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Cookery
Quarter 2 – Module 2
Calculate Cost of Production
What I Need to Know
Hi there! Are you ready to explore how to earn an income out of your own
menu?
In everyday living, food is an important part of our lifestyle. You can prepare
foods or you can just simply buy in a restaurant or turo-turo store if you are in a
hurry. Menu preparations require enough energy and time, that's why most of
the people uses their money to buy these foods for every meal.
On the other side, entrepreneurs make sure that the foods they prepare
will also satisfy their customers when it comes to quality and price. In order to
do that, proper listing of prices for each ingredient used in a menu is always
noted. In this way, they can estimate the possible mark up for each serving size
of their menu.
In this module, you will further understand principles of costing and how
to calculate cost of production particularly in different types of menus or recipes
you will be preparing in the future.
Unit of Competency: Calculate Cost of Production.
(TLE_HECK7/8PM-0d-5)
Nominal Duration: 4 days
Modules Lesson: Calculate Cost of Production.
Learning Outcomes: Upon completion of this module, you are
expected to:
LO 2. Calculate cost of production.
2.1 Discuss principles of costing
2.2 Compute cost of production.
What I Know
Hey there! I know you are excited to learn as you go through to this
module. But wait, let us check if you are still connected with this topic. The
result of this preassessment will determine your prior knowledge on how to
calculate cost of production.
Let’s start!
Multiple choice.
Read and analyze the following questions. Encircle the letter of the correct
answer.
1. Nicola went to shop in the supermarket. She noticed that there are prices
attached to a specific item. What is called to this price offered by the
supermarket?
A. Tag price C. Buying price
B. Selling price D. All of these
2. What is the best way to calculate the peso markup?
A. Add buying price and selling price.
B. Divide selling price from buying price.
C. Multiply selling price and buying price.
D. Subtract buying price from selling price.
3. Paolo bought one (1) kilogram of flour worth Php 30.00 in the grocery store.
He sold the same product to his neighbor for Php 35.00. How much was his
peso markup for that product?
A. Php 5.00 C. Php 15.00
B. Php 10.00 D. Php 20.00
4. Lero buys three (3) bottles of catsup. He plans to sell each item for Php 25.00
so that he can earn Php 5.00 mark up for each bottle. How much did Lero spend
for each bottle of catsup?
A. Php 5.00 C. Php 15.00
B. Php 10.00 D. Php 20.00
5. Andray purchased one (1) sack of rice worth Php 1800.00 in the public
market. In order to earn Php 400.00, by how much will he sell one (1) sack of
rice?
A. Php 1400.00 C. Php 2200.00
B. Php 1800.00 D. Php 2600.00
6. Rasida spent worth Php 150.00 for the ingredients of banana que. She sold
her product for Php 235.00. How much did she earn from selling banana que?
A. Php 70.00 C. Php 80.00
B. Php 75.00 D. Php 85.00
7. A carinderia owner plans to buy recipe ingredients worth Php 3500.00 for her
menus. She wanted to earn Php 5000.00 after selling her recipe. What is her
mark-up percentage?
A. 42.86 % C. 42.90 %
B. 42.88 % D. 42.92 %
8. Minion purchased 50 packs of noodles worth Php 450.00 for his sari-sari
store. If he sells each pack for P11.00, how much will be his peso markup for 50
packs of noodles?
A. Php 50.00 C. Php 100.00
B. Php 75.00 D. Php 125.00
9. Your mother tried to start a business by selling buko juice. She spent Php
600.00 for three (3) jars. She estimated to earn Php 100.00 for each jar of juice.
How much will be her total mark up for three (3) jars?
A. Php 150.00 C. Php 250.00
B. Php 200.00 D. Php 300.00
10. The total cost of purchase paid by Marian in the market for her recipe was
exactly Php 500.00. She learned that 50% must be imposed as markup
percentage to earn a profit. If she plans to make 10 servings for her recipe, how
much will be her selling price per serving?
A. Php 50.00 C. Php 100.00
B. Php 75.00 D. Php 125.00
11. What term refers to the amount or equivalent paid or charged for
something?
A. Barter C. Discount
B. Cost D. Sale
12. Which is used to describe the profit earned on a certain product item once
being sold to a new customer?
