Page 1 : 11, BUSINESS, MATHEMATICS, Third Quarter, , LEARNING ACTIVITY SHEETS, , i

Page 3 : TABLE OF CONTENTS, Page No., , COMPETENCIES, Express:, a. Fractions to decimal and percent forms, b. Decimals to fractions and percent forms, c. Percent to fractions and decimal forms, , 1, , Give real life situations to illustrate fractions, decimals, and percent, Solve problems involving fractions, decimals, and percent, , 6, , Identify the different kinds of proportions and write examples of real, life situation for each, Solve problem involving direct, inverse, and partitive proportion, , 12, , Differentiate Mark-on, Mark down and Mark-up, Illustrate how Mark-on, mark-down and Mark-up are obtained, , 18, , Differentiate mark-up from margins, , 25, , Describe how gross margins is used in sales, , 30, , Compute single trade discounts and discount series, , 34, , Differentiate profit from loss, , 39, , Illustrate how profit is obtained and how to avoid loss in each transaction, , 43, , Determine the break-even point, Solve problems involving buying and selling products, , 48, , Compute interest specifically as applied to mortgage, amortization, and on services/utilities and on deposits and loans, , 55, , iii

Page 4 : BUSINESS MATHEMATICS, Name: ___________________________________________Grade Level: ________, Section: __________________________________________Score: _____________, , LEARNING ACTIVITY SHEET, FRACTIONS, DECIMALS AND PERCENT, Background Information for Learners, Fraction, decimal, and percent are different ways of representing an amount. A fraction is, part of whole when the whole is cut into equal part. Decimal is a fraction written in a special, form. Instead of writing ¼, for example you can express the fraction as the decimal .25. A, percent is ratio that compares a number to a 100. It is a specified amount for 100., Below are examples on how to convert fractions to decimals, decimal to percent, percent to, decimal and fraction to percent., • fractions to decimal, 1), • decimal to fraction, 1) 0.17 =, • decimal to percent, 1) 0.12 = 12%, • percent to decimal, 1) 25% = 0.25, • fraction to percent, 1), , 2), 2), , =, , 2) 1.25 = 125%, 2) 0.025% = 0.0025, 2), , Learning Competency with Code, The learners able to express fractions to decimal and percent form or vice versa., (ABM_BM11FO-Ia-2), ACTIVITY 1: Come, Fill Me!, Directions: Identify the missing part of the given table. Write your answer on the space, provided. Round off to the nearest hundredths on decimal and percent and indicate the lowest, term in fraction form. (1 point each item), Fraction, , Percent, , 1), , 0.35, , Decimal, 2), , 3), , 23.08%, , 4), , 5), , 1

Page 5 : 6), , 7), , 8), , .105, , 10.5%, , 9), , 10), , ACTIVITY 2: Who am I?, In the field of business, customer plays a vital role. Customers are important because without, them, businesses have nothing to offer. The great business magnate once said, “Your most, unhappy customers are your greatest source of learning”. Who do you think is the business, leader beyond this line?, Directions:, 1. To identify the business leader behind that line, match Column A to Column B., Write your answer on the space provided., 2. Then put the letter on the blank above each corresponding number to answer the, given question., Column A, , Column B, , ______ 1) 12.05% interest rate of, City Bank into decimal form, _____ 2) ₱47.5/L old price of gasoline, and new price is 48.80,, how many percent is the increase?, ______3) What is the total cost of the following, kg of pork (1kg=₱190), kg of, , A. PHP 714.29, B. P74,040.00, , C. .0125, , garlic (1kg=₱80) kg of cabbage (1kg=₱50),, ______4), , I have 1,500USD in my pocket, I, want to exchange with peso bill,, how much do I have if the rate is, ?, , E.35.09%, , ______5) In Cagayan Valley, 73 recovered, Among 208 cases in Covid,, how many percent have recovered?, , G. 0.1205, , ______6) Out of 208 COVID cases in the, region there is one mortality. What, is the rate of mortality?, , I. P330.00, , _____7. An item with 10% sale with the, original price of P225, how much, I am going to pay now?, , L. 2.74%, , 2

