MODULE 1

MANAGEMENT OF FAMILY RESOURCES

Learning Competencies
Identifies family resources and needs (human, material, and non-material)
Demonstrates understanding of skills in managing family resources
Every family member is expected to contribute in a wholesome family home life. 

It can be achieved by giving your full knowledge, skills and interests to ensure achievement of goal and
objectives.       

Home management is the process of properly maintaining a home and property and overseeing
unnecessary household activities. Much like operating a business and managing a home,
requires skills and these are planning, organizing, budgeting and directing. Effective home
management is important for maintaining the condition of the properties and overall financial
health of the family that resides there.
FACTORS THAT INFLUENCE HOME MANAGEMENT
Every family member is expected to contribute in wholesome family homelife. It can be
achieved by giving your full knowledge, skills and interest to ensure achievement of goals and
objectives.
Efficient management of resources is necessary in all aspects of family living. These are the
steps in managing family resources: planning, organizing, directing, controlling and evaluating.
1. Planning- it is defined as looking at the future to determine where and in what state you
want your life to be.
2. Organizing- it involves the assigning of tasks to family members in the form to duties
and responsibilities.
3. Directing- it is motivating and leading the family members to achieve the desired goals.
4. Controlling- it is checking on how well the family members are performing the planned
activities.
5. Evaluating- it is the final step of home management. Whereas, past action is to help
identify mistakes, and so better plans will be facilitated.

A wholesome and stable family life can be ensured if every member will do their duties
and responsibilities. Material as well as human resources (such as abilities, knowledge,
skills, and talents) must be properly utilized so it can be a potential source of income to
satisfy the basic needs and wants of the family. Priorities of family must also be
 identified. Social involvement must be included but taking into consideration the values,
religion and lifestyle of the family.

Efficient management of home activities can be done if you systematically plan ahead of
schedule the activities for household tasks. It could be daily, weekly, or monthly.
Workloads should be arranged accordingly for effective use.

Family members must share their skills, knowledge, talents, and should their good
attitudes for the welfare of the family. Unity at home must be developed for a
successful homelife. Each member must have his/her own duties and responsibilities. As
soon as his or her task was done, he or she will be entitled with a free time.

FACTORS TO CONSIDER IN EFFECTIVE HOME MANAGEMENT

1. Available family resources- what the family possess and use in home making
activities in order to achieve goal.
2. Skills and interest of family members- what are the family members special skills
and what are the interests in life.
3. Family values and goals- what is the desired goal of the family.

FAMILY RESOURCES
Every family has their needs and wants to be fulfilled. Food, shelter, clothes and education are
considered as the basic needs of the family. Meanwhile jewelry designers’ items and expensive
materials can be considered as wants. How far these needs are met depends on the availability
of resources.
Resources are the means made or used to provide the needs of the family. They are essential in
achieving family goals. Resources are the materials and human attributes which are satisfy our
needs and wants. They vary for individuals’ communities, states and nation.
TYPES OF RESOURCES
1. Human resources- it includes the personal characteristics and attributes e.i.,
occupational status, skills, attitudes. Personality trait and other personal characteristics.
Also, it includes those resources that are used for the productive purposes which
includes, time, energy abilities and interests.
Types of human resources
a. Abilities and skills- these are both inherited and acquired.
b. Attitudes- includes ideas, opinions, inclinations, biases and feelings towards
something. Positive attitude is important towards work because satisfaction is easily
achieved.
c. Knowledge- facts and information.
 d. Energy or capability- The members of the family must be in good health is such
physically strong and mentally alert to do their work effectively.

2. Non-human or material resources- These are material goods, such as house, furniture’s,
money and community facilities (which include parks, library government hospital, schools,
shopping and recreational activities. Non-human resources can be easily identified but are
limited in their availability.

Types of Non-Human / Material Resources

a. Time - It includes long and short periods.
b. Money- purchasing power to help acquire needed goods and
services.
c. Goods and Property- materials may be durable, non-perishable or
perishable.
d. Community Facilities- It includes police station, park, roads, public
Schools, libraries, health, centers etc.
e. Environmental Resources- If includes rain, sunlight, air and soil which
help human provide basic needs such as foods, shelter and clothing.

TIPS IN MANAGING RESOURCES EFFECTIVELY

1. Use energy and time properly- prepare work schedule and following
if help in using time wisely.
2. Know how to budget money to make spending worthwhile - needs of
the family should be attended first before the wants.
3. Know how to use, clean and take care of the appliance’s, tools and
furniture to keep them functioning well.
4. Adapt a cheerful and positive attitude towards work to make it easy.
interesting and enjoyable.
5.Assign responsibilities that can make use of one’s talents and skills in doing family chores. This
make work easy and interesting.
6. Make good use of community facilities to meet some of the family needs and wants to
reduce spending and realize family goals.

MODULE 2
FAMILY INCOME AND ITS SOURCES
Family income is of family the income from all sources like salary of family members. Rents,
interests received from the banks and savings from using skill of family members.
SOURCES OF HOUSEHOLD INCOME
Household income is the money received into the home on a consistent basis, either through
work or investments. Maximizing your household income ensures that you have a plenty of
money when you need it. With multiple income sources, the impact of loss of one income
source is less on your overall portfolio. There are three main sources for household income,
earned income, investment income and government assistance.