A. Call up C. Mark up
B. Meet up D. Pick up
13. Which of the following statement BEST describes selling price?
A. It is the price when you buy something.
B. It is the highest price offered in a bidding.
C. It is the amount or charge to a product item offered to a buyer.
D. All of the above
14. During harvest season, the cost of onion and garlic per kilogram is usually
low. But after few months, the price gradually increases. Which of the
following principles of costing is illustrated in the situation?
A. Appropriate costing should include all expenses.
B. Appropriate costing should reflect on supply and demand.
C. Appropriate costing should base on the quality of a product.
D. All of the above.
15. Which of the following describes buying price?
A. The price when you buy something.
B. The amount or charge to an item or product that a customer is willing
to pay.
C. The purchase cost at which something is obtained in exchange to the
product.
D. All of the above
LESSON 1
CALCULATE COST OF PRODUCTION
Knowing the cost of production for a certain menu or food item can be
calculated easily by utilizing the basic unit of measurement as well as the unit
price for every quantity of ingredients. Thus, acquiring these important skills
will help you become knowledgeable entrepreneur in the future.
What’s In
In the previous module, you have learned the abbreviations and equivalents of
measurement used in preparing a certain meal. Also, you have already mastered
how to measure an ingredient according to recipe requirement, convert systems
of measurement and perform substitution of ingredients.
ACTIVITY 1. Review on Units of Measurement
I. Fill in the table below with important abbreviations of measurement.
Measurement Abbreviation
tablespoon
teaspoon
kilogram
liter
bottle
milliliter
ounce
Please take a look in the following set of pictures. All you need to do is to
list down all similarities and differences as many as you can. You can use the
Venn diagram below to show your answer.
Figure 1. Venn diagram
SET A
SIMILARITIES SET B
DIFFERENCES
_____________ DIFFERENCES
______________
_____________ ________________
______________
_____________ ________________
______________
________________
Guide question
1. What do you notice in the buying price of vinegar compared to its selling
price?
________________________________________________________________
2. Why do you think buying price is higher compared to selling price on every
item?
________________________________________________________________
3. How much is the peso mark up for salt?
________________________________________________________________
4. What item has the least mark up?
________________________________________________________________
5. How does peso markup computed?
________________________________________________________________
ACTIVITY 3. MARK UP TIME
What to Do
1. Use your previous data for the Peso Mark Up column to complete the table
below.
2. Compute the mark up percentage of each item. Use the formula:
Mark Up Percentage = (Selling Price – Buying Price) X 100
Buying Price
3. The first example is given as your guide. Answer the remaining product
items.
Guide question:
1. What item has the lowest markup percentage? ________________________
2. What item has the highest markup percentage? ________________________
3. What factors affect the value of markup percentage? ____________________
To sum up the things you learned from the lesson, answer the following
question.
1. What is the basis of costing?
2. How will you differentiate buying and selling price?
3. How will you calculate peso mark up of an item?
4. Why do you think this topic is important in doing a business?
What I Can Do
For you to apply what you learned from this module, do the given activity
below.
ACTIVITY 5. STORE STORY
Consider the situation below
Your mother plans to put up a small sari-sari store in your village. She decided
to buy and sell grocery items primarily used in the kitchen. You need to help her
decide the selling price for each item to gain a profit or peso markup worth of
P5.00. Then, calculate markup percentage of each item/product.
Multiple choice.
Read and analyze the following questions. Encircle the letter of the correct
answer.
1. What term refers to the amount or equivalent paid or charged for something?
a. Cost c. Barter
b. Sale d. Discount
2. Which is used to describe the profit earned on a certain product item once
being sold to a new customer?
a. Call up c. Mark up
b. Pick up d. Meet up
3. Which of the following statement BEST describes selling price?
a. It is the price when you buy something.
b. It is the highest price offered in a bidding.
c. It is the amount or charge to a product item offered to a buyer.
d. All of the above
4. During harvest season, the cost of onion and garlic per kilogram is usually
low. But after few months, the price gradually increases. Which of the
following principles of costing is illustrated in the situation?
a. Appropriate costing should include all expenses.
b. Appropriate costing should reflect on supply and demand.
c. Appropriate costing should base on the quality of a product.
d. All of the above.
