ARJANES DEMO

1. 4 PICS 1 WORD

2. COMMISSION

3. Objectives:
•To learn the different types of
commission
•Compute for the different types of
commission
•Solve problems involving
commission

4. WHAT IS COMMISSION?
•Commission is a fee paid to a
person who makes a sale.
•The commission is usually a
percentage of the selling price.
•The percent is called the
Commission Rate.

5. 3 THREE TYPES OF
COMMISSION

6. 1.STRAIGHT COMMISSION
2.SALARY PLUS COMMISSION
3.GRADUATED COMMISSION

7. STRAIGHT COMMISSION
•Is a type of commission
where a person is paid a
percentage of his/her
sales only

8. Jana works on a “commission only”
basis and receives 3% on her
monthly sales without a base salary.
What is her commission and total
pay during a month when she sells
Php 108,000 worth of appliance?

9. Given:
COMMISSION RATE = 3%
TOTAL SALES = Php 108,000
COMMISSION =?

10. FORMULA:
COMMISSION = Total Sales x Commission Rate
= 108,000 x 3% = 3,240
Janna’s commission for the month is
Php 3,240

11. SALARY PLUS COMMISSION
•Is a type of commission
where a person gets paid a
salary and a percentage of
his/her sales.

12. Mr. Cruz decides to work for ABX
Company that will pay him Php
3,500 per week and 6% of any
sales above Php 3,000. If he sold
goods worth Php 5,000 , what is
his gross pay?

13. Given:
SALARY = Php 3,500
COMMISSION RATE = 6% of sales above Php 3,000
TOTAL SALES = Php 5,000
GROSS PAY = ?

14. FORMULA:
GROSS PAY = ( Commission Rate x Sales) + Salary
= (0.06 x 2,000) + 3,500
= (120) + 3,500 = 3,620
Mr. Cruz’s gross pay is Php 3,620

15. GRADUATED COMMISSION
•Is a type of commission
where the percentage
changes based on how
much someone sells.

16. Hanna has a monthly commission
plan where she receives 2.5% on the
first Php 100,000 of sales during the
month and 3.5% on the sales above
Php 100,000. If her total sales during
the month is Php 50,000, compute for
the commission.

17. SALES AMOUNT COMMISSION RATE COMMISSION
Php 100,000 2.5% or 0.025 Php 2,500
Php 50,000 3.5% or 0.035 Php 1,750
Php 4,250
TOTAL COMMISSION
TOTAL SALES = Php 150,000
Formula:
SALES AMOUNT X COMMISSION RATE = COMMISSION
Hanna’s commission for her total sales of 150,000 is
Php 4,250

18. QUESTION?

19. SOLVE:
John is a sales representative who
earns a 10% commission on all sales
he makes. If he sells product worth
Php 10,000, how much commission
will he earn?

20. Assignment:
• Solve the word problem
Maria is a salesperson who earns a commission on
her sales. She sells a product worth Php 25,000 and
earns a commission of Php 3,125. What is her
commission rate?
• Explain the difference between a Straight
Commission and Graduated Commission. Provide
an example of each.