School BAGOR ELEMENTARY SCHOOL Grade Level VI

Teacher DEXEE GIEL C. CANOY Learning Area TLE-IA

Time & Date FEBRUARY 27, 2024 Quarter 3rd Quarter
I. OBJECTIVES
A. Content The learners demonstrate an understanding of knowledge and skills in
Standards enhancing/decorating products as an alternative source of income.

B. Performance
Standards performs necessary skill in enhancing/ decorating finished products

C. Learning
Competencies 1.7.1 applies creative packaging and labeling techniques
/Objectives 1.7.2 applies technology-assisted and other means of product
marketing
Write the LC code 1.7.3 computes income from sales
for each 1.7.4 prepares plans for mass production or creating new product

TLE6IA- 1.7.3 0e-7

D. Specific Objective 1. Discuss the proper procedure in computing the selling price.
2. Compute income from sales.
3. Appreciate the importance of proper computing of income from sales.

E. Integration of Applying Basic operation in mathematics.

Content Within Valuing income from profits of sales.
and Across
Curriculum

II. CONTENT COMPUTING INCOME FROM SALES

III. LEARNING CG Pages

RESOURCES

IV. A. References
1. Teacher’s Guide NONE
pages

2. Learner’s Material NONE

pages

3. Textbook pages NONE

4. Additional NONE
Materials from
Learning
Resource (LR)
portal

5. Other Learning NONE

Resources

IV. PROCEDURES Teacher’s Activity/ies Learner’s Expected

Response/s
A. Reviewing Have pupils recall the meaning of:
previous lesson or Capital
Expenses
 presenting the new Gain
lesson

B. Establishing a A. Have you tried to earn money by selling a

purpose for the product?
lesson
B. What is that product?

Proje Piec Cost of Lab Selli Possib Bracelet

C. Presenting ct es Materi or ng le 90 Php
examples/instances of als Price Incom
the new lesson e
Brace 10 Php Php
let 60.00 30.0
0

What is the item/listed in the chart?

If you were to sell the item, what will be the price
per piece?

D. Discussing new What are the steps in computing the selling

concepts and price?
practicing new skills Discuss the proper procedure in computing the
selling price.
#1
Steps on how to get the selling price and the
possible income.

Project: Beaded bracelet

1. Add all the cost of materials

plus cost labor to get the unit
cost for each bracelet.

Materials -------------------- Php 60.00

Labor (Php 30.00/bracelet)---- Php 30.00

Php 90.00

2. Count how many beaded

bracelets were made. Multiply
this with total cost of
materials plus labor to get
your capital.

Php 90.00 x 10 bracelets

= Php 900.00 (capital)

3. Multiply Php 90.00 x 20% for

mark-up purposes.

Php 90.00
X 20% (.20)
Php 18.00 mark-up price

4. Add the mark-up to your

 capital. The sum will be the
selling price.
Php 90.00
+ 18.00
Php 108.00 selling price

Define Business income, Revenue &

Expense

Business Income
is the amount of gain
earned from a sale of a
service and/ or product
after deducting all
incidental expenses
incurred by the business.
Revenue is the
amount of money
received (or to be
received) in exchange for
product and/or services
provided and sold.
Revenue includes gross
receipts on the sale of
service – or gross sale of
product.
Expense is the
amount of money paid (or
to be paid) in exchange
for product and/ or service
received and purchased.
Sample expenses include
inventory purchases,
salary and wages,
transportation,
advertising, electric and
water bills,
communication,
professional fees, etc.

Steps in Computing Business Income

1. Identify all the products and/or services sold

in a given period and then total the amount. The
total represents the revenue.
2. Identify all the cost you pay in order to
operate your business in the same given period.
The total represents your total expenses.
3. To compute your business income, subtract
your total expenses against your total revenue.

