Format of this Lesson Plan is from DepEd Order No. 42, s.

2016

SENIOR HIGH SCHOOL Don Emilio Canonigo National Senior

School Grade Level Grade 12
High School
DAILY LESSON LOG Learning
Teacher Mrs. Mariz Añiro Business Math
Area
SY: 2022 – 2023
Teaching Date
October 3-6,2022 (4:00-5:00) Quarter First Quarter
and Time
First Semester

MONDAY TUESDAY WEDNESDAY THURSDAY

I. OBJECTIVES
A. Content The learners demonstrate an understanding of key concepts in buying and selling
Standards
B. Performance The learners are able to analyze and solve problems on important factors in managing a business:
Standards 1. Buying products
2. Selling products
C. Learning Differentiate Mark-on, Mark Differentiate Mark-on, Mark Differentiate Mark-on, Mark Differentiate Mark-on, Mark
Competencies / down and Mark-up obtain down and Mark-up obtain down and Mark-up obtain down and Mark-up obtain
Objectives Mark-on, Mark-down, and Mark-on, Mark-down, and Mark-on, Mark-down, and Mark-on, Mark-down, and
Write the LC Mark-up given price of a Mark-up given price of a Mark-up given price of a Mark-up given price of a
code for each product product product product
ABM_BM11BS-Ig-1 ABM_BM11BS-Ig-1 ABM_BM11BS-Ig-1 ABM_BM11BS-Ig-1
BUYING AND SELLING
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s
Guide Pages
2. Learner’s
Materials
Pages
3. Textbook Business Mathematics, pp. Business Mathematics, pp. Business Mathematics, pp. Business Mathematics, pp.
Pages
 4. Additional
Materials
from
Learning
Resource
(LR) portal
B. Other Learning Business Math module 5
Resource
IV. PROCEDURES
• Greetings • Greetings  Greetings • Greetings
• Attendance • Attendance  Attendance • Attendance
The teacher will be The teacher will be showing the
A. Reviewing
showing the students a students a picture of an object
previous lesson
picture of a “ greeting and let the students identify the
of presenting
card” things that are used in making
the new lesson.
that object and identify the cost
of each raw materials and let
them sum it up.
1.The purpose of the 1. The purpose of the 1. The purpose of the lesson is After that the teacher will be
lesson is to identify the lesson is to define mark-up to define mark down and dividing the class into four
B. Establishing a different materials used to and importance of it in devaluation of mark up. groups and let each group give a
purpose for the produce a greeting card business by providing realistic amount of every item
lesson 2. The second purpose is profit. listed on the board and whoever
to assign value for every comes close to the real amount is
material used. the winner.
C. Presenting Example: Materials Example: In a furniture Example: In a shoe store the The activity is used by the
examples / needed to produce business, the owner manager decided to decrease teacher to better explain how cost
Instances of the a a greeting card: produced a unit of coffee their selling on obsolete shoes. is computed to every product that
new lesson Card board table and incurred the ffg. The old selling price of the pair is being sold in the market. And
Colored paper Cost of shoes is amounting to P500 to better justify the price it was
Colored pencil RawMaterials- P5,000/unit and the new selling price is 450. marked on.
Paste Labor- P1,500 Compute the mark down.
Glitters MOH- 250
Scotch tape Total Cost- P6,750 Answer: Mark down = old
Ruler selling price –new selling price
 String The owner desired to have
a selling price of P10,000.
Mark down = P500 – P450
How much would be the = P50
mark- on of the
coffee table?