1. Wages and salary- a steady paycheck from earned income by most common form of
household income. Your paycheck is earned through work, either as labor or selling your
work product. You may earn an hourly wage or salary from a specific employer which is
paid on a regular basis. You may be self-employed, in which you own your business
selling a product or service.
2. Investment income- make your money work for you with investment. You can earn
additional household income through dividend payouts, interest, and rental income.
Buying and renting a property gives you a consistent rent payment every month.
3. Government assistance- when you fall on the hard-economic time, you may qualify for
government assistance to bring in an additional income source. Unemployment benefits
allow you to draw money from the government while you look for another job.
4. Retirement income- of course, retirement means you don’t have to go to a day job
anymore. In retirement, your income comes from all two sources, including social
security benefits and pay outs from retirement accounts such as a pension.
PREPARING FAMILY BUDGET
BUDGET- is a wise plan for spending and saving of the future income, an estimate of an
income for a length of time together with a plan in spending it.
BUDGETING- is the proper liquidation from the income of the family. A family income is
distributed among members of the family.
Family budgeting- helps you to plan and control the income and expenditures the
support the family. A well-managed budget can mean the difference between all the
financial obligations each month or coming up short and risking debt. Budgeting helps
the family member understand their current finances, figure out their financial goods,
and identify their financial challenges.
Characteristics of Good Budget
Each successful budget takes into account the same basic categories or characterictics. A
good budget makes sure you do not spend more than your income, and allows you to
plan for upcoming expenses and to save for the future.
1. Income -is one major characteristic of the budget. It sets the spending
Income and saving limits, because it determines how much money Is/are have
available in your budget. If you are having a difficult time following a
budget, or staying within your budget, you may need to raise your income
If you cannot comfortably meet all of your necessities and save for the
future, with a small amount left over for fun things, then you have an
income crisis. Consider finding ways to raise your income to solve your
budget problems.
2. Saving and Investing- It is an important part of a successful budget. A
 budget is a tool to help you build wealth and gain control of your finances.
A good budget contains a savings and investing category focused on
building wealth for the long-term. Retirement savings can be a part of
this category. If is a good idea to begin by saving at least 10 percent of
your income each month for this category.
3. Emergency Preparation-A good budget also prepares you to handle
unexpected expenses, such as job loss, car repairs or high medical bills.
This could also cover unexpected home repairs, such as a broken pipe or
a leaking roof. Six months of income in an emergency fund will help you
through most crises. Once you reach this amount, you do not need to continue
contributing to it, though you should replace the money once you use it.
4. Expenses for Necessities- Each budget should include a list of your monthly
expenses that cover your necessities. These are the basic things you need
to care for your family, such as food, shelter, transportation, insurance
and utilities. It is important to be able to distinguish your necessities from
your wants. Although you can reduce the amount you spend on your
necessities, they should not be cut from your budget completely.
5. Expenses for Wants -It is important to include your wants in your budget
ds well. if you do not spend any money on fun categories, you are
setting yourself up for failure. Your wants would include cable televisions,
entertainment costs and gym memberships. The list could be much
longer. Be sure that your wants are not stopping you from reaching your
long term financial goals.

MODULE 3
FAMILY EXPENDITURES- Family expenditure refers to expenses or disbursements made
by the family purely for personal consumption during the calendar. They exclude all
expenses in relation to farm or business operations, investment ventures purchase of
real property and other disbursements which do not involve personal consumption.
Gifts, support, assistance or relief in goods and services received by the family friends,
relatives, etc., are also included as a part of family expenditures.

FOOD CONSUMED AT HOME

- The items included in this portion cover the actual consumption (not expenditure) of the
inventory during the past week. This category includes the food prepared at home and
eaten in place of work, school etc. and those home cooked food brought outside the
home but eaten at home.
Food consumption covers only the actual consumption of the family as well as domestic
helpers and other persons employed by the family do odd jobs around the house, and
family guests (relatives or non-relatives) who are not members of the household but had
stayed with or visited the family for less than a week within the past week). The
 consumption of boarders and other persons in the same household but related to family is
excluded from this category.
Food Regularly Consumed Outside the Home - This includes food regularly bought and
eaten by the family members outside the home like snacks, merienda, lunch, etc. The daily
allowance of school children for the sandwiches, soft drinks, etc. at school is also covered in
this category.
Fuel, Light and Water- This refers to the total family consumption of fuel light and water
consumed during the reference period. For a family who shares facilities with other
households or whose total consumption includes both personal and business expenses, only
an estimate of a family's personal consumption is reported.

Non-Durable Furnishings-This includes the value of all non-durable furnishings, such as, utensils
and accessories (dinnerware, silverware kitchen utensils, etc.) for family use acquired within
the reference period. Including also use those bought/received by the family that were
reserved for special occasions. If the non-durables are made at home for family use, the total
value of the materials and the cost of labor paid are reported as the value of the finished
products. However, the value of labor rendered by a household member free of charge is not
included.
Durable Furniture and Equipment- This includes all durable furnishings or equipment such as
pieces of furniture, garden fools, appliances, cars, etc. acquired on a cash basis during the
reference period and intended for family use be it on ordinary days or during special occasions.
Those durable furniture’s and equipment purchased on installment basis during
the reference period is also included. The reported total value is the total installments paid plus
initial down payment made on the item during the reference period.

Durable furniture made at home for family use are also reported in this part, hence, the value
included is the value of the materials used and the cost of labor paid. Value of labor rendered
by any member of the household free of charge is not included.

Taxes- The following forms of taxes were included in the survey:

1. Income tax- refers to the tax levied on the income of a working person in pursuit of his
occupation.
2. Real Estate Tax- refers to the tax imposed on real property of the family (e.g. house and lot
for family use) in proportion to its value. This includes real estate tax levied on real property of
the family used for personal purposes. Therefore, taxes levied on private properties of the
family used solely for business purposes are excluded.
3. Car Registration, Toll Fees and Driver's License- this includes registration fees for motor
vehicles used for private transport of the family, toll fees, etc.
4. Other Direct Taxes- direct taxes refer to taxes which are demanded from a taxpayer, who
shoulders the burden of the tax: or tax which the taxpayer cannot shift of another. Specific
examples are inheritance tax, alien certificate of registration (ACR), donor's tax, etc. Other taxes
paid by the family such as customs duties paid for personal effects brought from abroad,
amusement fax and taxes paid as a consumer are also included.
Other Receipts - These are non-income receipts comprising of value at cost of real and personal
property sold, loans from other households, business firms and government institutions,
payments for loans granted to others and withdrawals from savings or business equity. Profits
from sale of stocks and bonds, back pay and proceeds from insurance, net winnings from
gambling, sweepstakes and lotteries and inheritance are also included as other receipts.
Other Disbursements- It refers to non-family expenditures, which may give an Indication of
savings on the part of the family. These include purchase or amortization of real property,
payments or cash loan(principal), installments of appliances, loans granted to persons outside
the household, amount deposited in banks or investments and major repair or construction of a
house.
Steps in Establishing a Good Spending Plan
1. Decide on a fame frame - if you receive financial aid, you may receive most of your income
per semester. However, most of the time your bills will be paid monthly. Deciding on a time
frame will make it easier for you to calculate your funds and track your expenses accordingly,
whether per semester or per month.
2. List all of your income – it is important to understand where your money will be coming
from, so reviewing all of your sources of income will give you a better understanding of your
budget.
3. Anticipate your expenses- look at where your money will be spent.
4. Evaluate your plan-Subtract your total expenses from your total income to determine
whether it will be necessary for you to find additional sources of income to cover any leftover
expenses.
5. Tracking Your Income/Expenses- To make sure your current spending is aligned with your
spending plan; it is important to track your spending plan over the course of the specified time
frame.
MODULE 4
How to Lessen Family Expenditures
Everyday living is very demanding and costly and so, life gets expensive. A Filipino pays a lot of
bills. For instance, drawers, Utensils and other necessities in order to some living. Luckily, there are
many ways you can save on your regular costs. The following are some easy Tips on how to lessen
family expenditures:
1. Unplug appliances when you're not using them.
2. Turn the radio and TV off when you are not listening to them, or set a sleep timer if you often fall
asleep when you are using an electronic device.
3. If you're not in the room, turn the lights off and better swap your light bulbs from incandescent to
low-energy fluorescent, which last Longer,
4. The same goes for water; turn the water off when you are brushing your teeth, and turn it back on
when you are ready to rinse. If you are doing dishes, only use the water you need.
5. Iron your clothes during off-peak hours, when electricity rates are lower.
6. Switch to gas appliances, such as a gas water heater or gas stove. In general, gas costs
lessen than electric.

