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Technology and Livelihood Education 
Home Economic-Commercial Cooking 
(Grade 8 Exploratory) 
I. Objective 
In the end of the lesson the students would be able to 
A. Compute the total cost, mark up and selling 
II. Subject Matter 
Topic: Calculate cost of production. 
Reference: page 49-57(TLE-commercial-cooking) 
Materials: Visual aid, chalk and black board. 
III. Procedure 
A.Premilinary Activity 
1. Prayer 
2. Attendance 
B. Developmental Activities 
1. Awareness 
The teacher will inform the student that our activity is to calculate total cost, markup and selling price of 
 Motivation 
The teacher will ask the student who among g you have gone to public market and buy the recipe ingredients? 
how much is the price of the typical ingredient like sugar, flour and salt? 
 Presentation 
How to Calculate Markup percentage 
Markup is the difference between how much an item cost you, and how much you sell that item for –it’s 
your profit per item. Any Person working in retail will find the skill g being able to calculate markup percentage 
very valuable. 
Instruction 
1. Calculate your peso markup, this is done by subtracting your 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 you percent markup 
based on cost, go on to step 3. If you decide to calculate your percent markup based on selling price, gone 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 
______ 
4. Calculate your percent markup base 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 percentage markup on an 
item. Even though the cost, selling price, and peso markup will always be the same, selling price or cost. Using 
be drastically different depending on if you calculate it using selling price or cost. Using selling price will give you 
a higher percentage markup.
 Activity 
FRIED BANGUS 
Serving=10 Markup=20% 
Item Cost=? Selling Price=? 
Item 
1k Bangus Fish 
1tbsp. Salt 
½ lapad Oil 
2 charcoal 
Item Cost 
P180 /Kilo 
P5/per pack 
P21 per 1 lapad 
P5 per pack 
 Analysis 
The teacher will ask the student who among you have answered the item cost and selling price? 
 Assessment 
Special Canton Recipe 
Serving=30 Markup=20% 
Item Cost=? Selling Price=? 
Item 
1kilo golden special canton 
¼ ground pork 
¼ repolyo 
1lapad oil 
¼ onion 
1/8 carrot 
1 majic sarap 
1 tbsp soy sauce 
Item Cost 
40.00 1k 
150.00 /1k 
25.00/1k 
19.00 
85.00/1k 
40.00 
3.00 
7.00 
200ml 
 Assignment 
The student will observe the price in the PUBLIC MARKET.

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Tle commercial cooking 2

  • 1. Technology and Livelihood Education Home Economic-Commercial Cooking (Grade 8 Exploratory) I. Objective In the end of the lesson the students would be able to A. Compute the total cost, mark up and selling II. Subject Matter Topic: Calculate cost of production. Reference: page 49-57(TLE-commercial-cooking) Materials: Visual aid, chalk and black board. III. Procedure A.Premilinary Activity 1. Prayer 2. Attendance B. Developmental Activities 1. Awareness The teacher will inform the student that our activity is to calculate total cost, markup and selling price of  Motivation The teacher will ask the student who among g you have gone to public market and buy the recipe ingredients? how much is the price of the typical ingredient like sugar, flour and salt?  Presentation How to Calculate Markup percentage Markup is the difference between how much an item cost you, and how much you sell that item for –it’s your profit per item. Any Person working in retail will find the skill g being able to calculate markup percentage very valuable. Instruction 1. Calculate your peso markup, this is done by subtracting your buying price from your selling price. Example Selling price -15.00 Purchase cost/buying price -10.00 Peso markup 5.00
  • 2. 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 you percent markup based on cost, go on to step 3. If you decide to calculate your percent markup based on selling price, gone 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 ______ 4. Calculate your percent markup base 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 percentage markup on an item. Even though the cost, selling price, and peso markup will always be the same, selling price or cost. Using be drastically different depending on if you calculate it using selling price or cost. Using selling price will give you a higher percentage markup.
  • 3.  Activity FRIED BANGUS Serving=10 Markup=20% Item Cost=? Selling Price=? Item 1k Bangus Fish 1tbsp. Salt ½ lapad Oil 2 charcoal Item Cost P180 /Kilo P5/per pack P21 per 1 lapad P5 per pack  Analysis The teacher will ask the student who among you have answered the item cost and selling price?  Assessment Special Canton Recipe Serving=30 Markup=20% Item Cost=? Selling Price=? Item 1kilo golden special canton ¼ ground pork ¼ repolyo 1lapad oil ¼ onion 1/8 carrot 1 majic sarap 1 tbsp soy sauce Item Cost 40.00 1k 150.00 /1k 25.00/1k 19.00 85.00/1k 40.00 3.00 7.00 200ml  Assignment The student will observe the price in the PUBLIC MARKET.