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D. Learning Objectives solves percent problems such as solves percent problems such as solves percent problems such as solves percent problems such as solves percent problems such as
percent of increase/decrease percent of increase/decrease percent of increase/decrease percent of increase/decrease percent of increase/decrease
(discounts, original price, rate of (discounts, original price, rate of (discounts, original price, rate of (discounts, original price, rate of (discounts, original price, rate of
discount, sale price, marked-up discount, sale price, marked-up discount, sale price, marked-up discount, sale price, marked-up discount, sale price, marked-up
price), commission, sales tax, price), commission, sales tax, price), commission, sales tax, price), commission, sales tax, price), commission, sales tax,
and simple interest. and simple interest. and simple interest. and simple interest. and simple interest.
II. CONTENT Solving Percent Problems Solving Percent Problems Solving Percent Problems Solving Percent Problems Weekly Test
( Subject Matter)
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional Materials SLM/ADM SLM/ADM SLM/ADM SLM/ADM
from Learning Resource
LR portal
B. Other Learning Laptop, Audio-visual, Laptop, Audio-visual, Laptop, Audio-visual, Laptop, Audio-visual, Copy of the Weekly Test
Resources Presentation Presentation Presentation Presentation
IV. PROCEDURE
A. Drill/Reviewing previous Market Day! Review the previous lesson. Review the previous lesson.
Lesson or presenting Review the previous lesson. Relate the lesson to the new Relate the lesson to the new
new lesson Relate the lesson to the new lesson. lesson.
lesson.
1) A red dress priced at Php 1) A doll was sold for Php 2,460 1) Mrs. Irene Lazo, owner of
550.00 is marked 15% off. How with a 18% discount. What was clothing store pays Php 200.00
much will be the the original for P.E. set uni forms to its
discount. price of the doll? supplier. The store’s percent of
2) Mr. Edwin Lazo paid Php 2) How much money did Mr. markup is 75%. Find its selling
Let’s start with this word 13,599.15 for a television set that Deo Lagario deposit to his bank price.
problem. originally costs account if at the 2) Mr. Sonny Lazo is a real
₱15,999.00. What is the rate of end of a year, it earned an estate agent. He sold a lot for
If you plan to buy shoes with the discount? interest of Php 413.00 at 3.5 Php 1,580,000. If his
price of Php 600 with the 3) A wristwatch that regularly interest rate? agency pays him a 15%
discount of 50%. How much will sells at Php 1580.00 is on sale at 3) Mrs. Melanie Lazo pays Php commission, how much will he
be the cost of the shoes? 30% off. What is 15.75 for each hair clip to its receive?
the sale price? supplier. She decid ed to adds 3) Mrs. Conchita borrowed Php
How do you know? 4) The sales tax on a Php 25,400 markup of Php 3.15. What is the 20,000.00 at 3.5 interest for 1
sala set is Php 3,048. What is the mark year. What was
rate of sales the total amount he paid at the
tax? end of the 1-year term?
C. Presenting examples/ How do you solve the problem How do you solve the problem How do you solve the problem A boat is marked up 35% off the
instances of the new above? What do you think will above? What do you think will above? What do you think will original price the price was
lesson be our lesson for today? be our lesson for today? be our lesson for today? Php10000. What is the sale price
of the boat before sales tax?
D. Discussing new concepts The following terms are used in Solving for Original Price. Solving for Markup Price When someone sell your
and practicing new dealing discount problems. Read A wristwatch was sold for Php To have the profit, the business product, you need to him give
skills.#1 and 2500.00 with a 20% discount. woman adds a markup price of some amount of
analyze these terms. These will What was Php 4.00 money for his effort or certain
help you as you go along in this the original price of the on all the plastic products that percentage for the sales. The
lesson. wristwatch? bought in divisoria. What is the percent or amount
Discount (D) is a decrease in Solution: DR=20%, SP=2,500, markup rate of that he/she will receive is called
the price of an item. It refers to OP =? the plastic bottle if the cost is commission.
the ₱50.00? What will be the The commission and sale
amount to be deducted from the markup or selling proceeds both represent
original price. price? percentage, total sales
Original Price (OP) is the represents the base and the
regular price charged of the item. commission rate represents the
Discount Rate (DR) is the rate. Study the
percent taken off from the following terms below. This will
original price. help you to understand this
Sale Price (SP) is the net price lesson.
or discounted price. It is the Commission (C )is an amount of
price of the money a person receives for
item after the discount has been selling something.
deducted. Total Sales (TS) is the total
amount of sales made by the
salesperson.
Commission Rate (CR) is the
percent taken off from the selling
price.
Sale Proceeds (SP) is the amount
that remains after the deduction
of the
commission.
Example 4: Solving for
Commission
Mr. Lazo, a car agent receives an
8% commission on the car he
sells.
What is his commission if he
sold a car at Php 1,550,000.00?
