Republic of the Philippines

Department of Education
REGION III-CENTRAL LUZON
SCHOOLS DIVISION OF ZAMBALES
BALAYBAY ELEMENTARY SCHOOL
PUROK-3, TOLENTINO ST., BALAYBAY, CASTILLEJOS, ZAMBALES
S.Y. 2023- 2024

LESSON PLAN IN INDUSTRIAL ARTS 6 (COT)

I. OBJECTIVES:
A. Content Standard
B. Performance Standard
Demonstrates an understanding of knowledge and
skills in enhancing/decorating products an alternative
source of income
Performs necessary skill in enhancing decorating
finished products

C. Learning Competency Compute income from sales. TLE6IA-0e-7 1.7.3

D. Lesson Objective: Compute income from sales. 1.7.3

II. CONTENT
A. Topic: Compute the selling price of the selected project
B. Materials: pictures, charts,
C. References: Curriculum Guide pages 40
K-12 TLE6IA-0e-7 1.7.3
https://www.google.com/search https://www.youtube.com/watch?
v=S_cIRSM5bQE
D. Value Focus: Helpfulness

III. PROCEDURES:

A. Preliminary Activities
1. Drill:
Read the following words.
Capital Mark Up Income Selling Price
2. Review:
Recall the meaning of the following words:
Capital- is the total amount of materials or expenses plus the labor cost
Mark up price – it is the amount added to the capital
Selling price – it is the final price of the product to be sold
3. Motivation
Have you tried to earn money by selling a product?
What is that product?

B. Developmental Activities
1. Presentation

Balaybay Elementary School

Balaybay, Castillejos, Zambales
 Republic of the Philippines
Department of Education
REGION III-CENTRAL LUZON
SCHOOLS DIVISION OF ZAMBALES
BALAYBAY ELEMENTARY SCHOOL
PUROK-3, TOLENTINO ST., BALAYBAY, CASTILLEJOS, ZAMBALES
S.Y. 2023- 2024

Balaybay Elementary School

Balaybay, Castillejos, Zambales
 Republic of the Philippines
Department of Education
REGION III-CENTRAL LUZON
SCHOOLS DIVISION OF ZAMBALES
BALAYBAY ELEMENTARY SCHOOL
PUROK-3, TOLENTINO ST., BALAYBAY, CASTILLEJOS, ZAMBALES
S.Y. 2023- 2024

Ben and Grace think of a project which can support them financially in their
study. They ask their science teacher to help them create a project which is
affordable and is less expensive because they don’t have that much money for their
capital. They were told to have a recycled flower vase made of plastic bottles. They
begin to collect empty plastic bottles during their free time. They make them flower
vases to sell them to have their baon during class days. How much will be the
selling cost if they have the following data recorded?

Total Cost of
Mark
Project Materials per Labor per piece Selling Price
up
piece
20%
Flower Vase Php 30.00 Php 10.00
What is the item/listed in the chart?
If you were to sell the item, what will be the price per piece?

2. Group Activity
Use the problem in the Presentation.
3. Discussion:
How did you compute the selling price?
What are the steps in computing the selling price?
Discuss the proper procedure in computing the selling price.

Steps on how to get the selling price.

Project: Recycled Flower Vase
1. Add all the cost of materials and the labor cost to get the capital price.

Materials per piece -------------------- Php 30.00

Labor per vase-------------------------------Php 10.00
Php 40.00 capital price
2. Multiply the capital price to mark up rate (20%) to get the mark
up price.
Php 40.00
X 20% (.20)
Php 8.00 mark-up price
3. Add the mark-up price to your capital. The sum will be the selling
price.
Php 40.00
+ 8.00
Php 48.00 selling price

Balaybay Elementary School

Balaybay, Castillejos, Zambales
 Republic of the Philippines
Department of Education
REGION III-CENTRAL LUZON
SCHOOLS DIVISION OF ZAMBALES
BALAYBAY ELEMENTARY SCHOOL
PUROK-3, TOLENTINO ST., BALAYBAY, CASTILLEJOS, ZAMBALES
S.Y. 2023- 2024

Why is it so important to know the correct selling price for the project?
*To gain the right income

C. Post Activities
1. Generalizations
In order to get the selling price of your selected project, what are you going to
do?

1. Application

Valuing: what value traits did the residents of Sitio Mambusao show when they
created the livelihood program?
IV. Evaluation

Directions: Compute the selling price. Use 15 % mark-up rate.

1. Project Cost of Labor Selling Price

Materials per
piece
Basket Php 235.00 Php 120.00
made of
bambooo
2. Project Cost of Labor Selling Price
Materials per
piece
Wooden Php 520.00 Php 300.00
Chair

V. Assignment
Think of a project. List down your capital, labor needed and possible
expenses. Compute the selling price and report to the class.

Balaybay Elementary School

Balaybay, Castillejos, Zambales
 Republic of the Philippines
Department of Education
REGION III-CENTRAL LUZON
SCHOOLS DIVISION OF ZAMBALES
BALAYBAY ELEMENTARY SCHOOL
PUROK-3, TOLENTINO ST., BALAYBAY, CASTILLEJOS, ZAMBALES
S.Y. 2023- 2024

Balaybay Elementary School

Balaybay, Castillejos, Zambales