Page 6 : ______8) A senior citizen granted a VAT, exempt sale of 12% and a coupon, of 20% discount at any item, if a, senior citizen buys an item with, selling price of P1,000.00. How much, is the amount she is going to pay?, , O. 1.28%, , S. 0.48%, T. P202.50, , ____, (4), , ____, (3), , ____, (2), , ____, (2), , ____, (1), , ____, (8), , ____ ____ ____, (7), (5), (6), , ACTIVITY 3: I am a Concerned Citizen!, A. Directions: Express the following application of fractions into decimal and identify, the exact amount of each item. Round off to the decimal into nearest hundredths and, write your answer on the space provided. (1pt. each item), Fraction, , Decimal, , Exact Amount, , 1), (1kg=₱45), 2) 3 kg of chicken meat, (1kg=₱140), 3), (1kg=₱190), 4), , (1kg=₱20), , 5), , (1kg=₱45), , B. Directions: Express the following application of decimal into the fraction and, , percentage form. Round off the percent into nearest hundredths and if necessary,, express the lowest term in fraction. Write your answer on the space provided. (1pt., each item), , 6), 7), , 8), 9), , Decimal, 0.0031 GDP of the Philippines in, the world economy as of 201., The world bank sees the, Philippine economy shrinking by, 0.019 this year., The rate exchange of peso bill to, Japan Yen is, Gasoline Prices in Philippines, increased to 0.97 USD/liter in, July 2020., , Fraction, , 3, , Percent

Page 7 : 10) 1.45 Mbps increased in the, internet speed in the Philippines., C. Directions: Express the following application of percent into decimal and fraction, form. Round off the decimal into nearest hundredths and if necessary, express the, lowest term in fraction. Write your answer on the space provided. (1pt. each item), Percent, , Decimal, , Fractions, , 11), 12) 59.687% recovered cases in, COVID as of July 2020., 13) 35.09% recovered cases in, Region II., 14) 2.74% of oil price hike made by, oil company., 15) 7% interest rate offered by, private lending institutions., Reflections:, What have you learned from the activity?, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, References:, McKeague, Charles P., Prealgebra, Wadsworth Publishing, Belmont California, 2 nd ed., (1992), Mariano, Norma L. et. al., (2016). Business Mathematics for Grade11: Rex Book Store, Inc., Pasig City, NSWER KEY!, Activity 1: Come, Fill Me!, 1., 2., 3., , 6., 35%, .23, , 4., 5., , 7. 34.53%, 8., 9., , 66.67%, , 10. 44.44%, 4

Page 8 : Activity 2: Who am I?, 1. G, 5. E, 2. L, 6. S, 3. I, 7. T, 4. B, 8. A, “Your most unhappy customers are your greatest source of learning”, - BILL GATES, Activity 3. Concern Citizen!, , ₱1095, , A. 1), 4), B.6), 9), , , .31%, , 97%, , C. 11) 0.12,, 14) 0.03,, , 2), , ₱513.33, 5) 1.8, ₱81, , 3), , 7), , 8), , , 1.9%, , 10), , , ₱1013.33, , , 46%, , , 145%, , 12) 0.60,, 15) 0.7,, , 5, , 13) 0.35,

Page 9 : BUSINESS MATHEMATICS, Name: ______________________________________Grade Level: ______________, Section: ____________________________________ Date: _____________________, , LEARNING ACTIVITY SHEET, THE APPLICATION OF FRACTION, DECIMAL AND PERCENT, Background Information for Learners, We use decimals, fractions, and percent every day while dealing with money, weight, length,, computing grades, etc. They are important for understanding the financial aspects of, everyday life., Example:, • Time is commonly measured in fraction, • Checking of progress, • Prescription of medicine, • Interest Rate, Rate of inflation, • Statistics, Learning Competency with code, Give real- life problem that illustrate fractions, decimal and percent. (ABM_BM11FO-Ic-4), Solve practical problems that includes fraction, decimal and percent. (ABM_BM11FO-Id-5), ACTIVITY 1: What am I?, Directions: Identify the given real-life scenario if states the concept of Fraction, Decimal or, Percent. Write your answer in the space provided. (1 pt. each item), 1., 2., 3., 4., 5., 6., 7., 8., , Time consumed on social media, Senior citizen discount, Credit card Interest., Readings of gasoline consumption., Division of inheritance as provided by the law., The speed of a vehicle., Financial reports, Rate in the increase of enrolment, for senior high school, 9. Electric and water consumption bills, 10. Computation of value added tax, , 6, , ______________, ______________, ______________, _______________, , ______________, ______________, ______________, ______________, ______________, ______________, ______________

