Semi-Detailed Lesson Plan (Cost of Production)

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St.

Bridget College
Batangas City, Philippines
COLLEGE DEPARTMENT
PAASCU Accredited
Contact No. (043) 723-3616

SEMI-DETAILED LESSON PLAN IN COOKERY 8

I. Objectives
 Know the principle of costing in production
 Identify the difference of the four major parts of the
calculation
 Know how to compute the cost of production.
II. Content
Calculate Cost of Production
III. Learning Resources
 Learning Module (pages 16-17)
 PowerPoint Presentation
IV. Procedure
A. Preparatory activity
 Greetings
 Prayer
 Attendance
 Recap/Review
B. Lesson proper
The teacher will discuss the lesson to the students
through PowerPoint presentation.
In this lesson, you will learn the principle of costing and
how to compute the cost of production whenever you want to put
up your own business.
St. Bridget College
Batangas City, Philippines
COLLEGE DEPARTMENT
PAASCU Accredited
Contact No. (043) 723-3616

First, let us find out what is the meaning of the four


major part of the calculation.
1. PURCHASE COST/BUYING PRICE. It
means the total cost for the item or service
purchased including taxes, shipping costs and
other fees, and contingencies.
2. SELLING PRICE. It is the customer or client's
final price.
3. PESO MARKUP. This refers to the difference
between the selling price of a good or service
and its cost. It is expressed as a percentage
above the cost.
4. PERCENTAGE MARKUP. It measures the
gap between what an item costs the seller and
the price charged to the end customer.
The teacher will discuss the lesson and the formulas
that is in the module.
V. Evaluation
Direction: Answer the following problems below.
1. Kiel wants to sell a bibingka this coming “Misa de Gallo”
he ordered 50 pieces of bibingka with a cost of 20 pesos each.
He decided that he will sell it for 30 pesos each. How much do
you think is the peso markup the Kiel will get?

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