7.Throw out your electric alarm clock. Instead, use a wind up, or set the
alarm on your cell phone.

8 Dry your laundry on a drying rack or clothes line.

9. Turn off the air conditioner. Turn on the fan if you’re hot.
10. Run your washing machine only when you have enough for a full load.
11. Take showers, not baths, and switch to a low-flow showerhead.
12. Stop leaks. They can drain your wallet pretty quickly.
13. Clean your sidewalks using a broom, not a hose.
14. Try harvesting your rainwater by putting a catchment near to
downspout. Use this water for your garden and lawn.
money.
15. Never go grocery shopping without a list, because you will spend more money.
Plan your meals ahead of time, and also take an inventory of all the food you need to stock up on.

Management of Time and Energy

Time Management refers to managing time effectively so that the right time is allocated to the right
activity. Effective time management allow individuals to assign specific time slots to activities as per
their importance.
Time Management includes:

1. Planning
The first stage of management is planning. The time and activity pattern of the family should be
planned taking into consideration the daily, weekly, seasonal and special tasks, and the amount of
time required for various activities. The steps making the time plan are:

Step 1- This consists of listing the everyday, weekly, special and creational activities of the family
Step 2- Making a plan for routine tasks considering those work that must be done at a definite time
of the day. By this one will know the block of free time available.
Step 3- Fitting the special and seasonal jobs into the free time block.
Step 4- Deciding who will do the various tasks in the family. This can be decided through group
discussion.

2. Controlling
Carrying out time and activity plan is the next step in managing time and energy. Change of plan
may occur depending on the interruptions. Motivation plays an important role in carrying out the
activity plans.
Developing skill and use of work simplification techniques will reduce time and energy expenditure.
3. Evaluating
Evaluation should be done while making and carrying out plans as well as reviewing the results.
Constant evaluation of performance and checking of accomplishments should be done to make sure
that things are going on as planned.

For Effective Time Management One Needs to Be:

1. Organized- Avoid keeping stacks of file and heaps of paper at your workstation. Throw what all
you don't need. Put important documents in folders. Keep the files in their respective drawers with
labels on top of each file. if saves time which goes on unnecessary searching.
2. Don't misuse time- Do not kill time by loitering or gossiping around. Concentrate on your work
and finish assignments on time. Remember your organization is not paying you for playing games on
computer or peeping into other's cubicles. First complete your work and then do whatever you feel
like doing. Don't wait till the last moment.
3. Be Focused- One needs to be focused for effective time management.
Unimportant things would not be entitled.
4. Develop the habit of using planners, organizers, table top calendars
for better time management. Set reminders on phones or your personal computers.

Below is an example of a time plan and work schedule:

Time Activity
5:00-5:15 Waking up/ Fixing the beddings
5:15-5:50 Preparing for school
5:50-6:05 Eating breakfast
6:05-6:30 Commuting to school
6:30-7:00 Flag ceremony
7:00-12:00 School hours
12:00-12:30 Lunch break
12:30-3:00 Classes resume
3:00-3:30 Commute back home
3:30-3:45 Snack
3:45-4:30 Watch TV or listening to the radio
4:30-6:00 Doing assignment
6:00-7:00 Help prepare dinner
7:00-7:15 Setting the table
7:15-7:45 Eating dinner
7:45-8:10 Cleaning the table and dishwashing
8:10-9:00 Prepare things for school and wash up for bedtime
9:00 Sleeping time

Energy Management
Energy management is more difficult and complex as the energy that each person has to do various
activities depend on physical and mental health. Living in the time the demand for energy will be less
during beginning and contracting stage and more during the expanding stage.

Different efforts on the energy are needed to perform household tasks. They are mental effort, visual
effort, manual effort, tarsal effort and pedal effort.
Depending on the energy requirement tasks can be classified as below.
1. Light work- e.g. sewing, washing dishes, dusting furniture, sweeping etc.
2. Moderate work- e.g. kneading dough, ironing, hanging clothes
3. Heavy work- e.g. bed making, mopping floor, laundry, carrying children etc.

How to Conserve Energy and Simplify work

The tips below will help you save energy and make your work easier. You will increase your
independence, and you may have more time for the activities that you enjoy.

1. Plan ahead and pace yourself

a. Spread heavy and light tasks across the day and week.
b. Some activities take more energy. Think about the activities that are the hardest for you. Plan only
one heavy activity a day, such as laundry, shopping or bathing
c. Write down the tasks you need to complete. Do the most important ones
first. Cross out any tasks that you don't really need to do.
d. Schedule rest breaks each day. This will help keep up your energy.
e. Stop to rest before you get too tired. Know your limits, and know the signs
of fatigue (extreme tiredness).
f. Don't start something that you can't stop if you get tired.
g. Don't rush. Work at a slow, even pace.
2. Organize your work space
a. Work under good lighting with plenty of clean air.
b. Make sure the room is at a comfortable temperature
c. Keep often-used items within easy reach.
d. Make sure your work surface is at a good height.
3. Save energy
a. Ask for help when you need it.
b. Sit as much as you can while working.
c. Avoid heavy or excess arm movements. Don't hold or carry objects for
long periods of time.
d. Instead of lifting and carrying, slide objects on a counter or transport them on a cart.
e. Every so often, change positions or switch from sitting to standing. This helps keep you from
getting stiff and over-tired.
f. Think of shortcuts. Example: instead of cutting vegetables for dinner, buy pre-cut vegetables.
9.Learn how to manage your stress.