Page 10 : ACTIVITY 2: Let us do Something!, Directions: Write three (3) real life problems that illustrate each concept of fraction, decimal, and percent. Put it in the box provided., EXAMPLES, Fraction:, A complete set of grade school uniform requires, blouse and, , meters of white cloth for the, , meters of black cloth for the pants. How much clothing material of each, , color is required for 35 sets of uniform?, , Answer:, , meters for white cloth and, , for black pants, If a class of 120 students took business mathematics test and only, how many students failed the test?, , of them passed the test,, , Answer: 48 students, , Decimal:, Tina drove her car to the gas station for refueling. If the price of the gasoline is Php, 43.31 per liter and she paid Php1000 for gas purchase, how many liters of gasoline were, pumped into her car? Answer: 23.09L, Eman needs to call his classmates and give them final instructions about their class, project. He thinks he will need about 2 minutes to talk to each one of them. If his cp has a, current load worth PHP425 and call would cost him Php 6.15 per minute, how many of his, classmate will be able to talk to? Answer: 34 of his classmates, Percent:, A gadget cost Php ₱16000 before the 12% vat. How much is the total cost of the, gadget after VAT?, Answer: ₱17,920, Lyka’s monthly salary is ₱19850.00 if a deduction for taxes is ₱ 3200 from her, monthly paycheck, what percent of her salary goes to these deductions?, Answer: 16.12%, , Fraction:, _________________________________________________________________________, _________________________________________________________________________, _________________________________________________________________________, _________________________________________________________________________, _________________________________________________________________________, _________________________________________________________________________, _________________________________________________________________________, 7

Page 12 : 2. ABM students plan to raise P20,000 for displaced tricycle drivers. The fund-raising drive, collects only 25-centavo coins. If they have collected 60,000 25-centavo coins, what part, of their desired amount was collected?, , 3. Senior citizens are entitled to 20% discount and exempted from the value added tax on, the medicines prescribed by their doctors. If Patricio, a 68-year-old grandfather has, receipts that amounts to P1,350.00, how much is the billable amount?, , 4. Liza availed the BDO credit promo 0% interest on installment, to buy laptop worth, P57,800. How much would she pay for the laptop in a period of 24 months, if she must, pay equal amount every month?, , 9

Page 13 : Rubric for Activity 2, Source: iRubric.www.rcampus.com, Excellent (3), , Good (2), , Fair (1), , Poor (1), , Appropriate, content is used for, each, word, problem. Student, clearly, understands, the, mathematical, concepts, , Appropriate content, is used for each, word, problem., Students, shows, some understanding, of the mathematical, concept, , Appropriate, content may be, used., Students, shows, little, understanding of, the mathematical, concept, , Appropriate, content is not, observed., Students does not, demonstrate, an, understanding of, the mathematical, concept., , Organization The word problem, is written in clear, and coherent. The, word, problem, includes a correct, answer key that is, neat and legible., , The word problem is, written in clear and, coherent. The word, problem includes an, answer key., , The, word, problem is not, written in clear, and coherent. The, word, problem, may or may not, answer key, , The word problem, is not written in, clear, and, coherent., The, word, problem, does not include, answer key, , Mechanics, , Proper language,, capitalization, and, punctuation, are, present with no, mistakes., , Proper, language,, capitalization, and, punctuation, are, present with no more, than two mistakes., , Proper language,, capitalization,, and punctuation, may be used, but, more than two, mistakes., , Proper language,, capitalization, and, punctuation, are, not observed, , Illustration, , Illustration clearly Illustration, represents, the somewhat represents, topic, of, the the topic of the, problem., problem., , Content, , Illustration, attempts, represent, problem., , Illustration is not, to observed., the, , Reflection:, I have learned that ___________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, References:, McKeague, Charles P., Prealgebra, Wadsworth Publishing, Belmont California, 2 nd ed., (1992), Mariano, Norma L. et. al., (2016). Business Mathematics for Grade11: Rex Book Store, Inc., Pasig City, 10

