Republic of the Philippines

Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

DETAILED LESSON PLAN IN TECHNOLOGY AND LIVELIHOOD EDUCATION FOR THE SCHOOL YEAR 2021 – 2022

FOOD/FISH PROCESSING 9
CONTENT STANDARD
The learner demonstrates understanding of basic computation of production costs and simple record keeping.

The learner computes for production costs and performs simple record keeping.
LEARNING COMPETENCY
Compute the costs of production (TLE-AFFP9-12MC-0e-4) Objective 2
I used Benjamin Bloom’s taxonomy of the cognitive domain in writing learning
Specific Objectives: objectives.
Bloom’s taxonomy is a hierarchy with six levels that are used to categorize
At the end of 60 minutes, the students will be able to: educational goals. Each level has different groups of verbs that are associated with
a. follow the standard procedures in computing for production costs the level of knowledge or skill students should have acquired.
b. validate the computed costs of production according to enterprise production requirements Well-crafted objectives are concrete, specific, measurable/observable, achievable,
and relevant. Instead of thinking about what the course will do, I think what students
should be able to do, having taken the course.

MATERIALS:
Activity sheets, tic tac toe board, manila paper, marking pen, chalk and blackboard, LCD projector and laptop,
PowerPoint presentation

A. Preparatory Activities

PARTS OF
ACTIVITIES ANNOTATIONS
THE LESSON
(To achieve the learning competencies in the CG and MELC) (To achieve the objectives in the RPMS-CO)
PLAN
1. Drill Objective 5
Before the class starts, the teacher will greet the students and remind them of the Before the class starts, I will remind my students to follow the minimum health protocols
classroom standards and minimum health protocols that must be observed to avoid COVID- such as social distancing and wearing of facemasks.
19 and check the attendance.
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

I will also remind my students not to laugh at their classmates when their answer is
wrong. Instead, they should respect and help them.

TIC TAC TOE
The teacher will conduct drill on basic operations particularly addition, subtraction,
multiplication and division. So do with conversion of units in mass/weight by means of a
game. The teacher will call the students one by one according to their sitting arrangement to
play the tic tac toe floorboard game. The student will step on each box while saying the
words “tic tac toe”, they will stop on the last box and read and answer the question inside
the envelop. They can also use chalk and blackboard to solve or compute whatever
mathematical question they will solve. This is to ensure that everyone has a chance to
participate in the activity.
Objective 1
I integrated the students’ lesson in grade 7 which performs fundamental operations on
integers (M7NS-Ic-d-1). The integration is meaningful because the new lesson is all
about computing costs of production which involves addition, subtraction, multiplication
and division. The basic knowledge of students in fundamental operations is important
in attaining the new lesson.
Objective 6
I also ensure that there is fairness among my students by giving everyone the chance
to participate in the class activity by means of calling them one by one.

2. Review
The teacher will conduct review of their previous lesson about calculating production
inputs and outputs using worksheets. The worksheets will be distributed to the students and
after the given time for them to answer (3 minutes), it will be checked to assess if the class
had already learned the previous lesson, or the teacher should reteach the lesson. Objective 1
I integrated the students’ lesson on basic operations on integers when they were in
WORKSHEET grade 6. My integration is meaningful because students will recall their lesson on basic
operations on integers. As a result, it would be easy for them to master the new
Directions: Compute the production input, actual rejects/wastage and percentage lesson. (The learner performs the basic operations on integers (M6NSIIi-156)).
yield of the Fermented fish with the production output of 4700 g and with the
following raw materials/ingredients:
Fish or alamang 4 kilos
Salt 1 kilo

Show the solution here:

 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

Ask:
Did you find the activity easy or difficult? Why?

What have you realized after knowing the results of your activity?
What moral lesson have you learned from the activity?
The teacher will ask “Have you ever tried to prepare a recipe and compute the cost of it?
She will ask the different ingredients used in the recipe and how many pieces or servings
was made. She will also discuss that measurement or weight of ingredients is important in
3. Motivation
making a certain recipe to achieve a good quality outcome or product.
Objective 8
I will ask these questions to make my students reflect on their performance or skills in
calculating production input and output. In this way, they will become responsible of
their own learning.
Objective 1
This is a meaningful integration within because this question is leading to the story
problem that will be used in the presentation of the lesson. The student’s knowledge
about preparation of food especially correct measurement of the ingredients in their
TLE exploratory courses in Grade 7 and 8 will make them appreciate and value the
importance of it.

B. Developmental Activity

1. Presentation The teacher will present the lesson using story problem. Then, ask questions about
significant details on the story problem like:
1. Who is planning to prepare daing na bangus?
2. What are the ingredients needed in preparing daing na bangus?
3. Can Rachelle sell her daing na bangus? If so, how much will be the selling price? Objective 1
I used here the lesson of the students in Grade 4 about noting significant details. I believe
Here is the story problem: that this is significant integration across learning area because students could easily
Rachelle went to the store/market to buy ingredients for her recipe, daing na bangus. understand the problem and come up with the correct answer when they understand the
The ingredients that she bought are the following: story problem.

