31. SELLING PRICE= 125 + 62.5 = 187.5 ÷ 40 pcs = 4.7 or 5.00 pesos each
ICE CANDY= 5 pesos per piece
32. 1. PUTO: PESO MARK UP = Selling price – Purchase price
= 8.00 – 5.00
Peso Mark Up = 3.00
PERCENT MARK UP = Peso Mark up – Selling price
= 3.00 – 8.00
Percent Mark Up = 0.375 or 0.38 x 100 = 38%
33.
34. Items
Purchase cost
(Buying price)
Selling price Peso Mark up
Percentage Mark
up
1. Bibingka 5.00 7.00
2. Cupcake 8.00 11.00
3. Turon 10.00 14.00
4. Hotcake 15.00 20.00
Learning Task No. 1: Complete the following table.
35. Learning Task No. 2: Write down five (5) advantages
and disadvantages of cost principle.
Item Price
1 kilo beef 350.00
Soy sauce 10.00
Onion 10.00
Garlic 12.00
Black pepper 3.00
salt 2.00
Learning Task No. 3: Given the beefsteak recipe and
its estimated cost, compute for the break even price
and impose a 50% mark up to deter-mine the selling
price of your product.
