Mark UP, Mark

ON, Mark
DOWN ? ?
?
 TERMS TO REMEMBER
Selling Price/Retail Price is the amount at which the
product is to be sold.

Cost Price is the total cost involved in selling a

product. This involves purchase price (fixed cost) and
all other expenses (variable cost) that are incurred
before a product is sold.
MARK-UP
 MARK-UP
PERCENTAGE
EXAMPLE 1
The cost price of an antique table is RM 5000.
What is the retail price/selling price and mark up
if the seller wants a 20% mark up based on:
i. Cost price
ii. Retail price
EXAMPLE 2
How much must be the selling price of a
monoblock table with a cost price of Php 525 if
the desired mark-up percentage is 28%?
EXAMPLE 3
How much was the cost price of a backpack sold
for Php 381.90 if the mark-up percentage is
34%?
MARK-ON
EXAMPLE 1
A fast-selling item in a department store is
currently being sold for Php 675.35.
Because of high demand for the item, the
store decided to apply a mark-on percentage
of 22%. Find the new selling price
EXAMPLE 1
A fast-selling item in a department store is
currently being sold for Php 675.35.
Because of high demand for the item, the
store decided to apply a mark-on percentage
of 22%. Find the new selling price
MARK-DOWN
EXAMPLE 1
How much markdown percentage was
applied to a jacket whose previous price of
Php 798 is now sold for 654.36
EXAMPLE 2
Find the previous selling price of a shirt
which now sells at Php 219 which was
given a markdown percentage of 27%
Margin VS.
Mark-up
? ?
?
MARGIN VS. MARK-
UP
 MARGIN
PERCENTAGE
MARK-UP
PERCENTAGE
EXAMPLE 1
EXAMPLE 2
A trader bought a bag that costs Php 650.
She sells it for Php 1,100. Find the
(a) margin percentage based on the selling
price
(b) mark-up percentage based on cost
EXAMPLE 3
If a product was sold for Php 200.00 and
costs Php 140.00 to manufacture, its margin
is Php 60.00.
 Trade Discount,
Single Discount and
Series of Discount
TRADE DISCOUNT

SINGLE DISCOUNT

SERIES OF DISCOUNT
SINGLE DISCOUNT
TRADE DISCOUNT

TRADE DISCOUNT

Net Invoice Price Rate = 100% - DR

EXAMPLE 1
Compute the discount for an item with a list
price of Php 1250.00 subject to a 15%
discount. What is the net invoice price?
EXAMPLE 2
A living room set worth Php 5300 was
granted a discount of Php 636. Find:
(a) Discount rate
(b) Net invoice price
(c) Net invoice price rate
EXAMPLE 3
Series of Discount
TRADE DISCOUNT

TRADE DISCOUNT

Net Invoice Price Rate = 100% - DR

EXAMPLE 1
Compute for the discount and the net
invoice price if an item listed at Php 1250 is
given a 10% and %5 discount
EXAMPLE 2
Activity: Solve Me
Activity: Solve Me
Activity: Solve Me
Activity: Solve Me