- 2 tsp pepper corns Php 2.00

- 250 ml vinegar Php 8.00
- salt Php 2.00
- 1 head garlic Php 6.00
- ½ bottle cooking oil Php 20.00
- 2 medium sized (500 g) milkfish Php 120.00
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

How much is the cost of ingredients in preparing daing na bangus? If Rachelle wants to
sell the daing na bangus, what will be the selling price?

The teacher will ask, “What is asked in the problem?” So, what should you do to get the
correct answer?

The teacher will say, “Maybe, you have already the idea on what to do.”

Today, we are going to compute the costs of production and we are going to focus on
the following specific objectives:
a. follow the standard procedures in computing for production costs
b. validate the computed costs of production according to enterprise production
requirements
The teacher will pair the students. The pair will be the students sitting beside them to Objective 7
2. Discussion ensure physical distancing. They will be instructed to share their answer on the problem I paired my students so that they can collaborate with each other. This way, they will
presented earlier. They will compare their answer and discuss how they come up with the become responsible of their own learning.
answer if they have different answer.
To ensure interdependence and shared accountability, I will instruct my students to assign
After the presentation of outputs, the teacher will discuss on how to compute costs of someone who will present their shared output.
production through a PowerPoint presentation.
Objective 5
She will say that there are steps that must be followed in recording and documenting Before the students pair themselves, I will ask them about the standards in group activity
production inputs and in computing the production costs. or what should be observed in conducting group activity. I will remind them not to move
closer with their pair to avoid close contact.
STEPS IN RECORDING AND DOCUMENTING PRODUCTION INPUTS AND
COMPUTING COSTS OF PRODUCTION
1. Weigh all materials and ingredients needed.
2. Make a necessary listing of all the materials used. It is important to note how much
or how many.
3. Determine the price of each item.
4. Add the total cost of raw materials/ingredients, packaging materials and overhead
expenditures.
5. Determine the mark up price of the product by multiplying the desired percentage
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

to the overall or grand total of the cost of production. Objective 1

6. Add the computed mark up price to the overall or grand total cost of production The integration is meaningful because the knowledge of the students about
7. Divide the computed total cost of production with the number of finished products computation of capital, cost and income in their Grade 5 lesson in EPP (Natutuos ang
to determine the selling price. puhunan, gastos at kita. EPP5AG-0j-48) will help them master the steps in computing
8. Follow the correct format in documenting and recording of the production cost. costs of production.

Also, the students will become more knowledgeable in preparing financial records due
to their lesson in TLE 7 where they are taught on how to compute production cost using
established computation procedures. (TLE_AFAACP9-12PRK-Ig-j-15)

Included in the steps are performing addition, subtraction, multiplication and division.
These were their lesson in their elementary years. Their knowledge of the basic operations
would help them solve the given problem.

3. Guided The teacher will give exercise on the computation of the costs of production written on Objective 5
Practice activity sheets. This is a guided practice. The teacher will call specific student to write their The teacher will remind the students to work on their own and not to create anything that
answer on the blackboard afterwards. would harm themselves and their classmates as well.

ACTIVITY SHEET If they have something to ask, they will just raise their hands so that I can attend to their
needs.
Directions: Compute for the total cost of production, mark up price and selling price.
Again, I will remind the student not to bully their classmates when their answer is wrong
Sample of Production Cost and follow the social distancing.

Product: Banana Chips Objective 7

I – Raw Materials and Ingredients Here, I ensure that students are involved in the assessment of learning by asking them if
the answer is correct. This is also a form of collaboration among the class.
Items Quantity wt/ml/g Cost
Unriped saba 5 kg 5000 g Php 250.00
Brown sugar ½ kg 500 g Php 32.00
Oil 3 bottles 1400 ml Php 120.00

II – Packaging Materials
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

1. Stand up plastic w/ zip 25 pcs x Php2.20 =Php 55.00

2. Label 25 pcs x Php 1.00 = Php 25.00

III. Overhead expenditures

1. Fuel Php 10.00
2. Transportation Php 20.00
3. water Php 10.00

OVERALL TOTAL Php __________ (517.00)

IV. Number of finished products - 25 packs

V. Net Weight - 250 gms

VI. Mark up price (15 % of Grand Total) - Php ________ (77.55)

VII. Selling Price - Php ________

(23.78/24.00)

To ensure collaboration in the class, the teacher will ask the class if the answer written
on the board is correct. If it is incorrect, she will ask someone to discuss why the answer is
incorrect.

The teacher will ask “How do we compute for the production cost?” and “Why is it
important to record and document production input and production cost?” Objective 6
I will ask the majority of my students to share their learning to ensure fairness and
4. Generalization
The teacher will use “question and answer” strategy. She will ensure that majority of the encourage students to participate.
students will be asked and share what they have learned.