Page 14 : ANSWER KEY, ACTIVITY 1: What am I?, 1. Time consumed on social media, 2. Senior citizen discount, 3. Credit card Interest., 4. Readings of gasoline consumption., 5. Division of inheritance as provided by the law., 6. The speed of a vehicle., 7. Financial reports, 8. Interest rate given by lending company., 9. Electric and water consumption bills, 10. Computation of value added tax paid by, Business owners., ACTIVITY 2: Let us do something!, Answers may vary., ACTIVITY 3: I am a problem solver!, 1., ₱190 = ₱617.5, , FRACTION, PERCENT, PERCENT, DECIMAL, FRACTION, FRACTION, DECIMAL, PERCENT, DECIMAL, DECIMAL, , ₱60 = ₱90, ₱1.75 = ₱14, Total costs = ₱721.50, - Yes, she will be able to buy everything with ₱98.50 left from her money., 2. P20,000=80,000-25-centavo coin, Collected coin 25-centavo coin ------60,000, 60,000/80,000 =3/4, ¾ is the desired part collected, 3. Total receipt of Medicine: P1,350.00, VAT Rate: 12%, Formula: Selling Price ÷ VAT Rate = VAT Exempt Sales, Solution: PHP 1,350 ÷ 1.12 = PHP1,205.36, Senior citizens are entitled to 20% discount, Formula: VAT Exempt Sales x Senior Citizen discount, PHP1,205.36 x .20= 241.07, Billable amount, Formula: VAT Exempt Sales -Senior Citizen Discount =Billable amount, Solution: PHP1,205.36-241.07=964.29, Billable amount is PHP964.29, 4. Amount of laptop -PHP57,800.00, Number of installment -24 months, PHP57,800 ÷ 24 = PHP2,408.33, , 11

Page 15 : BUSINESS MATHEMATICS, Name of Learner: ________________________________ Grade Level: _____________, Section: _______________________________________ Date: ___________________, , LEARNING ACTIVITY SHEET, KEY CONCEPTS OF RATIO AND PROPORTION, Background Information for Learners, The mathematical principles of proportion are sometimes difficult to imagine how you will, use in real life. Proportions are mathematical relationships, are perfect examples of math in, the real world. Common examples are grocery shopping, cooking, and getting from place to, place., Proportion is the relation of two things in size, number, or degree, it is also a statement of, equality between two ratios. There are three types of proportions; these are direct proportion,, inverse, and partitive proportion. The application and interpretation of ratio and proportion, to business firms is very useful in computing the analysis of financial statements, allocation, of costs and expenses, and distribution of income and losses., , Learning Competency with Code, Identify the different kinds of proportion and write examples of real-life situation for each., ABM_BM11RP-If-3, Solve problems involving direct, inverse, and partitive proportion. ABM_BM11RP-If-4, Activity 1 Fundamental Property of Proportions, Directions: Translate the world problem into proportion, and then solve the proportion using, the fundamental property of proportion., 1. If 1,000 kilos of steel are used instead of lumber, 7 trees are saved. How many trees, would be saved if 150,000 kilos of steel are used?, _____________________________________________________________________, 2. A tree casts a shadow of 8 meters long. A flagpole 15 meters tall casts a shadow of 6, meters long. How tall is the tree?, _____________________________________________________________________, 3. If 1 out of 6 people buy a branded item, how many people can be expected to buy this, item in a community of 6,000 people?, _____________________________________________________________________, 4. Eight painters are needed to paint a building for 30 days. If the job is to be completed, in 10 days, how many painters are needed?, _____________________________________________________________________, 5. A manufacturer observes that during an average production run, out of 1,000 items, produced by a certain machine, 25 will be defective. If the machine produces 2,030, items, how many are expected to be defective?, _____________________________________________________________________, , 12

