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COOKERY Module 6
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Bienvenido U. Tagolimot, Jr., EPS-ADM
Samuel C. Silacan, EdD, CID Chief
Joseph T. Boniao, EPS –EPP/TLE
Rone Ray M. Portacion, EdD, EPS – LRMS
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7
Technology and
Livelihood Education
Cookery – Module 6
Calculating Cost of
Production
This instructional material is collaboratively developed and reviewed
by educators from public schools. We encourage teachers and other
education stakeholders to email their feedback, comments, and
recommendations to the Department of Education-Region 10 at
region10@deped.gov.ph
.
Your feedback and recommendations are highly valued.
This module is provided as your alternative instruction for learning in which content and
activities are based on your needs. It is a self-paced approach wherein you will work on
different activities that are interesting and challenging for you to develop your reading
and comprehension skills. To accomplish what is expected from you, you are
encouraged to stay focus and develop a sense of responsibility and independence in
doing the different tasks provided in the module. Be an empowered learner. Always
believe that nothing is impossible and nobody can stop you from reaching your dreams.
What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in the
module.
If you encounter any difficulty in answering the tasks in this module, do not hesitate to
consult your teacher or facilitator. Always bear in mind that you are not alone.
We hope that through this material, you will experience meaningful learning and gain
deep understanding of the relevant competencies. You can do it!
Table of Contents
Lesson 1
What’s In ---------------- 5
What’s New ---------------- 6
What is It ---------------- 6
What’s More ---------------- 9
What I Have Learned ---------------- 10
What I Can Do ---------------- 11
Assessment ---------------- 12
Additional Activities ---------------- 15
Answer Key ---------------- 16
References ---------------- 17
What I Need to Know
Production costs may comprise things such as the expenses acquired to gain the
production. Upon learning this module it includes different task and activity
sheets.
After reading this Module, you are expected to:
1
What I Know
To begin your journey in this module, please answer the test below. Let us
determine how much you already know.
MULTIPLE CHOICE
Directions: Read and understand the statements below.Choose the letter of the
answer. Write your answer in your TLE notebook.
1. What tool is used to compute food costs?
A. standard recipe
B. costing sheet
C. costing principle
D. ingredient costing
2. What do you call the amount added in the price cost?
A. Markup
B. Percentage markup
C. Item cost
D. Selling price
3. The total price paid for a resources used is called _____.
A. Mark up
B. Food cost
C. Selling price
D. Buying price
4. The amount you pay for the product you bought is called _____.
A. Peso markup
B. Percentage markup
C. Purchase cost
D. Net Cost
2
5. _________ refers to the total cost of food net in an existing inventory.
A. Cost of production
B. Product
C. Costing
D. Calculation
6. In the absence of 1 cup miniature marshmallow this can be substituted
with __________.
A. 10 large marshmallows
B. 1small marshmallows
C. 30 large marshmallows
D. 30 small marshmallows
7.What do you call the number of pieces produced in a recipe?
A. Product
B. Yield
C. Total
D. Amount
8. If you don’t have a measuring cup, what is needed to get 1 cup of sugar?
A. 4T
B. 8T
C. 12T
D. 16T
9. It is a tool needed to measure small amount of liquid.
A. tablespoon
B. teaspoon
C. measuring spoon
D. glass
10. The following are the procedures in measuring dry ingredients Which
comes first?
A. Level off with spatula
B. Sift the flour
3
C. Do not shake
D. Scoop to fill the measuring cup to overflow
11. What is the purchase price of an item if the selling price is 10.00 and the
markup is 20%?
A. 5.00
B. 2.00
C. 12
D. 4.00
12. If the purchase price is 15.00 and the selling price is 20.00, what is the
markup percentage?
A. 25%
B. 10%
C. 5%
D. 2%
13. What is the formula for peso markup?
A. Purchase price – Selling Price
B. Purchase price + Selling Price
C. Purchase price/Selling Price
D. Selling price x Purchase Price
14. To measure dry ingredients in a measuring cup it must be____________.
A. overflowing
B. stirring
C. sifting
D. lifting
15. To measure _________ is to packed with a spoon.
A. brown sugar
B. oil
C. juice
D. vinegar
4
Lesson CALCULATING COST OF PRODUCTION
1 (TLE_HECK7/8PM-0e-5)
Cost of production is the total price paid for resources used to make a
product or create a service to sell including raw materials, labor, and overhead.
What’s In
5
3. ½ tsp cream of tartar ______________________
4. 1C Cake flour ______________________
5. 1 cup Miniature marshmallow ______________________
What’s New
Interview your mother about the food expenses in a day. List the name of items
bought and the amount paid for each item. At least 2 items.
Example:
ITEM No. of items Purchase Price Total Cost
bought
1. Puto Maya 6 pcs. @ 5.oo/pc. P 30.00
6
What is It
To calculate the cost of food production, you need to know the total cost of
your ingredients along with how much each ingredient is used in a recipe. This is
important to know how much a product costs.
To do this, you multiply per-unit price by the item you buy. Add up all
these individual prices to find the total food cost for your dish. Calculating the
cost of food production is important tool in order to determine the cost of the food
produced.
Principles of Costing
In a food business you need to know the total cost of the product before you will
sell it.
The following are the things to consider in calculating the cost of the product.
1. Markup - is the amount added to the price cost.
It can alsobe stated as a permanent amount or as
percentage of the total cost.