THINGS TODO
1.Classify the resources below whether human or non-human resources, put a check in the proper
column.
 Human resources Non-human Resources

1. Abilities and Skills

2. Attitudes
3. Knowledge
4. Energy
5. Time
6. Money
7. Goods and Property
8. Community Facilities
9. Environmental Resources

Wholesome and stable family Family Budgeting

Budgeting organizing Planning home management
Home activities budget Family Income
Time and activity

1. ____________ is the process of properly maintaining a home and property and

overseeing necessary household activities.
2. ____________is defined as looking at the future to determine where and what state
you want your family life to be.
3. ____________it involves the assigning of tasks to family members in the form of duties
and responsibilities.
4. A ____________can be ensured if every member will do his duties and responsibilities.
5. Efficient management of ___________ can be done if you systematically plan ahead of
schedule the activities for household tasks that could be weekly or monthly.
6. ____________is the income from all sources like salary of the family members, rents
and interest received from banks and savings from using skills of family members.
7. ____________ is a wise plan for spending and saving of the future income, an estimate
of an income for a length of time together with a plan for spending it.
8. ____________is the proper liquidation from the income of the family. A family income is
distributed among members of the family.
9. ____________ helps you to plan and control the income and expenditures that support
the family.
10. The _________ of the family should be planned taking into consideration of daily,
weekly, seasonal and special tasks, and the amount of time required for various
activities.
In your activity, ask your parents for an interview, ask them form the source of income and
expenses. Fill the chart with the information gathered.

Sources of income Expenses

Linens are fabric household goods intended for daily use, such as bedding, tablecloths and
towels. "Linens" may also refer to church linens, meaning the altar cloths used in church.
LESSON 2: Sewing of Household Linen
Learning competencies:
 Identify the types of household linen.
 Classify the sewing tools.
 Sew the ff.
1. Pillow case
2. Table manner
3. Placement
4. Fitted sheet

Household linens refers to any cloth item used throughout the home. It is used in almost
every room in the house, household linens can actually be made from a variety of fibers
such as cotton, silk, rayon or blends of these.
Types of Household linens
 Bed linens- the cloth items used to make up a bed, such as sheets and pillowcases,
formerly made of linen but now coming in a wide variety of material such as cotton or
polyester.
1. Bathroom Linen- This comprises both towel and bath sheet. They come in a variety of
sizes, which includes hand towels, bath towels, washcloths, and bath sheets.

2. Table cloths- this is cloth used to cover a table. Some are namely ornamental coverings,
which may also help protect the table from scratches and stains. Aside from tablecloths,
the table linen types also include other items such as cloth napkins, placemats and table
runners.

SERVING TOOLS AND EQUIPMENT

Sewing is fun. Anyone can sew be it for personal use, as a hobby or for commercial
purposes. Deciding to become a dressmaker will require you to have basic knowledge
about the different sewing kit, how to use and store them so that you can easily find them
when you want to use them.

Classification of Sewing tools

Cutting tools
Cutting tools in dressmaking are used for cutting fabrics such as:

1. Bent-Handed Shears- A 7 to 8-inch-long scissors used for cutting fabric because the
blades rest on the cutting surface.
2. Trimming Scissors- 6 inches long scissors use for trimming and clipping seams and for
general use.

3. Pinking shears- These are used to cut fray resistant and zigzag edge. Pinking shears
can also be used to finish seams and fabric raw edge. As the piking shears cannot be
sharpened, it should never be used to cut out paper. Patterns that can blunt the
blades.

4. Seam ripper-It is used to pick out threads, cut seams open, and as it is very sharp, it
can be used to slash machine button holes. Always keep the seam ripper inside its
protective case when you are not using it.
 Measuring tools
1. Tape measure- a 60-inch-long measuring device used in taking body measurements,
drafting patterns, and measuring fabrics. It has a metal tip and reversible markings in
centimeters and inches.

2. Rulers- there are two types of rulers, one is small ruler of 1 inch wide, and 6 inches long
divided into 1/8” or 1/16” divisions on one side and centimeters on other side, second
one is off 2 inches wide and 18 inches long. Small rulers are used for measuring small
distances for tucks, hem and facings. The larger rules are used at the working table.

3. Yard stick or Meter scale-yardstick/Meter stick-is used to measure fabric and to check
grain line. It can be used in marking a long straight line and in measuring hem lengths.

4. L- Square- it is useful in constructing perpendicular lines with divisional parts located in

longer and shorter arms.
5. Gauge- a 6-inch gauge with a movable indicator convenient for measuring short
lengths.

6. Hem Marker - a measuring device marked with various depths and hemline folds. It is
practical when hemming straight on grain edges.
 Marking Tools
1. Tracing Wheel – is an instrument with multiple teeth on wheel attached to a handle, the
teeth can be either serrated or smooth. It is used to transfer markings from patterns
onto fabric with or without tracing paper, this sewing tool also makes slotted
perforations.

2. Dress Makers Carbon or Tracing Paper -It is used with the tracing wheel to transfer
pattern markings such as lines, darts, pleats, etc., from paper patterns to the fabric
being cut.

3. Tailors Chalk – A thin piece of hard chalk used in tailoring for making temporary
alteration marks on clothing.
 General Tools – These are the tools generally aid in cutting ang sewing construction.
Are With include;
1. Hand Needles – Which comes in three sizes; small, medium and large. Small needles are
used on light and soft material, while big needles are for rough, thick and heavy
materials. Needles are used for basting, sewing buttons on and when mending torn
clothes.

2. Sewing Machine Needles – They are found in sizes from the fine 9 to the heavy 18. The
needles are made to fit the specific make and model of each sewing machine. The
needle size should conform to the weight. Thickness, and kind of fabric.

3. Sewing Thread – These are used for making stitches. These are made of mercerized or
polyester cotton.
4. Needle Threader – it is device made of thin wire which aids in threading machine
needles.

5. Thimbles – This is made of either plastic or metal material which is used to protect the
finger from being pricked by the needle when sewing. A fitted thimble will help you sew
comfortably especially when you are not used in sewing with a thimble on your finger.
6. Stiletto – This is a sharp pointed instrument for punching holes in material. It is used
forming eyelets in belts and for embroidery work.

