2. MARK-UP = SELLING
PRICE – COST PRICE
MU = S – C
where MU = Mark-up
S = Selling Price
C = Cost Price
The difference
between the
selling price and
the cost price.
Sometimes
referred as
MARGIN or GROSS
PROFIT.
3. 1. Aling Ana would like to sell
little trinkets she purchased
from Divisoria for PhP12 each. If
the operating cost is set at 25%
of the cost and she would like to
have a 15% profit on the cost of
each item,
a. Determine the mark-up price
for each trinket.
b. Help Aling Ana determine the
selling price for each trinket.
The difference
between the
selling price and
the cost price.
Sometimes
referred as
MARGIN or GROSS
PROFIT.
4. 2. A jacket which costs
PhP1,350 is being sold
at PhP2,025. What is
the rate of mark-up
based on cost?
The difference
between the
selling price and
the cost price.
Sometimes
referred as
MARGIN or GROSS
PROFIT.
5. 3. Julia buys a
notebook with a cost
of PhP45. The rate of
mark-up based on cost
is 25%. Find the selling
price and the mark-up.
The difference
between the
selling price and
the cost price.
Sometimes
referred as
MARGIN or GROSS
PROFIT.
6. 4. Peter decides to
impose a mark-up of
PhP5 on each pen he
sells to his classmates
and friends. This
represents a 20% mark-
up based on the selling
price. Find the cost and
the selling price of the
pens Peter sells.
The difference
between the
selling price and
the cost price.
Sometimes
referred as
MARGIN or GROSS
PROFIT.
7. MARK-ON = PEAK
SELLING PRICE –
REGULAR SELLING
PRICE
MO = PS – S
PS = Peak Selling Price
S = Regular Selling
Price
The difference
between the
peak selling
price and the
regular selling
price.
8. 1. Manang Crising observes that
market goers prefer to buy fish from
her because there is an undersupply of
meat in the market this season.
She then decides to increase the price
of galunggong by PHP10 per kilo. If the
cost of galunggong is PHP90 per kilo
with a 35% mark-up, what is its new
selling price with the additional
increase of PHP10? By how much is the
rate of mark-up based on cost
increased by adding
PHP10 to the regular selling price of
the galunggong?
The difference
between the
peak selling
price and the
regular selling
price.
9. 2. Yvette’s Flower Shop imposes a
45% mark-up on flowers delivered
to them for sale. During All Saint’s
Day, however, an additional mark-
on of 25% of the regular selling
price is added on. Determine the
unit price of 300 roses worth
PhP15,000 delivered to Yvette’s
Flower Shop during All Saint’s Day.
How much is the selling price of
each rose during All Saint’s Day at
this flower shop?
The difference
between the
peak selling
price and the
regular selling
price.
10. 3. Find the peak selling
price and the cost price of
memorabilia items being
sold for PhP500 if the mark-
up is set at a rate of 25% of
the cost price with an
approved 15% mark-on rate
based on the cost price
included because of a
special event.
The difference
between the
peak selling
price and the
regular selling
price.
11. MARK-DOWN =
SELLING PRICE – SALE
PRICE
MD = S – SP
where MD = Mark-
Down
S = Selling Price
SP = Sale Price
The difference
between the
REGULAR
SELLING PRICE
and the SALE
PRICE
12. 1. Carlo was able to buy a
pair of shoes regularly
priced at PhP3,500 for only
PhP2,100.
a. What was the amount of
the mark-down?
b. What was the rate of the
mark-down?
The difference
between the
REGULAR
SELLING PRICE
and the SALE
PRICE
13. 2. During a Midnight Madness
Sale, a board game regularly
priced at PhP8,500 was sold at
55% discount. The cost of the
board game is PhP3,450 and
expenses are 14% of the regular
selling price.
a. What was the amount of the
mark-down?
b. What was the rate of the mark-
down?
The difference
between the
REGULAR
SELLING PRICE
and the SALE
PRICE
14. 3. Super Mall paid PhP15,000 for
a set of dishes. Expenses are
18% of the selling price while
the required profit is 15% of the
selling price. During an inventory
sale, the set of dishes was
marked down by 30%.
a. What was the regular selling
price?
b. What was the sale price?
c. What was the profit or loss?
The difference
between the
REGULAR
SELLING PRICE
and the SALE
PRICE
