SHS

Key to Correction
Pre-Test
a. MU = E + P
= 0.30 x 10 + 0.20 x 10
=3+2
= P5.00
The mark-up price for each hair accessory is P5.00.
b. S = C + MU
= 10 + P5.00
= P15.00
Aling Maria should sell each hair accessory at P15.00.
Practice Task 1
100% - 20% = 80% (Cost of polo is 80% of the selling price.)
C = 0.80S
150 = 0.80S
S = 150/.80
= P187.50
Mr. Moreno sells the polo at P187.50.
MU = S C
MU = 187.50 150
MU = P37.50
The mark-up on the polo is P37.50

Practice Task 2
a. 100% - 55% = 45% (the sale price is 45% of the selling price.)
SP = 0.45 x S
= 0.45 x 5,000
= P2,250
The sale price of the Nike sneaker is P2,250

b. CTOTAL = C + E
= 3,540 + 0.12 x 5,000
= P4,140

P = SP CTOTAL
= 2,250 4,140
= P1,890 (loss)
The loss made on the sale was P1,890.

C. Markdown rate = 1,890/ 2,250

= 84%
 Post- Test

1. Naga Supermart paid P12,000 for a set of dishes. Expenses are 10%
of the selling price while the required profit is 15% of the selling price.
During an inventory sale, the set of dishes was marked down by 30%.
a. What was the regular selling price?
b. What was the sale price?
c. What was the profit or loss?

VIII. Assignment
1. Appliance Store brings a mark-up of P3,450 in
selling TV sets. If its items are sold at a mark-up
of 40% of the selling price,
a. What is the regular selling price of the TV
set?
b. What was the cost of the TV set?
c. What is the rate of mark-up based on cost
for the TV set?
d. If overhead expenses are at 27% of the cost,
what is the break-even price of the TV set?
e. If the TV set is sold at P7,500, how much
profit or loss is incurred by the Appliance
Store?
VI.Practice Exercises

Practice Task 1: I. Introduction

This is an application of your previous lessons designed to

A polo costs Mr.Moreno P150 and he decides to mark it up by enhance your analytical as well as problem solving skills. In this
20% of the selling price. Find the selling price and mark-up for module, you will be analyzing and solving various problems
the said polo. involving the buying and selling of products.

Practice Task 2:

During a Grand Sale, a Nike sneakers regularly priced at

P5,000 was sold at 55% discount. The cost of the Nike
sneaker is P3, 540 and expenses are 12%of the regular selling
price.
a. How much is the selling price of Nike sneaker?
b. What was the amount of the mark-down?
c. What was the rate of mark-down?

Practice Task 3:

Hanz was able to buy a piece of G-watch regularly priced at

P5,600 for onlyP2,500.
a. What was the amount of the markdown?
b. What was the rate of the mark-down?

II. Objective:
At the end of this module, you should be able to
solve problems involving buying and selling of products.
III. Vocabulary
Cost Price the price that a company or store has to pay for the
Learning Situation 2:
goods it is going to sell. It is also the price that has to
be spent to produce goods or services before any profit is Find the cost and mark-up of one ream of white long bond paper
added. It is computed on a per unit basis. being sold forP125 with a 20% mark-up based on selling price.
Selling Price the price at which the commodity is sold per unit.
Profit money earned after the cost price and the operating costs are Solution:
accounted for after the sale of a commodity.
Mark-Up the difference between the selling price and the cost. Price
sometimes referred to as MARGIN or GROSS PROFIT.
Mark-Down the difference between the regular selling price and the
sale price.

IV. Pre-Test:

Test your understanding! example.

Learning Situation 3:
1. Aling Maria would like to sell hair accessories she purchased from
the factory for P10.00 each. If the operating cost is set at 30% of the
Mang Gorio, a meat vendor in Barangay San Isidro supplies meat not
cost and she would like to have a 20% profit on the cost of each
item. only in his barangay but also in neighboring barangays. He decides to
increase the price of meat by P5 per kilo. If the cost of pork is P180 per kilo
a. Determine the mark-up price for each hair accessory.
b. Help Aling Maria determine the selling price for each hair with a 25% mark-up, what is its new selling price with the additional increase
of P5? By how much is the rate of mark-up based on cost increased by adding
accessory.
P5 to the regular selling price of the pork?

Solution:
V. Learning Activities:
MU = 0.25 x 180
Lesson 1
= P45.00
Selling price before the increase:
S = C + MU
= 180 + 45.00
Learning Situation 1: = P225.00
Selling price after increase:
-up based PS = P225.00 + P5.00
on cost is 25%. Find the selling price and the mark-up. = P230.00
Combined Rate of Mark-up and Mark-on
Solution: = 45 + 5 = 0.2777 = 27.78%
MU = 0.25 x 35 180
= P8.75 27.78% - 25% = 2.78%
S = 35 + 8.75
= P43.75 The mark-up is increased by 2.78% by the additional mark-on of
-up of P5.00 by Mang Gorio.
P8.75.