5. Application GROUP ACTIVITY

The teacher will group the students into two. They will count off 1 to 2 to determine which
group they will belong. They will select a leader and a presenter for the presentation of
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

output. The teacher will provide the problem written in the activity sheet. Each group will be
given manila paper and marking pen to write their output. They will be given 10 minutes to
do the activity and 3 minutes for the presentation of their outputs. The students will stop
doing their activity once they hear the signal from the clock displayed on the PowerPoint
presentation. The output will be assessed by the following rubrics:

RUBRICS FOR ASSESSMENT

SUCCESSFUL PROGRESSING LIMITED

INDICATORS
(6) (4) (2)
Representation Representation Representation is
shows complete shows partial incomplete or does
Representation understanding of all understanding of all not show the
the important datas the important datas important datas to
to be presented. to be presented. be presented.
Strategies are
Strategies are Strategies are not
Strategies partially correct for
correct for the task. correct for the task.
the task.
Some of the
The computations The computations
computations are
Computation & are correct and lead are incorrect or
correct and does
Solution to the correct does not relate to
not lead to the
answer. the task.
correct answer.
The steps are The steps are The steps are not
Communication
explained very well. partially explained. explained clearly.

Before the students work with their group, they will be reminded of the group activity
standards and health protocols to be observed while doing the activity.
The teacher will give each group placards with words “ We are doing well” and “We need
help” to determine the group’s progress. Once the teacher will ask the group about the
Objective 5
The teacher will remind the students to work on their own and not to create anything that
would harm themselves and their classmates as well.
If they have something to ask, they will just raise their placards so that I can attend to their
needs.
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

status of their work, they will raise the placard “we are doing well” if the group is doing
great/good and they will raise the placard “ we need help” if they need an assistance from
the teacher.

GROUP ACTIVITY STANDARDS:

1. Work with the group cooperatively.
2. Observe minimum health protocols (wear facemask, physical distancing and
wash/sanitize hands always).
3. Listen and understand the direction of your leader.
4. Perform your group activity orderly.
5. Be ready to present your collaborative output.

ACTIVITY SHEET

Directions: Prepare a Production Cost of Mango Jam from the Given Format found in your
module.

Given Data:

3 kg ripe mango Php 240.00

¼ kg brown sugar Php 15.00
10 pcs Calamansi Php 20.00
Fuel/LPG gas Php 20.00
Transportation Php 20.00
5 pcs Glass jars Php 50.00
5 pcs label Php 5.00

Finished product 5 jars

Net weight 200 g

6. Evaluation MULTIPLE CHOICE: Objective 2

Directions: In a ¼ sheet of paper, write the letter of the correct answer. In crafting the assessment, I used the key principles of Assessment identified by The
National Framework for the Recognition of Training and one of which is the validity of the
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

1. The fuel for cooking, transportation cost and water consumption is called assessment. An assessment is seen as valid when it assesses what it claims to assess. It
a. packaging materials is achieved when the assessment used is:
b. overhead expenditures  related to the learning outcome or competency
c. raw materials  demonstrates that the performance criteria have been met
d. ingredients  is sufficient to cover the requirements of the competency.
Thus, I only crafted an assessment which was I taught to the students.
2. The overall total of the preparation of fish patties is Php 275.00 and the number of
finished product is 55 pieces. What will be the selling price of each piece if the mark up
price is Php 68.75?
a. Php 6.00 c. Php 6.50
b. Php 6.25 d. php 6.75

3. What will be the mark up price if the total cost of production is Php 365.00 and will be
raised to 15%?
a. Php 54.75 c. Php 56.00
b. Php 55.75 d. Php 56.25

4. How will you compute for the total cost of production of a certain product?
a. Add the cost of raw materials and ingredients.
b. Add the cost of raw materials/ingredients and subtract the cost of packaging materials.
c. Add the cost of raw materials/ingredients, packaging materials and overhead
expenditures.
d. Add all the cost of raw materials/ingredients, packaging materials and overhead
expenditures then multiply with 20% mark up price.

5. The following are the importance of recording and documenting production inputs and
costs except:
a. gives a reference data on materials used together with their correct measurements
b. determines the economic viability of the product
c. records greatly help in making right decisions
d. to produce quality products
Objective 8
The activity that I provided here will ensure that my students will work productively and
assume responsibility of their own learning. After the activity, I will collect all the answers,
record on the blackboard the number of students who got 5, 4, 3, etc. If there are students
whose scores is 3 and below, I will ask them why their score is low.
 Republic of the Philippines
Department of Education
MIMAROPA REGION
Division of Romblon
EDUARDO M. MORENO NATIONAL HIGH SCHOOL
Binonga-an, San Agustin, Romblon

KEY TO CORRECTIONS
1. B
2. B
3. A
4. C
5. D
The teacher will reinforce their knowledge on computing cost of production by giving Objective 5
tasks related to the lesson. Before the class ends, I will remind the students to follow the minimum health protocols
especially in riding public vehicles.
Directions:
7. Assignment
Interview one of the “merienda” seller at your community/barangay. Ask and record the
production input, production cost and selling price of their “merienda” product. Determine
the mark up price and mark up percentage of their product. Follow the correct format in
recording and documenting production cost.

Prepared by:

FLORDELONA M. CAYA
Teacher II

Submitted to:

ROGELIO B. CANDIDO JR.

Education Program Supervisor
Officer-In-Charge