7. Bodkin – This is a flat needle with blunt end and a large eye, used for threading ribbon
or elastic through a tunnel or eyelet casing.

8. Pins – are used when cutting and sewing material. It helps saving time in basting. Dull-
pointed and rusted pins should not be used because they will destroy the fabric.
9. Pin cushion- a cotton-stuffed cloth cut and sewn in many different shapes to keep the
pins in place. It will help your work conveniently when place on your worst.

10. Emery bag – it is used for thrusting needles and pins. It sharpens the needles and
removes rust.

11. Dress Form – This is a padded form of body and may be made of wood, cardboard,
plaster is enforced plastic. This is useful for designing dresses by draping and also to
check correct fitting.
12. Cutting Board or Table – a flat board placed on table where the fabric is laid out and
cut. The fabric can be pinned securely to the cutting board/ table to prevent it from
slipping

13. Pattern paper- it is used for pattern making. This soft paper comes in rolls of plain paper
or paper with blue dots or other markings at set intervals.

Pressing equipment
1. Flat Iron –A handy automatic iron is used for pressing fabric before cutting, during
construction and after the garment is completed.
2. Stem Iron- it has an adjustable temperature control, and is equipped with a thumb
press for automatic steam. Distilled water is heated, and the resulting steam can be
released with the thumb press while pressing.

3. Ironing board- it is used for hand pressing. Well-padded, shaped table of convenient
height is very good. One may use an ordinary table covered with sheet and blanket
for this purpose in the absence of ironing board.

 Sewing machine- It is machine used to stitch

fabric and other materials together with thread.
 Suitable Fabrics for Household Linen
1. Cotton- It is the most popular fabric used to make sheets and other
bedding. and for good reason. It's durable, breathable, soft, easy to
care for, and generally quite affordable.
2. Linen- This is made from the flax plant also has excellent wicking
properties. It is highly absorbent and is best for a variety of household
products, ranging from fable linens, tablecloth. towels, and bedding to clothing, window
treatments, and home decorating projects.
3. Silk-It is a luxurious, soft fiber produced by silkworms. For sheer indulgence. it's hard to beat
real silk sheets-they're cool, silky and sensuous. Making them a must for the romantic or sexy
bedroom. Silk also naturally hypoallergenic.
4. Blends- There are lots of blended fabrics available, most including some form of cotton.
Cotton/ polyester is the most common, but you’ll also find cotton/bamboo and cotton/rayon.
Blended fabrics are usually inexpensive, durable, and wrinkle resistant, making them a good
choice for children’s bedding.

Quiz.
Identify the following. Choose your answer on the box below.
 Tracing wheel Seam ripper
Needle threader Yard stick/meter stick
Pinking shears Stilleto
Square Table measure
Bodkin Table cloths

1._______________ This is a cloth used to cover a table.

2._______________These are used to cut the fray resistant and zigzag edge.
3._______________ It is used to pick out threads, cut seams open as it is very sharp, it can be used to
slash machine buttonholes.
4._______________ It is used to pick out threads, cut seams open and as it is very sharp, it can be
used to slash machine buttonholes.
5. ______________ It is used to measure fabric and to check grain line. It can be used in making a
long straight line and in measuring the hem lengths.
6._______________ It is useful in constructing perpendicular lines with divisional parts located in
longer and shorter arms.
7. ______________ It is instrument with multiple teeth on a wheel attached to a handle.
8. ______________ It is device made of thin wire which aids in threading machine needles and hand
needles.
9. ______________ This is sharp pointed instrument for punching holes in material. It is used for
forming eyelets in belts and for embroidery work.
10. _____________ This is flat needle with blunt end and a large eye, used for threading ribbon or
elastic through a tunnel or eyelet casing.

Food preservation
Learning competencies:

 Explain the benefits derived from food preservation / processing.

 Explain different methods of food preservation
 Discuss the processes in each of the food preservation / processing method.
Preservation involves preventing the growth of bacteria, fungi and other microorganisms as
well as retarding oxidation of fats to reduce rancidity. The process also ensures that there is no
discoloration or aging. Preservation also involves sealing to prevent re-entry of microbes.
Basically, food preservation ensures that food remains in a state that is should be. Wherein…

Not contaminated by pathogenic organisms or chemicals

Does not lose optimum qualities of color, texture, flavor and nutritive value.
Importance of Food Preservation
1. Food preservation gives many benefits to us.
a.) The food will last longer.
b.) With preservation processes, perishable products such as fruit and vegetable, meat and
fish can be kept a long time.
c.) Food can be marketed to far places overseas. This can increase income in the
agricultural sector.
d.) The food that is easy to store and distribute.
e.) Canned foods are much easier to easier to distribute from one place to another
compared to raw foods.
f.) Food waste is reduced.
g.) Excess food can be kept in a refrigerator for the next meal.
h.) Without preservation, perishable foods like vegetables and fruits cannot be eaten a few
days after harvesting.
2. Food preservation is very important to fulfill the food supply needed in a country.
3. It ensures that food supply can be distributed to the people from time to time
provided that it will last long for a long time.

