SCHOOL Sagkahan National High School GRADE LEVEL 7&8

TLE
TEACHER MARIA JOBELLE B. ALBIA LEARNING AREA (Commercial
Grade 7&8 Cooking)
Daily Lesson Log TEACHING
DATES October 8, 2019 QUARTER
2nd
AND TIME
DAY TUESDAY
I. OBJECTIVES

Content Standard  Percentage mark-up

 Costs of production are computed according to standard procedure
Performance Standard  Computed costs of production are reviewed and validated according to
enterprise production requirements.
Learning
Competencies/Objectives
 Calculate cost of production

II. CONTENT HOW TO CALCULATE PERCENTAGE MARK-UP

III. Learning Resources TG / LM – Commercial Cooking
A. References
1. Teacher’s Guide
Pages Page 17
2.
Learner’s
Page 50-51
Materials
3. Textbook Pages
4. Additional
Materials from LR
Portal
B. Other Learning
Resources
IV.
PROCEDURES
Guide Questions:

A. Reviewing  What is a markup?

previous lesson  What does it mean to markup a product?
or Presenting the
new lesson  Why do companies markup products?
 How do you think they figure out how much to markup an item?

B. Establishing  What is your favorite store to shop at? (Students would give varying
purpose of the stores. Choose one store that a student listed)
lesson

The first thing we are going to look at is their prices. How do you think that your
favorite shop sets its prices? (Students might give answers “like they add 5.00 to
C. Presenting
every product” or some other may set 100.00. They may come up an idea of
examples/ adding a certain percentage.)
Instances of the  Give them a scenario depending on the answers you received from
new lesson
students. Ex. Ask them questions like “If you bought the item for 5.00
and now you sell it for 10.00, will you make enough money to keep your
business running?
How to Calculate Markup Percentage
Markup is the difference between how much an item costs you, and how much
you sell that item for--it's your profit per item. Any person working in business
or retail will find the skill of being able to calculate markup percentage very
valuable.
D. Discussing new Instructions
concepts and
practicing new 1. Calculate your peso markup. This is done by subtracting your
skills #1 buying price from your selling price.

Example

Selling price 15.00

Purchase cost/buying price - 10.00
Peso markup 5.00
 2. Decide whether you want to calculate your percentage markup
based on cost or selling price. Once you choose which you will be
using to calculate, it is important you stick to the method you
choose throughout all your calculations, or you will end up with
faulty data. If you decide to calculate your percent markup based
on cost, go on to Step 3. If you decide to calculate your percent
markup based on selling price, go on to Step 4.

3. Calculate percent markup based on cost. This is done by dividing

the peso markup by the cost.

Example

Peso markup 5.00

Purchase cost/buying price ÷10.00
Percentage mark up .5 or 50%

4. Calculate your percent markup based on selling price. This is

done by dividing the peso markup by the selling price.

Example

Peso markup 5.00

Selling price ÷15.00
Percentage mark up .33 or 33%

5. Make sure you consistently use either cost of the product or

selling price to find the percent markup on an item. Even though
the cost, selling price, and peso markup will always be the same,
the percentage markup will be drastically different depending on
if you calculate it using selling price or cost. Using selling price
will give you a lower percentage markup (assuming you are
making a profit), while using cost will give you a higher
percentage markup.
E. Discussing new
concepts and
practicing new
skills #2
.Activity
o First, you will select an item you would like to sell in a store. Use the list
provided to choose an item with its price. If you would like to sell an item not
listed, you may come and get approval from the teacher for the item and
F. Developing
Mastery (Leads to price.
Formative o Next let the students demonstrate on how to calculate the markup.
Assessment 3)
o Ask the student if this is the price the store would sell them for. Why or why
not?
o Is this enough to cover all expenses? Could you mark it up more than 100%?
Would that be too much? Why or why not?

G. Finding practical
applications of
concepts and
skills in daily
living

 Why do stores markup items they sell?

H. Making
generalizations  How did they decide the percent you wanted to markup your items?
and abstractions  What method did you find most useful in calculating your markups?
about the lesson
Why?
I. Evaluating
Learning
 Direction: Given the following recipe and its estimated cost, compute for
the total purchase cost and impose a 50% mark up to determine the
selling price of your product. Yield=24 servings

Item Unit coct Total Cost Peso Selling

mark-up Price per
serving
2 K chicken 115.00/kilo _____

1 head of garlic 50.00/kilo _____

20pcs/kilo
4 Tbsp soy sauce 15.00/bottle _____
Approx. 32T
1 tsp ground black 1.00/ small pack _____
pepper ½ t/pack
1/2 cup vinegar 12.00/bottle _____
Approx. 2
C/bottle
2 Tbsp cooking oil 40.00/bottle _____
Approx. 32T
TOTAL _____ _____ _____

Selling price = Total cost + Peso mark-up

No. of yield
SP= _____

V. REMARKS

VI. REFLECTION

A. No. of learners
who earned 80%
in the evaluation

B. No. of learners
who require
additional
activities for
remediation
C. Did the remedial
lessons work?
No. of learners
who have caught
up with the lesson
D. No. of leaners
who continue to
require
remediation
E. Which of my
teaching
strategies worked
well? Why did
these work?
F. What difficulties
did I encounter
which may
principal/supervis
or can help me
solve?
G. What innovation
or localized
materials did I
use/discover
which I wish to
share with other
teachers?

PREPARED BY: CHECKED BY:

MARIA JOBELLE B. ALBIA LIVIA T. MIRANDA

Teacher II Head Teacher VI