Page 16 : Activity 2 Applications of Proportion, A. Directions: Determine whether each pair of ratios form a proportion. Show your solution, in a separate sheet of paper., 1. 5, 12, , and, , _10_, 25, , 3. _8_, 15, , and, , _12_, 22.5, , 2. 18_, 10, , and, , 27_, 15, , 4. _6.5_, 8, , and, , _13_, 16, , and, , 20_, 50, , 6. 2.5, 1.5, , and, , 3.5, 2.5, , 3., , 10, 24.5, , B. Directions: Find the missing term in each proportion. Show your solution in a separate, sheet of paper., 1., , n, 12, , =, , 8, 16, , 5., , a, 5, , =, , 18, 9, , 2., , 8, X, , =, , 12, 15, , 6., , 6, 8, , =, , b, 72, , 3., , 5, 7, , =, , c, 20, , 7., , 4, 4m, , =, , 180, 120, , 4., , 6, 9, , =, , 24, y, , 8., , 7, 15, , =, , 84, 2h, , Activity 3 Problem Solving, Directions: Analyze each problem and solve applying the three types of proportion., 1. When a partnership agreement stipulates an agreed capitalization of P/100, 000.00 and the, partners are to divide the said capitalization in the ratio of 1:2:2, partners are Maria, Kim, and, Sarah, respectively, contributing the capital. How much is the contributed capital of each, partners?, , 2. A baker uses a ratio of 1 egg for every 4 cups of flour in a certain recipe. If he or she uses a, dozen eggs, how many cups of flour will he or she need?, , 13

Page 17 : 3. To produce a certain perfume, Edward uses two basic elements, A and B, and combine, them in the ratio of 2:7. If he has 91 parts of element B, how many parts of element A should, he use?, , 4. Jana and Jay Ar share profits of their partnership in the ratio 2:3. If Jana’s share in the, profit for last year was P/30,000.00, how much was Jay Ar’s share in the profit of the, business?, , 5. A chef prepares a recipe that requires cups of flour and 10 tablespoons of shortening. How, many cups of flour ad tablespoon of shortening will be needed to make 12 recipes?, , 6. A picture frame with dimensions 20 cm by 30 cm is too small for a picture with a shorter, side measuring 40 cm. How many centimeters long would the longer side be for the picture to, fit in the new frame?, , 7. A box contains 120 mangoes. For every 3 boxes at least 5 mangoes have worms. A buyer, wants to buy all the boxes of mangoes inside the container van totaling to 144,000 mangoes., How many mangoes are rotten by worms?, , 14

Page 18 : 8. A supply of food last for a week for 24 families. How long would the supply last if 4 more, families must be supplied?, , 9. Ella and Jade decided that their profit and loss sharing ratio should be equal to their initial, capital investment. If Ella and Jade had capital balances of P/200,000.00 and P/100,000.00,, respectively, how much profit would Jade get if Ella got P/50,000.00 for last year?, , 10. A deceased person stated in his testament that his 48-hectare land be divided among his, three children using 1:2:3 partition, the oldest getting the biggest share. How much did the, second child receive?, , Reflections:, Write your brief description of your experiences by answering the following questions., 1. What have you learned from the activity?, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, __________________________________________________________________________, 2. How do you do you feel that activity relates to the real-world situations and problems?, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, , 15

