BUSINESS

MATHEMATICS
CLASS
Kumustahan
Most Essential Topic
Body

Applying an analysis and solve

profit and loss involving buy and
sell products
 LEARNING TARGETS:

I can differentiate profit from loss

I can illustrate how profit is obtained and how to
avoid loss in a given transaction
I can define break-even; illustrate how to
determine break-even point
I can solve problems involving buying and selling
products
 INSTITUTIONAL CORE
VALUE
Innovation
The learners will become engaged in
out-of-the-box thinking.
They will be able to: Creatively pursue
unique solutions to everyday problems.
Engage and Explore
Drill:
Perform the following problems:
1. 55% of 71?
2. What percent of 300 is 30?
3. ½ of ½?
4. 34% of 110
5. ⅓ of 75?
 Watch Video
Guide Question
1. What do profit and loss mean in business, and how can you tell if you
made a profit or a loss? If a store buys something for $50 and sells it for
$70, how much profit do they make? What if they sell it for $40 instead—
how much do they lose?
2. If your business made $5,000 in sales and had $4,200 in expenses, did you
make a profit or a loss? Why is it important to understand profit and loss in
business?
Concept Map
 Focus Question
How helpful knowing how to know
and solve for profit and loss in
solving real-life problems?”
PROFIT, LOSS AND
BREAK-EVEN.
 Objective:
Differentiate profit from loss
and understand how these are
calculated in business
transactions.
 Profit Loss
The financial gain The financial deficit
when revenue when expenses
exceeds expenses. exceed revenue.
Occurs when the Occurs when the
selling price > cost selling price < cost
price. price.
 Formula
Profit Loss
Profit = Total Revenue - Loss = Total Expenses -
Total Expenses Total Revenue
Profit = SP - CP Loss = CP - SP
 Profitable Transaction: Selling
price of a product is higher than
the cost price.

Loss-Making Transaction:
Selling price of a product is
lower than the cost price.
A product bought for $100 and sold for
$120 yields a profit of $20.
A product bought for $100 and sold for
$90 incurs a loss of $10.
Problem 1:
Scenario: A book purchased for $15
and sold for $25.
Problem 2:
Scenario: A toy bought for $20 and
sold for $30.
Problem 3:
Scenario: A gadget bought for $150
and sold for $140.
Problem 4:
Scenario: A jacket bought for $50 and
sold for $40.
ACTIVITY
Part 1 Directions: Determine the word described in each number.
1. Costs and expenses that change proportionately with the change in
volume are said to be _. ABLEAIRV
2. The break-even point occurs where total _ are equal to total costs.
ESEUNVER
3. A cost that is partly fixed and partly variable is referred to as a
____ cost. XEMID
4. Revenues minus variable costs equals the _. TRIBUCONIONT
5. When calculating a product’s break-even point in units, the
numerator is _ costs. DIXEF
 Part 2

Instructions: Present several scenarios with cost and

selling prices. Ask students to identify whether each
scenario results in profit or loss and calculate the
amount.

Bought for $30, sold for $45.

Bought for $75, sold for $65.
 HOW TO OBTAIN
PROFIT AND AVOID
LOSS
 Objective:
Illustrate strategies to obtain
profit and avoid loss in
transactions.
 Key Strategies to Obtain Profit

Increase Selling Price: Ensure that the selling price

covers costs and includes a profit margin.
Reduce Costs: Minimize costs through efficient
operations, bulk purchasing, etc.
Maintain Quality: Avoid returns or discounts due to
poor quality, which can reduce profit.
 Key Strategies to Avoid Loss

Avoid Overpricing: Set a competitive price to

attract customers.
Inventory Management: Avoid overstocking,
which can lead to selling at a loss.
Market Research: Understand the market to set
appropriate prices.
Practical Scenarios
Scenario 1: A bakery reduces ingredient costs
by buying in bulk, leading to higher profit
margins.
Scenario 2: A retailer faces losses due to
unsold inventory; discusses how better
inventory management could have avoided the
loss.
 ACTIVITY
Instruction: Solve for the following real life
problems involving profit and loss. Write the
complete solution and answer for each item.
You’ll gain 5 points each item (3 points for
correct and complete solution and 2 points for
complete and correct answer).
1. Cindy bought 50 pens for Php500.00. She then sold each pen for
Php7.50. Find the profit or loss of the said problem.
2. Jacob purchased a house for $49,000. He spent $6000 for repair
and $5,000 for air-conditioning. If he had sold the house for
$58,000, find the gain or loss in this transaction.
3. A company that makes and sells pencils has a production cost of
Php 5 per pencil. It also spends Php 1,000,000 for the packaging
and distribution of the pencils.
If each pencil is sold at Php 10, what is the break-even point
How many pencils should be produced to achieve a profit of
Php 6,000,000
Class Break!
BREAK-EVEN
ANALYSIS
 Objective:
Define and determine the
break-even point in business
operations.
Introduction to Break-even
Definition: The break-even point is where total
revenue equals total costs, resulting in no profit
or loss.
Importance: Helps businesses understand the
minimum sales needed to avoid losses.
 Break-even Formula

