This document provides information about materials and tools used for handicrafts as well as methods for finishing handicraft projects. It discusses common Philippine materials like coconut, bamboo, abaca fiber and seashells. It also outlines the basic steps for accounting for the cost of a handicraft project including costs of materials, tools and labor. An example is provided to demonstrate how to calculate total production cost and profit for a coconut shell goblet project. Students are assigned to complete a self-assessment on handicrafts for the following day.

1. Handicraf
t

2. Open your book on page 210

3. Handicraft
Materials

4. Coconut

5. Coconut

6. Buri

7. Buri

8. Nipa

9. Pandan

10. Talahib

11. Bamboo

12. Abaca

13. Maguey

14. Buho or Bali

15. Rattan

16. Nito

17. Saba

18. Seashells

19. Basic Handicraft Tools
Open your books on page 212

20. Finishing
The last step in completion of a handicraft project.
An act of beautifying or preserving the beauty of
the surface of an assembled product.
2 kinds of finishing
1. Transparent – done with varnish
2. Opaque – done with paint

21. Methods
for
Finishing
Painting with
enamel
Varnishing
Waxing or
Wax Polishing
Oil-
polishing

22. Painting with enamel
2 kinds of paint
1. Oil-based enamel paint
thinned by paint or lacquer thinner.
example: Quick Dry Enamel (QDE) - usually applied
on wood and metal surfaces
2. Water-based latex paint
thinned by ordinary tap water.
used for painting concrete surfaces
like walls.

23. Varnishing
• To enhance the natural wood color and to make it
more durable.

24. Waxing

25. Oil-polishing

26. Open your books on page 221

27. Open your books on page 222

28. Accounting for the Cost
Cost of Material
*plan and list of
needed materials
*allow you to check
if you overspent or
underspent
Reasonable
Replacement
Cost of Tools
*If the tools are
bought and not
available at home.
Cost of Labor
*effort in doing the
project.

29. Example: Coconut Shell Goblet
x 10
1. Cost of Materials
Coconut shell -------------------------------(none)
Wood -----------------------------------------(none)
Varnish --------------------------------------- 50.00
Sand paper ---------------------------------- 30.00
Wood glue ----------------------------------- 30.00
2. Reasonable Replacement Cost of Tools
Chisel and knife -----------------------------(none)
3. Cost of Labor
Value of effort ------------------------------- 120.00
Php.
110.00
Php. 0.00
Php.
120.00
TOTAL Production Cost ---------- Php. 230.00

30. Of course, to recover the cost in
doing the product.
Why do we
sell?
How will I know my
profit?
Selling price minus(–) total
production cost

31. There are no rules in pricing.
How do we determine the
selling price?
But if your product has many similar
products in the market, its price will be
CHEAPER.
Your product must have outstanding positive
features (will make it unique) so the price
can be HIGHER.

32. 2 easy ways to sell your
product.
1. Lower production cost
2. Better positive feature of the
product

33. 1. School
2. Home
3. Community
4. Local marketplace
5. Tiangge
6. Malls
7. Export

34. Now let’s go back to the
accounting for the cost.

35. Example: Coconut Shell Goblet
x 10
1. Cost of Materials
Coconut shell -------------------------------(none)
Wood -----------------------------------------(none)
Varnish --------------------------------------- 50.00
Sand paper ---------------------------------- 30.00
Wood glue ----------------------------------- 30.00
2. Reasonable Replacement Cost of Tools
Chisel and knife -----------------------------(none)
3. Cost of Labor
Value of effort ------------------------------- 120.00
Php.
110.00
Php. 0.00
Php.
120.00
TOTAL Production Cost ---------- Php. 230.00

36. For example, the market price of one goblet is Php. 70.00.
You made 10 goblets. (Php.70.00 x 10 pcs. = Php. 700.00)
Remember: To calculate for your profit, the formula is
SELLING PRICE – TOTAL PRODUCTION COST = PROFIT
So,
Php.700.00 – Php. 230.00 = Php.470.00
Not bad for a beginner, and you still have remaining materials
for another sets of goblet.
This is business.
TOTAL Production Cost ---------- Php. 230.00

37. Assignment
SA 4.1 tomorrow
Handicraft (pages 209-225)
Bring your test notebooks.
No test notebook = no SA.
Note: St. Clare, you have your EPP tomorrow.
(1 English period)