How much will be the sale
proceeds?
E. Discussing new concepts Discount and Sale Price both Using the other formula for sale Solution: M = Php 4.50, C = Php Solution:
and practicing new skills represent percentage, original price, you have: 50.00, MR =? SP = ? TS = Php 1,550,000.00, CR=
#2. price represents the Sale Price (SP) = Original Price Using the other formula for 8%, C = ? SP = ?
base and discount rate represents (OP) x (100% - DR) or SP = OP Markup price, you have: Using the commission formula,
the rate. x (100– DR) Markup Rate (MR) = Markup you have:
SP = OP x (100% - 20%) (M) ÷ Cost (C ) x 100% or MR = C = TS x CR
Solving for Discount and Sales 2500 = OP x 80% substitute the (M ÷ C) x 100% = Php1,550,000 x 8% Substitute
Price given Substitute the given. the given
A dress was sold for ₱500.00 at 2500 = OP x 0.80 change 80% to M x 100% = Php 1,550,000 x 0.08 Change
a 16% discount. How much is decimal C 5% to decimal.
the exchange and divide both sides MR = C = Php 124,000.00
discount or how much can be by 0.80. = Answer: Mr. Lazo’s
save? How much is the selling OP = Php 3,125.00 4.50 commission is Php 124,000.00
price? = 50 x 100 Using the sale proceeds formula,
Solution: DR=16%, OP= 2500 = 0.09 x 100 you have;
₱500.00, D = ?, SP=? 0.80 MR = 9 % SP = TS - C
Using the discount formula, you OP x 0.80 Divide. Then multiply by 100. = Php1,550,000.00 - Php
have: 0.80 Answer: The markup rate of the 124,000.00
Discount (D) = Discount Rate Answer: The original price of the plastic bottle is 9%. SP =Php1,426,000.00
(DR) x Original Price (OP) or wristwatch is Php 3,125.00. Using the other formula for Sale Answer: The Sales proceeds is
D= DR x OP In some instances, the seller add price, you have: Php 1,426,000.00
D = ₱ 500.00 x 16% a particular amount on the items Sale Price (SP) = Cost (C ) +
= ₱ 500.00 x 0.16 or goods to be sell for the profit. Markup (M) or SP = C + M
= ₱ 80.00 From the original price, the SP = C + M SIMPLE INTEREST
Using the Sale Price formula, amount added is the markup = Php 50.00 + Php 4.50 Do you wonder why your mother
you have price and the new amount is = Php 54.50 or father save money in the
Sale Price (SP) = Original Price called the selling price. When someone sell your bank?
(OP) - Discount (D) or SP = OP Markup and selling price product, you need to him give When your mother or father
-D represent both the percentage, some amount of deposit their money in a savings
SP = ₱ 500.00 - ₱80.00 cost represent the base, and the money for his effort or certain bank, the bank
= ₱ 420.00 markup rate represent the rate. percentage for the sales. The will pay them a small amount for
Answer: The discount is ₱ 80.00 Here are the following terms that percent or amount using their money. This amount
and the sale price is ₱ 420.00. can help you to understand this that he/she will receive is called is called
particular topic. commission. interest.
Markup (M) is the increase in The commission and sale Interest (I) is an amount of
the price of an item. proceeds both represent money earned for using
Markup Rate (MR) is the percent percentage, total sales another’s money
to be added to the cost of item. represents the base and the over a period of time.
Cost (C ) is the original amount commission rate represents the Principal (P) is the amount of
of the item. rate. Study the money deposited, invested or
following terms below. This will borrowed.
help you to understand this Rate of Interest (R) is the percent
lesson. added to the principal, amount
Commission (C )is an amount of borrowed or invested.
money a person receives for Time (T) is the length of time
selling something. which money has been deposited
Total Sales (TS) is the total or
amount of sales made by the borrowed. It always computed in
salesperson. terms of year.
Commission Rate (CR) is the Amount Due (AD) is the total
percent taken off from the selling amount to be paid or received
price. after a
Sale Proceeds (SP) is the amount certain period of time that the
that remains after the deduction principal has been borrowed or
of the deposited.
commission. Example 5: Solving for Simple
Interest
Mr. Lazo opens a savings
account in Commercial Bank
where the money
earns 1.8 interest per year. If he
has Php 9,500.00 in his savings
account, how
much interest will his money
earn in 1 year?
Solution:
I = ?, P = ₱9,500, R = 1.5%, T =
1 year
Using the interest formula, you
have;
I=PxRxT
= Php 9,500 x 1.5% x 1
= Php 9,500 x 0.015 x 1
= Php 142.50
Example 6: Solving for Principal
Deo Lagario borrowed money
from the lending company at 6%
interest. If
he paid an interest of Php 450.00
after 19 months, how much
money did he
borrow?