Break-even Point (Units): Fixed Costs / (Selling Price per

Unit - Variable Cost per Unit)
Problem 1: Problem 2:
Fixed costs = $10,000 Fixed costs = $17,500
Selling price = $100 Selling price = $150
Variable cost = $60 Variable cost = $90
Problem 3: A coffee shop has fixed costs of
$5,000, sells coffee at $5 per cup, and the
variable cost is $2 per cup.
Problem 4: A clothing store has fixed costs of
$20,000, sells each item for $50, and the
variable cost per item is $30.
ACTIVITY
 Break-Even Analysis and Profit
Calculation
Instructions: Divide the class into 6 groups, each group will
receive a scenario or problem to solve. Each member of the
group will have roles such as calculator, recorder,
presenter and researcher to assess the problem. The class
will have 20 minutes to complete the activity, and each
group will present their work to the class showing how they
came up with their answer.
All of the group must write a short paragraph explaining
what the break-even point is in business
 Group 1
Cafe Startup
Given A cafe has the following costs:
Fixed Costs: $5,000
Variable Cost per Coffee: $2
Selling Price per Coffee: $6
 Group 2
Handmade Jewelry Business
Given: A jewelry maker has the following
costs:
Fixed Costs: $3,000
Variable Cost per Necklace: $10
Selling Price per Necklace: $25
 Group 3
T-Shirt Printing
Given: A T-shirt printing business has the
following costs:
Fixed Costs: $2,500
Variable Cost per T-Shirt: $4
Selling Price per T-Shirt: $15
 Group 4
Bookstore
Given: A bookstore has the following
costs:
Fixed Costs: $8,000
Variable Cost per Book: $7
Selling Price per Book: $20
 Group 5
Specialty Bakery
Given: A specialty bakery has the
following costs:
Fixed Costs: $4,500
Variable Cost per Cake: $8
Selling Price per Cake: $20
 Group 6
Fitness Equipment Store
Given: A fitness equipment store has the
following costs:
Fixed Costs: $7,000
Variable Cost per Treadmill: $150
Selling Price per Treadmill: $500
BUYING AND
SELLING
PRODUCTS
 Objective:
Solve problems involving buying
and selling products, including
calculating profits, losses, and
break-even points.
Understanding Mark-up

Definition: The amount added to the cost price to

determine the selling price.
Formula: Selling Price = Cost Price + (Cost Price × Mark-up
Percentage)
Example:
Cost price = $80, Mark-up = 25%.
 Practical Examples of
Buying and Selling
Scenario 1: A product with a cost price of $50 is marked up
by 40%. Calculate the selling price.
Scenario 2: A product is bought for $100 and sold at a 15%
mark-up. Calculate the selling price.
Scenario 3: A store buys a smartphone for $300 and sells it
for $400. Calculate the profit and the percentage mark-up.
Scenario 4: A product is bought for $200, and a discount of
10% is given to customers. Calculate the new selling price
and profit if the initial selling price was $250.
 Practical Examples of
Buying and Selling
Scenario 4: A product is bought for $200, and a discount of
10% is given to customers. Calculate the new selling price
and profit if the initial selling price was $250.
 Focus Question
How helpful knowing how to know
and solve for profit and loss in
solving real-life problems?”
 LEARNING TARGETS:

I can differentiate profit from loss

I can illustrate how profit is obtained and how to
avoid loss in a given transaction
I can define break-even; illustrate how to
determine break-even point
I can solve problems involving buying and selling
products
 INSTITUTIONAL CORE
VALUE
Innovation
The learners will become engaged in
out-of-the-box thinking.
They will be able to: Creatively pursue
unique solutions to everyday problems.
Most Essential Topic
Body

Applying an analysis and solve

profit and loss involving buy and
sell products
Thank You.