2. Selling price - is the price at which a product or service is sold.
3. Purchase Cost - is the price a buyer pays for the food bought.
4. Yield - is the amount of usable product after it has been
processed.
5. Total Cost - is the total cost of food production.
7
Calculating Markup& Selling Price
Formula:
Example No. 1
Compute the SELLING PRICE of ICE CANDY product if given the following
estimated cost of ingredients which produced 35 pcs. with 50% peso mark up.
PRODUCT INGREDIENTS PURCHASE COST
Ice Candy 2 cups Shredded young 30.00
coconut
½ Kilo sugar 30.00
1 can condensed milk 35.00
Ice candy wrapper 30.00
TOTAL P _________________
SOLUTION:
Selling Price =Total Cost + Peso mark-up
No. of Yield
To get the 50% peso markup, the formula is = (TOTAL COST x 50% MARKUP)
8
105.00 x .50 = 52.5
SELLING PRICE = 105 + 52.50 = 197.50 ÷ 35 pcs. Ice candy = 4.5 or
or 5.00 each ice candy
Example No. 2
Compute the PESO MARKUP and the SELLING PRICE of PULVORON Product
if given this estimated cost of ingredients which produced 50 pcs. Pulvoron with
50% markup.
FORMULA:
PESO MARKUP = (TOTAL COST X 50% MARKUP)
110.00 X .50 = P55.00
What’s More
Let us determine how much you understand about the topic. Take this exercise.
9
Directions: Compute the estimated purchase cost of this Chicken Adobo recipe
and impose 50% markup to determine the selling price with total servings of 24.
Show your solution in your TLE notebook.
Item Unit cost Total Cost
2 K chicken 115.00/kilo 230.00
1 head of garlic 50.00/kilo 20pcs/kilo 2.50
4 Tbsp soy sauce 15.00/bottle Approx. 32T 1.90
1 tsp ground black 1.00/ small pack ½ t/pack
pepper
2.00
1/2 cup vinegar 12.00/bottle Approx. 2 C/bottle
3.00
2Tbsp cooking oil 40.00/bottle Approx. 32T 2.50
TOTAL P _______________
FORMULA:
SELLING PRICE = Total Cost + Peso markup
No. of yield
Directions:Choose the answer from the words inside the box to complete the
statements below Write the answer in your TLE notebook.
10
Selling Price Markup
What I Can Do
Activity 5:
Directions: Complete the table below by answering the peso markup and the
percentage markup. Write your answer in your TLE cookery notebook.
FORMULA:
11
Yema 2.00 3.00 Ans. 1.00 33%
Assessment
MULTIPLE CHOICE
A. Directions: Choose the correct answer of the following items. Write only
the letter of the correct answer in your cookery notebook.
12
B. Food cost
C. Selling price
D. Buying price
4. ________is the total amount you pay for the product you bought.
A. Peso markup
B. Percentage markup
C. Buying price
D. Selling price
13
B. teaspoon
C. measuring spoon
D. glass
10. Which is the first procedure in measuring dry ingredients like
A. Level off with spatula
B. Sift the flour
C. Do not shake
D. Scoop to fill the measuring cup to overflow
11. Compute the purchase price of an item if the selling price is 10.00 and the
markup is 20%?
A. 5.00
B. 2.00
C. 12
D. 4.00
12. What is the markup percentage if the purchase price is 15.00 and the
selling price is 20.00?
A. 25%
B. 10%
C. 5%
D. 2%
13. What is the formula for peso markup?
A. Purchase price – Selling Price
B. Purchase price + Selling Price
C. Purchase price/Selling Price
D. Selling price x Purchase Price
14. To measure dry ingredients in measuring cup it must be. _________.
A. overflowing
B. stirring
C. sifting
D. lifting
15. To measure a _________is to pack with a spoon.
14
A. brown sugar
B. oil
C. juice
D. vinegar
Additional Activities
15
Answer Key
What’s more
16
Selling price = Total cost + Peso mark-up
No. of yield
References
Zyraquilalaregino. “kto12tle-Homeeconomicslm-Commercialcooking-
140702063521-phpapp02.Pdf - Page Cover Page Title Page Table of
Contents Introduction: Course Hero.” kto12tle-homeeconomicslm-
commercialcooking-140702063521-phpapp02.pdf - Page Cover Page Title
Page Table of Contents Introduction | Course Hero, February 5, 2018.
https://www.coursehero.com/file/28140414/kto12tle-homeeconomicslm-
commercialcooking-140702063521-phpapp02pdf/.
Zyraquilalaregino.“kto12tle-Homeeconomicslm-Commercialcooking-
140702063521-phpapp02.Pdf - Page Cover Page Title Page Table of
Contents Introduction: Course Hero.” kto12tle-homeeconomicslm-
commercialcooking-140702063521-phpapp02.pdf - Page Cover Page Title
Page Table of Contents Introduction | Course Hero, February 5, 2018.
https://www.coursehero.com/file/28140414/kto12tle-homeeconomicslm-
commercialcooking-140702063521-phpapp02pdf/.
https://www.osha.gov/sites/default/files/2018-12/fy10_sh-20864-Abon,
Orlando P., Bacani, Olivia A. and Cornito, Evelyn B. (2010).Entrepreneur
Kids, St. Agustine Publication: Sampaloc, Manila
Amy Brown, Understanding Food, 2nd Edition, Thomson Woodworth
Mary Frey Ray.Evelyn Jones Lewis.Exploring Professional Cooking,
Revised, Chas A. Bennet Co., Inc., Peoria, Illinois 61614
17
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