Professional Documents
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Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
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A. Background Information for Learners
This lesson deals with practice exercises using the knowledge learned from previous
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lessons such as mark-down, mark-up, mark-on, trade discount and profit and loss.
B. Learning Competency with code
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Solving problems involving buying and selling products (ABM_BM11BS-lj-9)
C. Directions/ Instructions
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After going through with this unit, you are expected to:
D. Exercises / Activities
DAY 1
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D.1 INTRODUCTION
After going through with this unit, you are expected to:
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
Directions: Give the formula needed to compute the following buying and selling
items.
1. Mark-Down = _____________________
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2. Mark-Down Rate based on Selling Price =________________________
3. Mark-Down Rate based on Cost = __________________________
4. Mark-Up = ________________________
5. Mark-Up Rate based on Selling Price = _______________________
6. Mark-Up Rate based on Cost = ______________________________
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7. Trade Discount = ______________________________
8. Profit / Loss = _______________________________
9. Net Price =__________________________________
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10. Discount Rate =_______________________________
b) trade discount
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
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Problem 3. The list price of a television set is P35,000.00 subject to 9% trade
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
b. What’s In
Activity 3: “I CAN DO MORE!”
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a) The amount payable on April 10 of the same year
b) The amount of cash discount if payment is made on April 10
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Problem 5.A brand new adding machine was marked at P25,500.00 subject to
15% trade discount. If Mercado’s Enterprises purchased the machine on April 29
with the following terms: 5/30, 3/45, n/60. Compute the following:
a) Net price
b) Amount of trade discount
c) Amount payable on May 12 of the same year
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
DAY 2
MY SCORE:
D.3 ENGAGEMENT
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Activity 4: “I CAN SOLVE THIS!”
a. What is more?
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Directions: Analyze and solve the problem.
Problem 6. An expensive wrist watch worth P5,800.00. The retailer plans to sell it at
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P6,500.00. If the mark-up is based on cost, compute the:
a) Mark-up
b) Rate of mark-up
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Problem 7. A suit that was originally priced at P1,850.00 was reduced to P1,500.00.
Compute for:
a) Mark-down
b) Rate of Mark-Down based on selling price
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Problem 8. Manang Crising observes that market goers prefer to buy fish from her
because there is an undersupply of meat in the market this season. She then decides
to increase the price of galunggong by P10 per kilo. If the cost of galunggong is P90
per kilo with a 35% mark-up,
a) what is its new selling price with the additional increase of P10?
b) By how much is the rate of mark-up based on cost increased by adding
P10 to the regular selling price of the galunggong?
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
Problem 9. Appliance Store realizes 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,
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E. If the TV set is sold at P7,500, how much profit or loss is incurred by
Appliance Store?
D.4 ASSIMILATION
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a. What I have Learned?
MY SCORE:
Activity 4: “For Real”
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Directions: Answer the following question.
1. How can knowledge on buying and selling can help you in your daily life?
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______________________________________________________________________
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E. Rubrics
CRITERIA 3 2 1
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
WRITING SKILLS Clear writing, complete Clear writing, complete Unclear writing, incomplete
sentence, no errors in sentence, with minimal sentence, ample errors in
grammar and spelling errors in grammar and grammar and spelling
spelling
F. Reflection
Learners will write on their notebooks or journals their insights about the lesson.
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I understand that
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I realized that
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G. References
Books
Dagal, Keneth Adrian, Martin-Lundag, Leah, Lopez, Bryan Roy, Business Math
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Textbook, 2016.
Dagal, Keneth Adrian, Martin-Lundag, Leah, Lopez, Bryan Roy, Business Math
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Abao, Zenon R., Guhao,Jr. Eugenio S, Marribay, Jose B. Business Mathematics, 2008
Others
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Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS
H. Answer Key
Activity 1.
1. MD = Selling Price (SP) – Sale Price (SP)
2. MD%SP = (Mark Down / Sale Price) * 100
3. MD%C = (Mark Down / Cost) * 100
4. MU = Selling Price (SP) – Cost (C)
5. MU%SP = (Mark Up / Sale Price) * 100
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6. MU%C = (Mark Up / Cost) * 100
7. TD = Selling Price * Trade Discount Rate
8. Profit/Loss = Revenue – Total Cost
9. Net Price = Original Selling Price – Discount
10. Discount Rate = Discount / Selling Price * 100
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Activity 2
Problem 1
Problem 2
a) P9,016
a) 23.5%
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b) P19,346.85 c) P5,943.15
Problem 3 a) 6% b) P14.46% c) P5,061
Activity 3
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Problem 4 a) P17,950 b) P0
Problem 5 a) P21,675 b) P3,825 c) P20,591.25
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d) P650.25
Activity 4
Problem 6 a) P700 b) 12.07%
Problem 7 a) P350 b) 18.92%
Problem 8 a) P131.50 b) 46.11%
Problem 9 a) P8,625 b) P5,175 c) 66.67%
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d) P6,572.25 e) 927.75
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