Different Methods of Preserving Foods

1. Drying- it is oldest method of food preservation. This method reduces water activity
which prevents bacterial growth. Drying reduces weight so foods can be carried
easily.
2. Freezing- It is keeping prepared food stuffs in cold storage. Potatoes can be stored in
dark rooms but potato preparations need to be frozen.
3. Smoking- it is the process that cooks, flavors and preserves food exposing it to the
smoke from burning wood. Smoke is antimicrobial and antioxidant and most often
meats and fish are smoked. Different methods of smoking are used like hot smoking,
cold smoking, smoke roasting and smoke baking. However, smoking as a
preservative enhances the risk of cancer.
4. Salting- Salting also known as curing removes moisture from foods like meat.
5. Sugar- It is used in syrup form to preserve fruits or in crystalized form. The material
to be preserved is cooked in sugar till crystallization takes place like candied peel
and ginger.
6. Canning- It is method of preserving food by keeping them in air-tight containers to
prevent spoilage. The common methods used in canning are:
a. Open-kettle method- The food is cooked directly in an open vessel as a means of
killing the bacteria and the packed sterilized glass jars. It is the sealed
completely.
b. Cold pack method- It is done by packing products in containers and covering
them with syrup or other liquid. The containers are then partially sealed,
sterilized then sealed completely.
c. Hot pack method- The raw material is precooked and packed immediately in a
water bath or pressure cooker.
7. Jellying- it is the process of preserving food by cooking in a material that solidifies to
form a gel. Fruits are generally preserved as jelly.
8. Pickling- It is the preservation of food in an acid or salt-based solution. Preservative
qualifies of vinegar and salt and combined to produce pickles.
Two types of Pickling
a.) Simple picking- It is done with vinegar, salt, sugar and spices.
b.) Fermented pickling- Uses only salt and water solution.
Basic ingredients in pickling
a.) Vinegar- it improves the quality and prolongs the freshness of fish. It gives
flavor and make fish crispy.
b.) Sugar- It adds sweetness to the fish. The amount of sugar depends upon the
kind of pickle to be produced.
c.) Spices- These include whole cloves, whole spices, celery seeds, mustard
seeds, cinnamon sticks, pepper corn and other ingredients that improve the
taste of fish product. Care should be given is using fresh spices.
9. Curing- It is one of the oldest forms of food preservation. It is method of preserving
food (usually meat and fish) to prevent spoilage.
10. Adding preservatives- These are materials used to prevent the growth of bacteria.
The common preservatives are salt, sugar, food coloring, spices, and salitre.
Some Natural Preservative
1. Salt- Salt has been used as a natural preservative since ancient times.
Primarily used for fish and meat, salt helps dehydrate microbes through the
process of osmosis and hats the growth of bacteria, keeping foods fresh for
longer periods, even for years.

2. Lemon juice- Lemon juice contains plenty of vitamin C, also known as ascorbic
acid, which is a powerful antioxidant that prevents spoilage and rotting. Similar
to salt, lemon juice draws out water content, balancing the PH factor and natural
acid in food.
 3. Vinegar- It is made from the fermentation of sugar and water solutions and is an
effective natural preservative. In acetic acid in vinegar kills microbes and stalls food
spoilage. Picking is a common method of using vinegar as a preservative and also
adding flavor to foods.
4. Rosemary Extract- is made from the distillation of rosemary leaves and is a
powerful preservative. Its anti-microbial composition contains carnosic and
rosmaranic acid, antioxidants that act as shields to decay. vinegar

5. Sugar- Sugar naturally preserves food by drawing out water and killing
microorganisms and bacteria. Popular for preserving fruit, the high sugar
content binds water and prohibits the growth of bacteria, mold and
yeast. Sugar is often added to water in a flower vase to feed flowers and
preserve their lives.

Ingredients Used in Meat Preservation

Several ingredients are being used in meat preservation purposely to enhance flavor
and add bulk to the finished product. However, meat processors
should know the characteristics of each ingredients before incorporating it in
the formulations to avoid possible harmful reactions.

1. Salt- includes the bulk of the meat curing mixture. Like other curing ingredients, self-imparts
flavor to the meat when used in sufficient amount. Generally, the concentration of salt in the
formulation is not sufficient to effect preservation: however, it exerts some anti-microbial
activity because at 2.0% level of salt, it prevents the growth of putrefying bacteria. The effect
is brought about by the moisture withdrawal of salt from the meat through the principle of
Osmosis. Consequently, the muscle fibers become tough. Three kinds of salt are available in
the local market, namely, the solar or coarse salt, the fine salt and the industrial or refined
salt. Of the three types of salt, refined salt has the least amount of impurities. This is
important because impurities may cause rancidity in meat products. The level of salt in the
formulation depends on the preference of the consumers. However, the recommended use
may range from 2.5 to 3.0% of the total meat volume.
2. Sugar- It is a secondary ingredient that adds the flavor and overcome the saltiness of the
cured product. if counteracts the hardening effect of Salt. It helps in the reduction of pH of
the cure and consequently delays the growth of the microorganism. Most Sugars also
contribute in the discoloration of cured meat when subjected to cooking temperature due to
its browning reaction. Thus, brown sugar is not recommended because if caramelizes even
under low temperature.

3. Nitrate and nitrite (food grade)- these ingredients inhibit the growth of Clostridium, the
causative organism of botulism. Nitrate and nitrite provide distinct flavor to the cured product. The
typical cured meat color which is pink is the reaction of nitrite's nitric oxide with the myoglobin
pigment. Thus, nitrate must be converted to nitrite to be effective producing the color reaction. The
reduction is a slow process which on the presence of bacteria in the meat and in the brine. Nitrate and
nitrite act as powerful antioxidants that prevent the development oxidative rancidity. However, these
ingredients have been implicated in the formulation of potentially harmful nitrosamines, hence, must
be use with caution. Nitrate serves chiefly as a source of nitrite. Both are found to be very effective in
controlling the growth of the deadly organism that causes botulism. These ingredients have no
substitute in producing a typical cured meat color and flavor. The use of nitrate must not exceed 200
ppm and 100 ppm for nitrite.
4. Phosphates-these ingredients have wide application in meat preservation Alkaline phosphate salts
elevate the pH of meat, thus improve the water holding capacity of meat. The acid reacting
phosphates, on the other hand, lower the pH of meat.
5. Extenders/Fillers/Binders- these are non-meat ingredients which a being used to increase the
bulk and level of protein especially in lower medium quality sausages. Some of these ingredients
improve the binding capacity of the meat mixture; increase the cooking yield and the slicing
characteristics of the finished products. However, these are consumers who dislike the conclusion of
these ingredients. In other countries, if no meat ingredients are used more than the allowed amount
which is 3.5 of the total weight, the finished product is labeled "sausage imitation.
6.Spices-these are used to season meat products. They may be added in meat as a natural spice or as
a spice extract. In either Case, the process must Know how to select, use and store spices and to be
acquainted with their flavor profiles.

Tools and Equipment Needed in Food Preservation

1. Weighing scales- used to weight fruits, vegetable, fish and meat.
2. Measuring spoons - used to measure the right amount of substance like sugar or
salt.
3. Measuring cups - Used to measure liquid substances.
4. Knives- used to cut fruits, vegetables, fishes or meats.
5. Scissors - used to trim fish's fins.
6. Tongs-for picking and getting of food.

