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# CALCULATE COST PRODUCTION.pptx

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# CALCULATE COST PRODUCTION.pptx

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### CALCULATE COST PRODUCTION.pptx

1. 1. Calculate cost of productions
2. 2. How will you calculate mark up?
4. 4. What are the procedures in calculating percentage mark up?
5. 5. Calculate the percentage mark up by dividing the peso mark-up to selling price or by dividing the peso mark-up by the purchasing cost.
6. 6. Problem 1: Mang berting went to Bohol. He purchased calamay for Php 10.00. When he goes back to his town he sells the calamay for Php. 15.00. He wants to know how much is his peso mark up based on purchase cost and selling price.
7. 7. Solution: Selling price - Purchase Cost = Peso Mark up Php. 15.00 - Php. 10.00 = Php. 5.00
8. 8. Calculate the percentage mark up based on purchase cost by dividing the peso mark-up by the purchasing cost. Peso Mark-up/ Purchase Cost = Percentage Mark-up Php. 5.00/ Php. 10.00 = 50 %
9. 9. Calculate the percentage mark up based on selling price by dividing the peso mark- up by the selling price. Peso Mark-up/ selling price = Percentage Mark-up Php. 5.00/ Php. 15.00 = 33 %
10. 10. Remember: the purchase cost, selling price, and peso mark up will be drastically different depending on if you calculate it using the selling price or purchase cost. Using a selling price will give you a lower Percentage Mark-up (assume that you are making a profit) while using the Purchase Cost will give you a higher Percentage Mark-up.
11. 11. Problem 2: The grade 8 students of Ms. Durano wants to cook and sell turon for their upcoming TLE exhibit. But they don’t know how much will be the selling price. Solve for the total purchase cost and peso mark-up with at least 50 % mark-up, yields with 20 serving. Here are the list of items and its purchase cost.
12. 12. Items Cost 1 kl banana Php. 40.00 ½ kl jackfruit Php. 35.00 1 c. cooking oil Php. 20.00 1 pack lumpia wrapper Php. 27.00 ¼ kl brown sugar Php. 16.00
13. 13. Solution: To get the total purchase cost, add the cost of all items
14. 14. TPC = Php. 40.00 + Php. 35.00 + Php. 20.00 + Php. 27.00 + Php. 16.00 = Php. 138.00
15. 15. Calculate peso mark up by multiplying the total purchase cost and the percentage mark-up. PMU = TPC x % MU
16. 16. PMU = TPC x % MU = Php. 138.00 x 50 % = Php. 69.00
17. 17. Calculate the selling price by adding the total purchase cost and the percentage mark-up over the number of yields. SP = TPC + PMU/ NO. OF YIELDS
18. 18. SP = TPC + PMU/ NO. OF YIELDS = Php. 138.00+ Php. 69.00/20 = Php. 207/20 = Php. 10.35
19. 19. Group Activity Problem: Aling Marta wants to cook and sell Chicken and Corn Chowder soup but she doesn’t know how much will be the selling price per serving. Below are the list of its ingredients and purchase cost. Solve for the total cost and peso mark up with at least 50% mark up, yields 30 servings.
20. 20. Items Cost ½ kl chicken Php. 70.00 1 can corn kernel Php. 33.00 400 g celery Php. 56.00 250 g flour Php. 25.00 20 g bacon Php. 36.00 ¼ kl carrot Php. 40.00 ¼ kl onion Php. 35.00 1 pack salt Php. 1.00 1 pack margarine Php. 5.00
21. 21. Solution: TPC = Php. 70.00+ Php. 33.00+ Php. 56.00+ Php. 25.00+ Php. 36.00+ Php. 40.00+ Php. 35.00+ Php. 1.00+ Php. 5.00 = Php. 301.00 PMU = TPC x % MU = Php. 301.00 x 50 % = Php. 150.50 SP = TPC + PMU/ NO. OF YIELDS = Php. 301.00 + Php. 150.50/30 = Php. 451.50/30 = Php. 15.05
22. 22. Assessment: 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
23. 23. Item Unit cost Total Cost Peso mark-up Selling Price per serving 2 kl chicken 115.00/kilo _____ 1 head of garlic 50.00/kilo (20pcs/kilo) _____ 4Tbsp soy sauce 15.00/bottle (approx. 32 c/bottle) _____ 1 tsp ground black pepper 1.00/ small pack ½ t/pack ______ 1/2 cup vinegar 12.00/bottle Approx. 2 C/bottle ______ 2Tbsp cooking oil 40.00/bottle Approx. 32T ______ TOTAL ________ ________ ________
24. 24. Assignment: Is it important to follow the procedure in calculating mark up percentage? Why? Write it in ½ sheet of paper.