Peso Markup X 100

Purchase Cost

= P8.00 X 100
P12.00
%MU/PC = 0.66 or 66%

Developing Mastery

Activity 1: Direction: solve the following problems.

1. Roselle baked some choco cookies. The recipe cost of each cookie is P6.00. She
wants to gain P4.00 each. How much would be the selling price of each cookie?
a. P10.00 b. P6.00 c. P4.00 d.P 20.00
2. Andrei engaged himself in a buy and sell business. He bought some banana muffin
and sold it for P20.00. He gained a profit of P4.00 each muffin. How much is the
purchase cost of Andrei’s product?
a. P6.00 b.P16. 00 c. P4.00 d.P 20.00

Direction: Calculate the cost using the formula

3. Nanay Belen bought for P2.00. She wants to sell it for P5.00. How much is the peso
markup? What is the Percentage markup of the product based on selling price?
Let’s answer the first question. How much is the peso markup?
a.P .25 b. P.5.00 c.P15.00 d. P2.50
For the second question what is the percentage markup of the product based on the selling
price?

a. .05 or 50% b. .55 0r 55% c. 5.5 or 5.50% d. .5 or 50%

Activity 2: Calculate the Peso Markup. Solve for the percentage markup based on purchased
cost.
ITEM PURCHASE SELLING PESO PERCENTAGE MARKUP
COST PRICE MARKU BASED ON THE PURCHASE
P COST
CASSAVA 10.00 15.00
CAKE
 EMPANADA 9.00 13.00
TURON 4.00 7.00

Direction: Calculate the selling price . Solve for the percentage markup based on selling
price. Solve for the percentage mark up based on selling price.

Item Purchase cost Selling Peso markup Percentage markup

Price based on the selling
price
Bibingka 13.00 3.00
Puto cheese 8.00 4.00
Cookies 4.00 3.00

Making generalizations and abstractions about the lesson.

 How to compute Markup Percentage

 What is the importance of following procedure in calculating markup percentage?

 Evaluating learning

Assessment: Direction: Calculate peso Markup. Solve for the percentage markup based on
purchase cost and based on selling price.

items Purchase Selling price Peso markup %Markup %Markup

cost purchase selling Price
Cost
Coffee 80.00 120.00
mocha
Choco 55.00 70.00
Mousse
Banana Cake 90.00 120.00
Baked 70.00 90.00
Macaroni
Barbeque 22.00 30.00

 Additional activities for application or remediation

Homework:

In this activity the students are expected to create a creative multimedia presentation
about Practice Occupational Safety and Health by applying multimedia and ICT skills.

That would be all for today. Thank you so much for your active and excellent participation in
our class today,
Don’t hesitate to go into business. There is saying” To build a successful business start small
and dream big”
Have a good day and stay safe.
Prepared by:

GRETCHELL CENTILLO-YURAG
T2

Checked:

HAYDEE P. MIJARES MT-1

Mentor

Noted by:

LORELY ANNE F. VALENCIA

JHS Principal II