Answer: P3, 250

1. The new skill needed is 1.The demand for coffee 1.If an item selling for P450 is The teacher will now discuss the
to assign table increases by 10%, marked to sell P400, compute difference between Mark-on,
D. Discussing new
value for every materials therefore the owner decided mark down. Mark-up and Mark-down using the
concepts and
used. to increase the selling price activity given earlier.
practicing new
by 10% of mark on. The
skills # 1 additional amount added on
mark on is called mark up.
The teacher explains that The teacher explains the The teacher explains how to
the materials used that difference between mark compute mark down referring to
became part of the product on and mark up by the problem provided above and
are Direct Costs and the answering the problem determine the purpose of
materials used and given above. imposing it in business.
incurred but not form part
E. Discussing new of the Formula: Mark up = Mark Mark down = 450 – P400
concepts and product are indirect cost. on + Additional Profit = P50
practicing new The teacher then reveals
skills #3 the formula of Solution: Mark up =
Mark Up: P3,250 + (10% *
Direct Cost + Indirect Cost P3,250)
= Total Cost = P3,250 + P325
Selling Price – Total Cost Mark up = P3, 575.
= Mark
on/Profit
F. Developing The learners have The learners have The learners have mastered the
mastery (Leads mastered the formula for mastered the formula for formula for computing Mark –
to Formative computing Mark – on. computing Mark – up. down.
Assessment 3)
 For a learner who would
like to embark in a small
business. The learner can
easily design a desired
profit based on cost.
G. Finding
practical
applications of
concepts and
skills in daily
living.
Mark on is the price added Mark up is the additional
to cost to arrive at a selling profit based on mark-on.
H. Making
price.
generalization
and abstractions
about the lesson
I. Evaluating Board Work:
Learning Mr. Y is selling hotcakes
for employees
working in the corner of a
busy street in Angeles
City. The Direct Cost to
produce a piece of hotcake
is P5 , the direct cost is
P1.50, the selling price of
the hotcake is P10. How
much is the mark-on of
every piece of hotcake?
For a learner who would
like to embark in a small
business. The learner can
easily design a desired
additional profit based on
mark-on.
Group Activity:
ABC Partnership is selling
washing machines. The
total cost incurred in every
unit of washing machine is
P18,000. The partners
decided to have a mark-on
of P5,400. After 3 months
of operation the demand
on washing machine
increases so the partners
decided to increase their
selling price by 20% of
For a learner who would like to
make decision in reducing
selling price of a product must
not beyond the total cost to
avoid losses
Mark down is the difference
between old selling price and
the new selling price.
Seatwork:
Complete the missing value:
The teacher will now ask the
group to think of a scenario
where in Mark-up and Mark-
down is experienced and will
present it in
the class.
The teacher will end the lesson
by
emphasizing to the students that
there is always reasons why a
certain price goes up or down.
And being a consumer they must
be all knowledgeable about it.
Direction: Read carefully and
answer the questions below.
Encircle the letter of the
correct answer.
1. Which of the following results
when we subtract mark-up from
all the operating expenses?
a. profit
b. loss
c. mark-on
d. mark-down
2. A product originaly costs ₱50
and is now sold with 50%
Selling Price – Total Cost mark-on. Compute the increase. How much is the selling
= Mark on mark-up. price?
P10.00 – P6.50 = P3.50 a. ₱25
Solution: b. ₱50
Selling price = P18,000 + c. ₱75
P5,400 d. ₱100
= P23, 400 3. If Base is to Cost, then
Mark- up = 20% * Principal is to what?
P23,400 a. mark-up
= P 4, 680 b. mark-on
c. expenses
d. selling price
4. What do we call the additional
increase in the price of a product
during
holidays?
a. mark-on
b. mark-up
c. margin
d. selling price
5. Bagyong Tiktok has ruined
some of Aling Nena’s coconut
plantation which isthe only seller
of coconut in their barrio. What
can the sellers of buko halo-halo
impose on their product?
a. margin
b. mark-up
c. mark-on
d. mark-down
6. Which of the following
mathematical equations can we
use to solve for the new selling
price when there is a mark-on?
a. NP = MO + S
b. NP = S – MU
c. NP = MO – S
d. NP = S – MO
7. Sellers lower their prices when
they want to sell out old stock of
products.
What do we call this price
reduction?
a. mark-down
b. mark-on
c. mark-up
d. margin
8. Which among the following
encourages retailers to impose
mark-on in their products?
a. Seasonal demands
b. Poor-sales of a product
c. The item is perishable and it
needs to be disposed
d. Competition against other
sellers of the same product
9. Len’s cookies cost ₱12 each
however, she sold each of her
cookies for ₱10. What did she
incur?
a. profit
b. cost
c. selling price
d. loss
10. Which of the following
statements is FALSE?
a. Mark-down is the decrease of
price on a product.
b. Mark-up results to a positive
profit in the business.
c. Mark-up is the decrease on the
selling price of a product.
d. Mark-on is the increase of
price on a product during peak
season.
11. Shylla has a burger shop that
sells burger for ₱55. How can
she cover up her
expenses if she’s not earning
enough and Tuna Festival is
coming?
a. She can increase the price
anytime she wants.
b. She can take advantage of the
festival to earn more.
c. She should decrease the price
and it will all be sold out.
d. She can sell more if her
products are affordable.
12. Which of the following
statements is NOT true?
a. Mark-on should be enough to
earn profit.
b. Mark-down should be large
enough to gain profit.
c. Mark-up should be sizable
enough to cover the expenses.
d. Mark-up should be greater
than the sum of all the expenses.
13. What is the selling price of a
cap that costs ₱100 with a mark-
up rate of
75%??
a. ₱125.00
b. ₱150.00
c. ₱175.00
d. ₱180.00
14. Since classes will be
conducted online, Dims bought a
cellphone worth
₱14,500. Her classmate, Richard,
bought the same cellphone at the
same
store last month but it cost him
₱18,800. How much is the mark-
down of
the cellphone?
a. ₱4,300.00
b. ₱3,400.00
c. ₱4,500.00
d. ₱5,400.00
15. On Valentine’s Day, Four
sells roses for ₱180/bouquet. But
on a regular day,
he sells them at ₱120/bouquet.
How much is the mark-on he
imposed?
a. ₱35.00
b. ₱50.00
c. ₱60.00
d. ₱75.00
 J. Additional Assignment Assignment Assignment Assignment
activities for
application or
remediation
V. REMARKS:
VI. REFLECTION:
A. No of learners
who earned 80%
in the evaluation
B. No. of learners
who require
 additional
activities for
remediation
C. Did the remedial
lessons work?
No,
D. No. of learners
who continue to
require
remediation
E. Which of my
teaching
strategies
worked well?
Why did these
work?
F. What difficulties
did I encounter
which my
principal or
supervisor can
help me solve?
G. What innovation
or localized
materials did I
used/discover
which I wish to
share with other
teachers?
For improvement, enhancement and/ or clarification of any DepEd material used, kindly submit feedback to bld.tld@deped.gov.ph

Prepared by:
MARIZ B. AÑIRO
Teacher II
Checked by:

PATRICIO M. MANUNDAN
School Head