School RANHS Grade level 7

Teacher Jezryll S. Natividad Learning Area TLE

Cookery
DETAILED Teaching Dates and April 16, 2024
Quarter 3rd
LESSON PLAN Time 7:30-10:30

I. OBJECTIVES
A. Content Standards  Percentage mark-up.

B. Performance Standards  Cost of production are computed according to standard procedure.

 Computed costs of production are reviewed and validated according

to enterprise production requirements.

C. Learning The learner:

Competencies/ Objectives a. Identify the cost of production according to stand procedure.
b. Understand the total cost of production.
c. Compute the total cost production.
II. SUBJECT MATTER
A. Topic Maintain kitchen tools, equipment and working area.
B. References K-12 Commercial Cooking Learning Module

https://www.slideshare.net/knowellton/k-to-12-commercial-cooking-
learning-module
C. Materials Laptop, Powerpoint Presentation, TV Screen, Pictures

III. PROCEDURE
TEACHER’S ACTIVITY LEARNERS’ ACTIVITY / RESPONSES

A. PRELIMINARY ACTIVITY
1. Daily routine
a. Prayer To be led by a student. “Good
b. Greetings
Good morning class! Morning, ma’am”
Before taking your seats, students please arrange
your chairs and sit properly.

c. Checking of Attendance
“Cup, Ma’am”
2. Review Previous Lesson
As a review of our previous lesson, what is the “Tablespoon”
unit of measurement of C, tbsp, tsp and ml? “Teaspoon, Ma’am”

“Milliliter

“Very good, class!”

 B. MOTIVATION (ACTIVITY)

DIRECTIONS: List down the cost of ingredients used in

making a simple vegetable lumpia. Write your answer on
your notebook. You may also ask your parents/guardians
and list down the cost of a meal ingredients prepared at
home.

Items/ Ingredients Purchase cost/ Buying price

C. ANALYSIS
Answer this following question after answering the questions
in motivation:
“It’s so very difficult Ma’am because we have
 How did you find the activity?
still no idea about pricing”
 By any chance do you want to start a business and
gain more profit? “Maybe, Ma’am if we will learn on how to
compute the expenses and more”

D. ABSTRACTION

COST OF PRODUCTION

Cost of production is the total price paid for resources

used to make a product or create a service to sell including
raw materials, labor, and overhead.

It is calculated by dividing the outputs produced by a

company by the inputs used in its production process.
Common inputs are labor hours, capital and natural
resources, while outputs are generally measured in sales or
the number of goods and services produced.

Principles of Costing

In a food business you need to know the total cost of the

product before you will sell it. The following are the things
to consider in calculating the cost of the 1/product.

1. Markup is the amount added to the price cost. It can also

be stated as a permanent amount or as percentage ofithe
total cost.

2. Selling price - is the price at which a product or service is

sold.

3. Purchase Cost - is the price a buyer pays for the food

bought.

4. Total Cost - is the total cost of food production.

5. Yield - is the amount of usable product after it has been

processed.

Calculating Mark-Up and Selling

1. Peso Mark-Up= Selling Price - Purchase Price

2. Percent Mark-Up= Peso Mark-U÷ Selling Price

3. Selling Price= Total cost + Peso Mark-Up

No. Of Yield

For Example:

Compute the PESO MARKUP and the SELLING PRICE of

PULVORON Product if given this estimated cost of
ingredients which produced 50 pcs. Pulvoron with 50%
markup.

PRODUCT INGREDIENTS PURCHASE

COST

PULVORON 1/2 cake flour 25.00

1/4 kilo sugar 35.00

1 small pack 45.00

powdered Milk
(330g)

Wrapper 5.00

Total 110.00

FORMULA:

PESO MARKUP = (TOTAL COST X 50% MARKUP)

 = 110.00 × .50 = 55.00

SELLING PRICE = TOTAL COST ＋ PESO MARKUP

NO. OF YIELD

= 110.00 ＋ 55.00 = 165.00 ÷ 50pcs. = 3.3

E. APPLICATION

Direction: Complete the table below. Calculate the percent

mark-up based on selling price. Write your answer in your
paper.

Items Purchase Selling Peso Percentag

cost/ Price mark-up e mark-
buying up
price

Hotcake 5.00 7.00

Cuproons 12.00 15.00

Bukopie 30.00 50.00  2.00, 28%

 3.00, 20%
Banana Cue 7.00 10.00  20.00, 40%
Coffee 20.00 25.00  3.00, 30%
 5.00, 20%
Lansones 25.00 30.00  5.00, 16%

F. EVALUATION

Direction: Identify the Principles of Costing that is being

described:

1. Is the amount of usable product after it has been

processed.

2. Is the amount added to the price cost. It can also be stated 1. YIELD
2. MARKUP
as a permanent amount or as percentage of the total cost. -
3. TOTAL COST
3. Is the total cost of food production. 4. SELLING PRICE
5. PURCHASE COST
4. The price at which a product or service is sold.

5. The price a buyer pays for the food bought.

Prepared by:

JEZRYLL S. NATIVIDAD
BTVTED FSM 4A

Checked by:

MRS. GRACE C. BERNAL

Cooperating Teacher