Republic of the Philippines

Department of Education
Region VIII – Easter Visayas
Schools Division of Samar
Sta. Margarita I District
STA. MARGARITA NATIONAL HIGH SCHOOL
Sta. Margarita, Samar

Semi – Detailed Lesson Plan in Technical Livelihood Education 7 (COOKERY)

I. Objectives
A. Content Standard : The learners demonstrate an understanding performing mensuration and
calculation in cookery

B. Performance Standard : The learners independently measure and calculate ingredients in cookery
C. Learning Competency : LO 2. Calculate cost of production
D. Lesson Code : TLE_HECK7/8PM- 0e-5

E. Specific Objectives
At the end of the lesson, the students can be able to:

1. Define cost of production

2. Find the mark up and selling price
3. Utilize the skill in finding the mark up and selling price to solve real-life problems.

II. Content
A. Subject Matter
Topic : Calculating Cost of Production
Date : October 2, 2023
Time/Section : 8:00 am - 9:00 am (Sampaguita), 9:00 am - 10:00 am (SPA),
10:00 am - 11:00 am (OHSP), 11:00 am - 12:00 nn (Rose),
2:00 pm - 3:00 pm (Adelfa), 3:00 pm - 4:00 pm (Gumamela)
Allotment : 60 Minutes / Session

B. Learning Resources
References : LM pages: NONE
Learner’s Modules: TLE7_HE_COOKERY_M6_v1(final)
TG pages: 13/17
Melc pages: 418/723
Materials : Laptop TV, Blackboard, Chalk, and other learning resources.
III. Procedure
A. Review/Presenting New Lesson
- The teacher will have a checking of assignment about the principles of costing that has
been discussed last meeting.

ASSINGMENT: TRUTH or CHAROT?

Direction: Write TRUTH if the statement is TRUE. Otherwise, write CHAROT.
1.Markup is the amount added to the price cost. TRUTH
2.Selling price is the price at which a product or service is sold. TRUTH
3. Total Cost is the price a buyer pays for the food bought.CHAROT
4. Purchase cost is the amount of usable product after it has
been processed. CHAROT
5. Yield is the total cost of food production. CHAROT

- The teacher will also present the new lesson about Calculating Cost of Production.

B. Establishing a Purpose
- The teacher will present the objectives of the lesson:
1. Define cost of production
2. Find the mark up and selling price
3. Utilize the skill in finding the mark up and selling price to solve real-life problems

C. Presenting examples/Instances of the new Lesson.

- The teacher will let the students answer the pre-assessment.
Activity 1: Choose me!
Direction: Read each question carefully and choose only the letter of the correct answer.

1. It is the total price paid for resources used to make a product.

A. Cost of production C. Cost of Costing

B. Principle of costing D. Principle of Production

2. Oliver sells Ube Ice Candy, the total purchased cost of the ingredients is P 250.00 with a 20%
mark up. Find the peso mark up.

A. P 50.00 C. P 60.00
B. P 55.00 D. P 65.00

3. In #3, assume that Oliver made 50 pcs of Ube Ice Candy, find its selling price.

A. P 5.00 C. P 7.00
B. P 6.00 D. P 8.00

4 - 5. 10 pts.

Directions: Compute the estimated purchase cost of this Chicken Adobo recipe and impose 50%
markup to determine the selling price with total servings of 20. Round off the answer to its nearest
whole number.

D. Discussing New concept and practicing new skills #1

 - The teacher will discuss the definition of cost of production, mark up and selling price.

E. Discussing new concept and practicing new skills #2 ( Cultural Integration - Tangible
Heritage)
- The teacher continues the discussion about finding the mark up and selling price.
- The teacher will present the formula for finding the mark up and selling price.
- The teacher will show an example that exhibits the tangible heritage of Sta. Margarita,
Samar, the KURUKOD/SUMAN. The teacher will explain what it is and will let the students
know its recipe for future purposes.

EX. 1: KURUKOD. FIND THE PESO MARK UP AND SELLING PRICE WITH 20% MARK UP.