Solution:
P = ?, I = Php 510.00, R = 6 %,
T = 19 months = 1.7
Using the interest formula, you
have;
F. Developing Mastery Let’s Try Performance Task Performance Task Performance Task
(Lead to Formative Group Activity Group Activity Group Activity
Assessment 3) Word Problem.
Solve the problem and show the Act as a seller and buyer. Think Act as a seller and buyer. Think Act as a seller and buyer. Think
solution. a product that your group will a product that your group will a product that your group will
1. A tea set was bought for ₱528 sell. Apply the solving the sell. Apply the solving the sell. Apply the solving the
after getting a discount of 12% following: following: following:
on its marked price. Find the Solving for discount Solving for discount Solving for discount
marked price of the tea set. Solving for original price Solving for original price Solving for original price
Solving for Markup Price Solving for Markup Price Solving for Markup Price
2. A carpenter allows a discount Solving for commission Solving for commission Solving for commission
of 16% to his customers and still
gains 20%. Find the marked
price of a dining table which
costs the carpenter ₱1190.
G. Finding practical Complete the following table. The group will create their own Complete the following table. Complete the following table.
application of concepts Write your answer in your business applying the discounts. Write your answer in your Write your answer in your
and skills in daily living notebook. notebook. notebook.
H. Making Generalizations How will you apply these How will you apply these How will you apply these To remember the calculations for
and Abstraction about learning in your daily life? learning in your daily life? learning in your daily life? Simple Interest, remember I =
the Lesson. Prt
I = Interest rate, P = Principal
amount, r = rate in percentage, t
= time in years.
I. Evaluating Learning Solve the Simple Interest
Problems:
J. Additional Activities for Shopping day! Shopping day! Shopping day! Shopping day!
Application or Go to Market with you parents or Go to Market with you parents Go to Market with you parents or Go to Market with you parents
Remediation guardian and observe the or guardian and observe the guardian and observe the or guardian and observe the
discounts in the product that you discounts in the product that you discounts in the product that you discounts in the product that you
will buy. will buy. will buy. will buy.
V. REMARKS
VI. REFLECTION
A.No. of learners who earned ___ of Learners who earned 80% ___ of Learners who earned 80% ___ of Learners who earned 80% ___ of Learners who earned 80%
80% in the evaluation above ___ of Learners who earned above above above
80% above
B.No. of learners who require ___ of Learners who require ___ of Learners who require ___ of Learners who require ___ of Learners who require ___ of Learners who require
additional activities for additional activities for additional activities for additional activities for additional activities for additional activities for
remediation who scored below remediation remediation remediation remediation remediation
80%
C.Did the remedial lessons ___Yes ___No ___Yes ___No ___Yes ___No ___Yes ___No ___Yes ___No
work? No. of learners who have ____ of Learners who caught up ____ of Learners who caught up ____ of Learners who caught up ____ of Learners who caught up ____ of Learners who caught up
caught up with the lesson the lesson the lesson the lesson the lesson the lesson
D.No. of learners who continue ___ of Learners who continue to ___ of Learners who continue to ___ of Learners who continue to ___ of Learners who continue to ___ of Learners who continue to
to require remediation require remediation require remediation require remediation require remediation require remediation
E.Which of my teaching Strategies used that work well: Strategies used that work well: Strategies used that work well: Strategies used that work well: Strategies used that work well:
strategies worked well? Why did __Group collaboration __Group collaboration __Group collaboration __Group collaboration __Group collaboration
these work? __Games __Games __Games __Games __Games
__Power Point Presentation __Power Point Presentation __Power Point Presentation __Power Point Presentation __Power Point Presentation
__Answering preliminary __Answering preliminary __Answering preliminary __Answering preliminary __Answering preliminary
__activities/exercises __activities/exercises __activities/exercises __activities/exercises __activities/exercises
__Discussion __Discussion __Discussion __Discussion __Discussion
__Think-Pair-Share __Think-Pair-Share __Think-Pair-Share __Think-Pair-Share __Think-Pair-Share
G.What innovation or localized Planned Innovations: Planned Innovations: Planned Innovations: Planned Innovations: Planned Innovations:
materials did I use/discover __Fashcards __Fashcards __Fashcards __Fashcards __Fashcards
which I wish to share with other __Pictures __Pictures __Pictures __Pictures __Pictures
__Learning Activity Sheets __Learning Activity Sheets __Learning Activity Sheets __Learning Activity Sheets __Learning Activity Sheets
teachers?
__Math Module __Math Module __Math Module __Math Module __Math Module
__Tarpapel __Tarpapel __Tarpapel __Tarpapel __Tarpapel
__Drill Cards __Drill Cards __Drill Cards __Drill Cards __Drill Cards
__Powerpoint Presentation __Powerpoint Presentation __Powerpoint Presentation __Powerpoint Presentation __Powerpoint Presentation
TEACHER’S NAME
Position Master Teacher 2
Approved:
Principal IV