E. new concepts and Group Activity:

practicing new skills Compute the selling price & possible income
#2 use 20% as mark-up price
Group 1
 Proj Piec Cost Lab Selli Possi
ect es of or ng ble
Materi per Pric Incom
als piec e e
e
Php
Key Php
50 20.0
chain 420.00
0

Group 2
Proj Pie Cost Labor Sellin Possib
ect ce of per g le
s Materi piece Price Incom
als e
Pen
Php Php
Hold 30
250.00 25.00
er

Group 3

Proj Pie Cost Labor Sellin Possib

ect ces of per g le
Materi piece Price Income
als
Pap
er Php Php
42
Wei 385.00 18.00
ghts

F. Developing Seat work: Compute the selling price & possible

mastery income
(Leads to
**use 20% as mark-up price
Formative
Assessment)
Project: Shoe Rack
Pieces: 4
Cost of Materials: Php 2000
Labor: Php 180
What is the selling price?
What is the possible income?
G. Finding practical Your uncle put up a bracelet business, he’s just (Answers Vary)
applications of guessing the price for each item. What will be
concepts and the consequence of his action? What will you
do?
skills in daily
living

H. Making In order to get the selling price of your selected

generalizations project, what are you going to do?
and abstractions
about the lesson

I. Evaluating Multiple Choices. Write the letter of the correct

learning answer.
1. To compute the unit ______ of each finished
 article, add the cost of materials and cost of
labor.
a. Cost b. Earned c. Gain
d. Revenue
2. The sum of mark-up price and capital is
the_____________.
a. Revenue b. Selling price c. Expenses
d. Inventory
3. This refers to the amount of gain earned from
a sale or servcice/product sold.
a. Revenue b. Selling price c. Expenses
d. Income
4. Refers to the amount of money received in
exchanged for the product sold.
a. Revenue b. Selling price c. Expenses
d. Income
5. Refers to the amount of money paid in
exchanged for product received and purchased.
a. Revenue b. Selling price c. Expenses
d. Income
J. Additional 4-5 Think of a project. List down your capital,
activities for labor needed and possible expenses. Compute
application or your profit and report to the class.
0-3 Compute the selling price & possible
remediation
income

**use 20% as mark-up price

Project: BAMBOO LAMPSHADE

Pieces: 3
Cost of Materials: Php 2400
Labor: Php 200
What is the selling price?
What is the possible income?
V. REMARKS

VI. REFLECTION
A. No. of ___Lesson carried. Move on to the next objective.
learners ___Lesson not carried.
who ___% of the pupils got 80% mastery
earned
80% in
the
evaluatio
n

B. No. of learners who ___Pupils did not find difficulties in answering their lesson.
require additional ___Pupils found difficulties in answering their lesson.
activities for ___Pupils did not enjoy the lesson because of lack of knowledge, skills and
remediation who interest about the lesson.
scored below 80% ___Pupils were interested on the lesson, despite of some difficulties
encountered in answering the questions asked by the teacher.
___Pupils mastered the lesson despite of limited resources used by the teacher.
___Majority of the pupils finished their work on time.
___Some pupils did not finish their work on time due to unnecessary behavior.

C. Did the remedial ___ of Learners who earned 80% above

 lessons work? No. of
learners who have
caught up with the
lesson
D. No. of learners who ___ of Learners who require additional activities for remediation
continue to require
remediation

E. Which of my teaching ___Yes ___No

strategies worked ____ of Learners who caught up the lesson
well? Why did these
work?
F. What difficulties did I ___ of Learners who continue to require remediation
encounter which my
principal or
supervisor can help
me solve?
G. What innovation or Strategies used that work well:
localized materials ___Metacognitive Development: Examples: Self assessments, note taking and
did I use/discover studying techniques, and vocabulary assignments.
which I wish to share ___Bridging: Examples: Think-pair-share, quick-writes, and anticipatory charts.
with other teachers?
___Schema-Building: Examples: Compare and contrast, jigsaw learning, peer
teaching, and projects.

___Contextualization:
Examples: Demonstrations, media, manipulatives, repetition, and local
opportunities.

___Text Representation:
Examples: Student created drawings, videos, and games.
___Modeling: Examples: Speaking slowly and clearly, modeling the language
you want students to use, and providing samples of student work.

Other Techniques and Strategies used:

___ Explicit Teaching
___ Group collaboration
___Gamification/Learning throuh play
___ Answering preliminary
activities/exercises
___ Carousel
___ Diads
___ Differentiated Instruction
___ Role Playing/Drama
___ Discovery Method
___ Lecture Method
Why?
___ Complete IMs
___ Availability of Materials
___ Pupils’ eagerness to learn
___ Group member’s
collaboration/cooperation
in doing their tasks
___ Audio Visual Presentation
of the lesson
Prepared by:

Teacher Demonstrator

Reviewed by:

Master Teacher

Approved by:

Education Program Supervisor- TLE