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1. Give the substitute of the given ingredients
below.
1. 2 cups nuts
2. ½ butter
3. 1 ½ cups brown sugar
4. 3 cups milk

3. 1.What is he going to sell?
2. Do you think many people will buy his
product? Why?

4. Calculate Cost of
Production

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.)

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