5. Which of the following describes buying price?
a. The price when you buy something.
b. The amount or charge to an item or product that a customer is willing
to pay.
c. The purchase cost at which something is obtained in exchange to the
product.
d. All of the above
6. Maymay went to shop in the supermarket. She noticed that there are prices
attached to a specific item. What is called to this price offered by the
supermarket?
a. Tag price c. Selling price
b. Buying price d. All of these
7. What is the best way to calculate the peso markup?
a. Add buying price and selling price.
b. Divide selling price from buying price.
c. Multiply selling price and buying price.
d. Subtract buying price from selling price.
8. Pawpaw bought one (1) kilogram of flour worth Php 30.00 in the grocery
store. He sold the same product to his neighbor for Php 35.00. How much was
his peso markup for that product?
a. Php 5.00 c. Php 15.00
b. Php 10.00 d. Php 20.00
9. Pordoy buys three (3) bottles of catsup. He plans to sell each item for Php
25.00so that he can earn Php 5.00 mark up for each bottle. How much did
Pordoy spend for each bottle of catsup?
a. Php 5.00 c. Php 15.00
b. Php 10.00 d. Php 20.00
10. Mario purchased one (1) sack of rice worth Php 1800.00 in the public
market. In order to earn Php 400.00, by how much will he sell one (1) sack of
rice?
a. Php 1400.00 c. Php 2200.00
b. Php 1800.00 d. Php 2600.00
11. Maria spent worth Php 150.00 for the ingredients of banana que. She sold
her product for Php 235.00. How much did she earn from selling banana que?
a. Php 70.00 c. Php 80.00
b. Php 75.00 d. Php 85.00
12. A carinderia owner plans to buy recipe ingredients worth Php 3500.00 for
her menus. She wanted to earn Php 5000.00 after selling her recipe. What is her
mark-up percentage?
a. 42.86 % c. 42.90 %
b. 42.88 % d. 42.92 %
13. Moymoy purchased 50 packs of noodles worth Php 450.00 for his sari-sari
store. If he sells each pack for P11.00, how much will be his peso markup for 50
packs of noodles?
a. Php 50.00 c. Php 100.00
b. Php 75.00 d. Php 125.00
14. Your mother tried to start a business by selling buko juice. She spent Php
600.00 for three (3) jars. She estimated to earn Php 100.00 for each jar of juice.
How much will be her total mark up for three (3) jars?
a. Php 150.00 c. Php 250.00
b. Php 200.00 d. Php 300.00
15. The total cost of purchase paid by Meymey in the market for her recipe was
exactly Php 500.00. She learned that 50% must be imposed as markup
percentage to earn a profit. If she plans to make 10 servings for her recipe, how
much will be her selling price per serving?
a. Php 50.00 c. Php 100.00
b. Php 75.00 d. Php 125.00
Additional Activities
ACTIVITY 6. FILL IN
I. Complete the table below by supplying the needed data.
Item Buying Price Selling Price Peso Mark Mark Up
Up Percentage
Crispy Fry 15.00 3.00
Cooking oil 18.00 5.00
Seasoning 10.00 13.00
Onion 29.00 6.00
Garlic 16.00 4.00
This module covers the knowledge, skills and attitudes required to select and
use farm tools and equipment.
Unit of Competency: Importance of Occupational Health and Safety
Standards TLE_HECK7/8OHSP-0h-8
Nominal Duration: 4 days
Modules Lesson: Importance of Occupational Health and Safety
Standards
Learning Outcomes: Upon completion of this module, you are
expected to:
LO 1. Importance of occupational health and safety
procedures.
1.1 Recognize the importance of OHS
What I Know
PRETEST
Instructions: Read the statement carefully. Write True if the statement is correct
and False if it is not.
1. The idea that the condition of the work place where the health and safety of
the workers, while doing their jobs, are maintained, promoted and taken care of
by the employer as required by law is known as Occupational Health and
Safety.
2. The guidelines for health and safety of the employees in the workplace as
required by the government to the employers and the employees to follow is
known as Occupational Health and safety Standards.
3. Occupational hazards are the dangers or accident that may happen to an
employee while doing his/her job inside a work place premises.
4. The Occupational Health and Safety Procedure is the step-by-step procedures
which guides the action of the company employees and employers to maintain
and promote health and safety in the work place.