PRODUCT INGREDIENTS PURCHASED

COST
2 kls Glutinous Rice P 120. 00
(Pilit)
1 tsp. salt P 2. 00
KURUKOD, YIELD 2 canned coconut P 100. 00
50 PCS. milk (400ml)
1/2 white sugar P 30. 00
Banana Leaves
Total Cost:
______________

ANSWER:PESO MARK UP = P 50.40, SELLING PRICE = P 6.048 OR 7.

EX. 2: SILOT ICE CANDY, YIELD 35 pcs.

ANSWER:PESO MARK UP = P 52.50, SELLING PRICE = P 6.048 OR 7.

F. Developing mastery of the lesson

 - The teacher will let the students do a group activity.
- The teacher will group the class into 3.
- The group will choose their own representative to explain the question in front of the
class
Activity 2: Help me, Solve it.
Direction: Find the Mark up and Selling Price.

Group Pulvoron:

Group Pop Corn: Compute the PESO MARK UP and the SELLING PRICE of “Pop Corn” product
if given the following estimated cost of ingredients which produced 25 pcs. with 50% peso mark
up.

PRODUCT INGREDIENTS PURCHASED

COST
4 CUPS POP P 50. 00
CORN KERNEL
3 TBSP. COCONUT P 10. 00
OIL
POP CORN, YIELD
SALT TO TASTE P 5. 00
25 PCS.
30 pcs PLASTIC P 10. 00
ICE CELLOPHANE

Total Cost:
______________

Group Chicken Adobo: Compute the estimated purchase cost of this Chicken Adobo recipe

and impose 50% markup to determine the selling price with total servings of 25.
 G. Finding the Practical Application of Concepts and skills in daily living.
- The teacher will present a real-life problem that can be solved using finding the mark up
and selling price.

Activity 3: Help me decide!

Direction: Help John Rel decide the selling price of his product if he is selling Banana Cue that
costs him P 200. 00 to produce.
Given:
Banana Cue, yields 30 pcs
Mark up = 50%
Total cost - P 200. 00

H. Generalization
- The teacher will ask the students about what they have learned in the discussion.

1. How do we define cost of production?

2. How do we find the mark up and selling price?

IV. Evaluation
Direction: Read the questions carefully and choose only the correct answer.

1. Oliver sells Ube Ice Candy, the total purchased cost of the ingredients is P 250.00 with a 20%
mark up. Find the peso mark up.

C. P 50.00 C. P 60.00
D. P 55.00 D. P 65.00

2. In #1, assume that Oliver made 50 pcs of Ube Ice Candy, find its selling price.

C. P 5.00 C. P 7.00
D. P 6.00 D. P 8.00

3. It is the total price paid for resources used to make a product.

C. Cost of production C. Cost of Costing

D. Principle of costing D. Principle of Production

4 - 5. 10 pts.

Directions: Compute the estimated purchase cost of this Chicken Adobo recipe and impose 50%
markup to determine the selling price with total servings of 20. Round off the answer to its nearest
whole number.
V. Additional Activities:
Direction: At home, take a video/picture of yourself cooking using any cooking material.

VI. Remarks:__________________________________________________________________

VII. REFLECTIONS

A. No. of Learners who earned 80% in the evaluation

_____________________________________________
B. No. of Learners who require additional activities for remediation
_____________________________________________
C. Did the remedial lesson work? No. of learners who have caught up the lesson
_____________________________________________
D. No of learners who continue to require remediation
_____________________________________________
E. Which of the teaching strategies who work well? Why did this work?
_____________________________________________
F. Discussion and one on one coaching
_____________________________________________
F. What difficulties did I encounter which my principal or superior can help me
solve?
_____________________________________________
G. What innovation or localized materials did I use/discover which I wish to share
with other teachers.
_____________________________________________

PREPARED BY: CHECKED and NOTED BY:

JORDAN S. HULAR Ronnel A. Ramada

SST I Head Teacher I / JHS Department Head

APPROVED BY:

ALVIN A. AGUIRRE, Ph.D

PRINCIPAL IV