7. Chopping board- this is where ingredients are being cut same with the fish and
meat.
Temperature for Food Preservation

Time Effect
240 to 250 Canning temperatures for low acid vegetables, meat, and
poultry pressure canner
212 Temperature water boils at sea level. Canning temperature for
tomatoes, pickles, and jelled products in a boiling water canned.
180 to 250 Canning temperatures are used to destroy most bacteria, yeast
 molds in acid foods. Time required to kill these decreases as to
increase.
140 to 165 Warming temperatures prevent growth, but may allow survival
of microorganisms.
40 to 140 DANGER ZONE. Temperatures between 40-140 allow of
bacteria, yeast and molds.
95 Maximum storage temperature for canned foods.
50 to 70 Best storage temperature for canned foods
32 to 40 Cold temperatures permit slow growth of some bacteria, yeast
-10 to 32 Freezing temperatures stop growth of microorganisms, but may
to survive
0-100 F Best storage temperatures for frozen foods.

Suggested recipes in Food Preservation

 Strawberry Jam

Ingredients:
2 pounds fresh strawberries, hulled
4 cups white sugar
¼ cup lemon juice

Preparation:
1. In a wide bowl, crush strawberries in batches until you have 4 cups of mashed berries.
2. In a heavy bottomed saucepan, mix together the strawberries, sugar and lemon juice.
3. Stir over low heat until the sugar is dissolved. Increase heat to high, and bring the mixture to a full
rolling boil.
4. Boil, stir often until the mixture reaches 220 degrees F (105 degrees C)
5. Transfer to hot sterilized jars, leaving ¼ to ½ inch headspace and seal.
6. Process in a water bath. If the jam is going to be eaten right away, don’t bother with processing, just
refrigerate.

Homemade Refrigerator Pickles

Ingredients:
1 cup distilled white sugar
1 tablespoon salt
2 cups white sugar
6 cups sliced cucumbers
1 cup sliced onions
1 cup sliced green bell peppers

Preparation:
1. In a medium saucepan over medium heat, bring vinegar, salt and sugar. Boil until the sugar has
dissolved for about 10 minutes.
2. Place the cucumbers, onions and green bell peppers in a large bowl. Pour the vinegar mixture
over the vegetables. Transfer to sterilized containers and stove in the refrigerator.
 Atcharang papaya

Ingredients:
1 kilo green or unripe papaya, grated
1 tbs, salt
1 pc carrot, cut into flowerettes
1tbs. ginger cut into strips
10 pcs onion Tagalog, whole
1 pc green bell pepper trips
2 tbsp. raisins
½ cup pineapple tidbits

Pickling solution:
Sugar
Vinegar
Salt
Water

Preparation:
1. Sprinkle salt over grated papaya
2. Let it stand for 2-3 hours then squeeze thoroughly in katcha cloth or cheesecloth.
3. Mix with raisins and pineapple tidbits. Set aside
4. Boil sugar, vinegar, salt and water without stirring.
5. Pour over vegetables. Transfer to a sterilized bottle.
 Meat balls
Ingredients:
3 T salt
4 ¾ T black pepper
¼ water
1 T Cornstarch
1 T flour
¼ c potato
¼ c carrots
½ bell pepper
Onion 50 ½ c
Meat 600 g lean 400 g fat
Preparation:
1. Chill the meat and grind
2. Prepare and weigh all the ingredients needed
3. Grind the onion, potato, carrots and bell pepper
4. Mix thoroughly all the ingredients together with the ground meat.
5. Form the mixture into balls, deep fry or pack and freeze for future use.

Siomai

Ingredients:
3 T salt
4 ¾ T sugar
4 ½ T black pepper
¼ c water
1 T Cornstarch
¼ c carrots
½ cup onion
½ cup shrimp, chopped
Meat 600 g lean 400 g fat
Molo wrapper
Procedure:
1. Chill the meat and grind.
2. Prepare and weigh all the ingredients needed.
3. Grind the onion, potato, carrots, and bell pepper.
4. Mix thoroughly all the ingredients together with the ground meat
5. Wrap one spoonful of the mixture in a molo wrapper.
6. Cook by steam or deep fry and serve or pack and freeze for future use.
 Chicken ham
Ingredients:
1 ½ salt
7 ½ T salt
5 T Prague powder
8 ½ c water
1 whole chicken
Preparation:
1. Wash the chicken and remove the remaining internal organs like lungs kidney. Also remove the
neck and feet.
2. Pre- measure the amount of water needed that can be submerge the chicken.
3. Based on the pre measured water, weigh the ingredients needed per 100 ml water using the
proportion given.
4. Prepare the pickle solution by dissolving the ingredients in the water.
5. Submerge the chicken in the pickle solution and cure for 24 hours at 36-40 F.
6. Wash the chicken and drip for 30 minutes.
7. Smoke for 8- 10 hours or until golden brown color is obtained.
8. Cook in boiling solution containing 1-part pineapple juice, 2 parts water, ½ part brown sugar, 2-3
pieces laurel leaves and 1-2 bulbs onion.
9. Thicken the solution and use as its sauces.
10. Serve or pack and freeze for future use.

Some Pointers in Food Preservation

Home food preservation is completely safe if you follow these guidelines.
Before you prepare to preserve any food, three are some basic rules you need to follow.

1. Only buy food you will preserve from reputable sources if you aren’t growing your own.
2. Don’t attempt to preserve food that is close to spoiling or shows signs molding or
spoilage.
3. Always clean and sanitize your utensils and preservation tools.
4. Only use recipe that have tested and proven- do test runs before preserving a large
batch with an untested recipe.
5. Try to limit the additives, like sugar and salt to canned goods.
6. Check your equipment before starting and make sure it is in good working order,
pressure canners should have seals in good condition.
7. Don’t use jars with tiny cracks.
8. Avoid using bands that have rust.
9. Always use new lids for canning food.
10. Do not process when you have colds, and when your hands have wounds or cuts.
11. Long finger nails should be cut and rings must be removed before working.
12. Wear mask, hair net and avoid talking while on work.
 13. Work only in a clean processing area and always use clean containers.
14. Do not use aluminum containers for these react with nitrate/nitrite.
15. Use a weighing scale to avoid estimating the amount of ingredients to be used.
16. Chill the meat and trim properly before getting the final weight.
17. Cook the meat after curing or pack and store in freezer for future use.
18. Do not process more than a kilo of meat if refrigerator in not available.
19. Label the processed products properly.