5. The signage shown in here means poisonous chemicals.
7. The label of the signage shown here means wear the prescribe gloves.
9. The employer protect, promote and maintain the health and safety of
employees, it provides programs like crafting rules in health and safety.
10. The employer primarily conducted the regular inspection of the machineries,
equipment and the building.
11. The employee reports any risks or unsafe conditions of the workplace and
co-employees.
12. Both the employer and the employee are responsible in making sure that the
health and safety procedures are followed.
13. The employees orients employer in emergency procedures, first aid and
proper conduct in the workplace.
14. The employee uses the prescribe personal protective equipment in their
occupation and obey health and safety procedures in the workplace.
15. Occupational health and safety procedures protects the health and safety of
the workers and the workplace hence the maximum productivity is achieved
LESSON 1
IMPORTANCE OF OCCUPATIONAL HEALTH
AND SAFETY STANDARDS
Are you familiar with the occupational health and safety procedures? These are
the procedures used in the workplace.
These procedures will help keep the workers safe in a workplace.
In this lesson, we will focus on the importance of occupational health and safety
standards.
What’s In
What’s New
The most commonly used material to promote and maintain health and safety in
the workplace is by putting in signage. In the activity below, try to determine
the purpose of some of the commonly used signage.
Activity 2. TRY ME
Select the label of the signage from the box then write it down on the table.
What do you think is the purpose of the said signage? Write your answers in the
space provided.
Wear your helmet. Wear an ear protection.
High electric voltage. No cellular allowed.
Wear the prescribe footwear. Do not lit a fire.
Wear the prescribe gloves. Fire Exit
Poisonous chemicals.
Signage Label Purpose
What is It
What’s More
Employers Employee’s
Responsibility Responsibility
In this activity, you will generalize the analysis you have in this topic. Copy the
statements below and write your answer into the space provided.
Personal Reflections
1. I learned that the occupational health is
________________________________________________________________
________________________________________________________________
_______________________________________________________________.
2. I learned that both employees and employers
are______________________________________________________________
________________________________________________________________
________________________________________________________________
3. I learned that occupational health and safety procedure is important
because__________________________________________________________
________________________________________________________________
_______________________________________________________________.
What I Can Do
Learning this topic today makes you realize that a workplace should be safe and
the
health of everyone is protected.
Ask the following questions to a family member who is going out to buy your
necessities in the house:
1. What signage did you see in the marketplace to protect employees from
covid19?
________________________________________________________________
________________________________________________________________
________________________________________________________________
2. What occupational health and safety procedure did you observe were being
done by the employees?
________________________________________________________________
________________________________________________________________
________________________________________________________________
3. What do you think is the importance of doing such health and safety
procedures?
________________________________________________________________
________________________________________________________________
________________________________________________________________
Assessment
POST-TEST
Instructions: Read the question carefully. Choose the letter of the correct
answer.
1. The idea that the condition of the work place where the health and safety of
the workers, while doing their jobs, are maintained, promoted and taken care of
by the employer as required by law is known as ____________.
A. Occupational Hazard
B. Occupational Health and Safety
C. Occupational Health Safety Procedures
D. Occupational Health and Safety Standards
2. The guidelines for health and safety of the employees in the workplace as
required by the government to the employers and the employees to follow is
known as ________.
A. Occupational Hazard
B. Occupational Health and Safety
C. Occupational Health Safety Procedures
D. Occupational Health and Safety Standards
3. These are the dangers or accident that may happen to an employee while
doing his/her job inside a work place premises.
A. Occupational Hazard
B. Occupational Health and Safety
C. Occupational Health Safety Procedures
D. Occupational Health and Safety Standards
4. This is the step-by-step procedures which guides the action of the company
employees and employers to maintain and promote health and safety in the
work place.
A. Occupational Hazard
B. Occupational Health and Safety
C. Occupational Health Safety Procedures
D. Occupational Health and Safety Standards
5. What should be the label of the signage shown in here?
Additional Activities
Create your own Health and Safety Procedure in your kitchen. Write it in a
separate sheet of paper.
REFERENCE
Technology and Livelihood Education – Commercial Cooking
Alternative Delivery Mode Learning Resource Standards, 2020