TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and Pastry
TLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and PastryTLE 7/8 Bread and Pastry
5. At the end of the lesson, the learners
are expected to:
a. Compute percentage mark-up
6. Cost - is commonly defined as
“sacrificed resources” for a
particular thing. It is anything
that can be measured in terms
of money.
7. Costing - is a process of
determining the cost. It is the
technique for ascertaining the
cost of production of any
product or service in the
business organization.
8. Cost of Production - refers to
the total sum of money needed
for the production of a
particular quantity of output.
9. How to Calculate Mark-up Percentage
Mark-up 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 mark-up
percentage very valuable.
10. Instructions:
1. Peso Mark-up is computed by subtracting
your buying price from your selling price.
Example:
Selling price ---------------------------- 15.00
Purchase cost/buying price --------- - 10.00
Peso mark-up ------------------------- = 5.00
11. 2. Percentage Mark-up can be
computed in two ways:
- based on buying price or
- based on selling price.
12. 2. Percentage Mark-up
Based on buying price
or purchase cost: Divide the Peso Mark-up value with the buying price.
Example:
Peso mark-up 5.00
Buying price ÷ 10.00
Percentage mark-up = .5 or 50%
Based on selling
price:
This is done by dividing the peso mark-up by the
selling price.
Example:
Peso mark-up 5.00
Selling price ÷ 15.00
Percentage mark-up = .33 or 33%
13. Using selling price will give you a lower percentage
mark-up (assuming you are making a profit), while using
cost will give you a higher percentage mark-up.
14. GROUP ACTIVITY
Trishia bought salted eggs for P7.00 per piece. She decided
to sell for P13.00 each.
1. Peso Mark-up: __________(1 pt.)
2. Percentage Mark-up based on buying cost: _______(1 pt.)
3. Percentage Mark-up based on selling price: _______ (1 pt.)
4. Solution: (2 pts.)
15.
16. Activity 1
Directions: Find the missing value. Write your answer on the
space provided. You must show your solutions below the
item.
1. Jay-Ar is selling fish at 120.00 per kilo. He bought the
fishes directly from the fisherman at 100.00 per kilo.
Peso Mark-up: __________(1 pt.)
Percentage Mark-up based on buying cost: _______(1
pt.)
Percentage Mark-up based on selling price: ______(1