Computation of production cost and selling price

Costing is the process of listing down the expenses incurred in processing the products. Among
the costs considered as ingredients, packaging materials, labor, transportation and selling
expenses.
Procedure for determining the selling price of processed foods:
1. List down all the food ingredients purchase.
2. Make a list of operating expenses
a. Labor
b. Gas/fuel/electricity
c. Transportation
d. Miscellaneous
3. List down all the expenses for ingredients and the operating expenses.
4. Determine the number of serving of the product
5. Divide the total cost by the number of serving to get the cost per serving
6. Decide how much will you add to each unit cost of selling price.
The percentage ranges from 15% to 40% of the food cost.

Packaging and marketing of products

Packaging is a marketing tool used to reflect the brand and to sell the product inside.
This tool uses design elements such as color, font, description and logo to drive
consumers to buy the product. Products are packaged for three reasons.
1. To protect the product from damage
2. To protect the food against contamination
3. To attract the consumer to take a look on the product as it is displayed om store
shelves.
4. Make distribution of the product of the various outlet.
5. Plays an important role for portraying information about the product. Outside
packaging contain directions on how to use a product or the ingredients had been
used.
6. Packaging can also differentiate one brand of product from another brand. Because
the product packaging can contain company names, logos and the color scheme of
the company, it helps consumers to identify the product as it is among the
competitions of products on store shelves.
Quiz.
Identify the following items.
1. ________ this method reduces water activity which prevents bacterial growth.
2. ________it is the process that cooks, flavor, and preserves food it to exposing it to
smoke from burning wood.
3. ________ It is the preservation of food by cooking in a material that solidifies to form a
gel.
4. ________ It is a method of preserving food (usually meat or fish) to prevent spoilage.
Food can be cured by brining (soaking food in a saltwater solution), smoking, or salting
(packing food in salt)
5. ________ It is made from the fermentation of sugar and water solutions and is an
effective natural preservative.
6. ________ it is secondary ingredient that adds the flavor and overcome the saltiness of
the cured product.
7. ________ these ingredients inhibit the growth of Clostridium the causative organism of
botulism.
8. ________ these ingredients have wide application in meat preservation.
9. ________ these are non-meat ingredients which are being used to increase the bulk and
level of protein especially in lower or medium quality sausages.
10. _______ these are used to season meat products.

Quiz.
1. _________ is the process of properly maintaining a home and property and overseeing
unnecessary household activities.
2. _________ is defined as looking at the future to determine where and in what state you
want your family life to be.
3. ________ It involves the assigning of tasks to family members in the form of duties and
responsibilities.
4. A ________ can be ensured if every member in the form of duties and responsibilities.
5. Efficient management of __________ can be done if you systematically plan ahead of
schedule the activities for household tasks that could be weekly or monthly.
6. __________ is the income from all sources like salary of family members, rents and
interest received by banks and savings from using skill of family members.
7. __________ is a wise plan for spending and saving of the future income, an estimate of
an income, an estimate of an income for a length of time together with a plan for
spending it.
8. _________ is the proper liquidation from the income of the family. A family income is
distributed among members of a family.
9. _________ helps you plan and control the income and expenditures that support the
family.
10. _________it is the major characteristics of the budget.
11. _________ is an important part of a successful budget.
12. _________ this category includes the food prepared at home and eaten in place of
work, school etc., and those homecooked food bought outside the home but eaten at
home.
13. _________includes food regularly bought and eaten by the family members outside the
home like snacks, merienda, lunch, etc.
14. _________refers to the total family consumption of fuel, light and water consumed
during the reference period.
15. ________ this includes the value of all non- durable furnishing such as utensils and
accessories (dinnerware, silverware, kitchen utensils etc.,) for family used acquired
within the reference period including those bought/received by the family for use
during special occasions.
16. _________ refers to the tax levied on the income of a working person in pursuit of his
occupation.
17. _________ refers to the tax imposed on real property of the family (e.g. house and lot
for family use) in proportion to its value.
18. _________ includes registration fess for motor vehicles used for private transport of the
family, toll fees, etc.
19. ________ this is a cloth used to cover a table.
20. ________ these are used to cut fray resistant and zigzag edge.
21. ________ it is used to pick out thread, cut seams open, and as it is very sharp. It can be
used to slash machine buttonholes.
22. ________ it is 60-inch-long measuring device used in taking body measurements,
drafting patterns, and measuring fabrics.
23. ________ it is used to measure fabric and to check grain line. It can be used in marking a
long straight line, and in measuring hem lengths.
24. ________ it is useful in constructing perpendicular lines with divisional parts located in
longer and shorter arms.
25. ________ is an instrument with multiple teeth on a wheel attached to a handle.
26. ________it is device made of thin wire which aids in threading machine needles and
hand needles.
27. ________ this is a sharp pointed instrument for punching holes in material. It is used for
forming eyelets in belts and for embroidery work.
28. ________ this is flat needle with blunt end and a large eye, used for threading ribbon or
elastic through a funnel or eyelet casing.
29. ________ this method reduces water activity which prevents bacterial growth.
30. ________ it is a process that cooks, flavors and preserves food exposing it to the smoke
from burning wood.
31. ________ it is preserving food by cooking in a material that solidifies to form a gel.
32. ________ it is a method of preserving food (usually meat and fish) to prevent spoilage.
33. ________ it is made from the fermentation of sugar and water solutions and is an
effective natural preservative.
34. _______ it is the secondary ingredient that has adds the flavor and overcome the
saltiness of the cured product.
35. ________ these ingredients inhibit the growth of clostridium, the causative organism of
botulism.
36. ________ these ingredients have wide application in meat preservation.
37. ________ these are non-meat ingredients which are being used increase the bulk and
level of protein especially in lower or medium quality sausages.
38. ________ these are used to season meat products.
39. ________ it is keeping prepared food stuffs in cold storages.
40. ________ also known as curing removes moisture from foods like meat.
41. ________ this food cooked directly in an open vessel as a means of killing the bacteria
and then packed boiling hot in sterilized glass jars.
42. ________ it is done by packaging product in containers and covering them with syrup or
other liquid.
43. ________ it is the preservation of food in an acid or salt-based solution.
44. ________ It is done with vinegar, salt, and spices.
45. ________these are materials used to prevent growth of bacteria.
46. ________ are chemicals added to food in small amounts, they can be harmful to body.
47. ________ also known as ascorbic acid, which is a powerful antioxidant that prevents
spoilage and rotting.
48. ________ is made from distillation of rosemary leaves and is a powerful preservative.
49. ________ is a marketing tool used to reflect the brand and to sell the product inside.
50. ________ is the process of listing down the expenses occurred in processing the
products.