Page 19 : 3. What are the difficulties have you encountered in the activity?, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, References:, Favila, Noel and Ingeso, Ma. Lourdes, Business Math, 2017 edition Educational Resources, Corporation Publishers, Brgy. Bagong Lipunan ng Crame, Cubao, Quezon City, Philippines, Lopez, Norma, Business Mathematics,Rex Book Store,Manila,Philippines, Answer Key, Activity 1 Fundamental Property of Proportions, 1. . 1000, 7, , 2., , 3., , 4., , 5., , =, , 150,000, t, , 1000 t, , =, , 1,050,000, , t, , =, , 1,050, , 6, 15, , =, , 8, h, , 6h, , =, , 120, , h, , =, , 20, , P, 6000, P, , =, , 1, 6, 1000, , X, 8, , =, , 30, 10, , 10x, 10, , =, , 240, 10, , X, , =, , 24, , X, 1000, , =, , 25, 1000, , 1000x, , =, , 50,750, , =, , X, =, 50.75, Activity 2: Applications of Proportion, A., 16

Page 20 : 1., 2., 3., 4., 5., 6., , 125 = 120 not proportion, 270 = 270 proportion, 180 = 180 proportion, 104 = 104 proportion, 500 = 490 not proportion, 25 = 5.25 not proportion, , B., 1. n = 6, 2. x = 10, 3. 100 or 14 2, 7, 7, 4. y = 36, 5. a = 10, 6. b = 54, 7. m = 2/3, 8. h = 90, Activity 3 Problem Solving, 1. Mara = 20,000, Kim = 40,000, Sarah = 40,000, 2. x = 48 cups of flour, 3. A = 182 = 26 parts, 7, 4. Jay Ar share = 45,000, 5. x = 72 cups of flour and x = 120 shortening, 6. x = 60, 7. x = 1,975, 8. x = 6, 9. x = 25, 10. x = 16, , 17

Page 21 : BUSINESS MATHEMATICS, Name: ________________________________________, , Grade Level: _____________, , Date: _________________________________________, , Score: ___________________, , LEARNING ACTIVITY SHEET, MARK ON, MARK DOWN AND MARK UP, Background Information for Learners:, MARK-UP is the difference between the selling price and the cost price sometimes, referred to as MARGIN or GROSS PROFIT., MARK-UP = SELLING PRICE – COST PRICE, EXAMPLE:, Peter decided 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 selling price of the pens, Peter sells., Solution:, MU = 0.20 x S, 5 = 0.20S, S = 25, The selling price of each pen is PhP25., MARK-ON = PEAK SELLING PRICE – REGULAR SELLING PRICE, EXAMPLE:, Find the regular 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., Solution:, PS = C + MU + MO, = C + 0.25C + 0.15C, 500 = 1.40C, C = 357.14, The cost price of the memorabilia item is PhP357.14., MARK-DOWN is the difference between the regular selling price and the sale price., , 18

Page 22 : MARK-DOWN = SELLING PRICE – SALE PRICE, EXAMPLE:, A product is marked down 15%; the sale price is PhP127.46. What was the original price?, Solution:, SP = 127.46, MD = 15%, 127.46 = (100 %- 15%) Original price, 127.46 = 85% ⋅ Original price, 127.46 = 0.85 ⋅ Original price, 127.46 / 0.85 = Original price, 149.95 = Original price, The original price is PhP 149.95., Learning Competency with code:, Differentiate Mark-on, Mark down and Mark-up ABM_BM11BS-Ig-1, Illustrate how Mark-on, mark-down and Mark-up are obtained. ABM_BM11BS-Ih-2, , Activity 1: Picture Analysis, Directions: Look at the pictures below. What can you say about the prices?, , ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, ________________________________________________________________, 19

Page 23 : Activity 2:, Directions: Solve the following problems., 1. Aling Ana would like to sell 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. What is the mark-up price for each trinket?, b. What is the selling price?, , 2. 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?, , 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., , 20

Page 24 : Activity 3, Directions: Solve the following problems., 1. Carlo bought a pair of shoes at PhP2,100.00. He saw that the original price was P3,500., a. How much is the mark-down price?, b. What is the mark-down rate based on the original price?, , 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. How much is the mark-down price?, b. What is the rate of the mark-down?, , 3. Super Mall sells set of dishes at PhP15,000. Expenses are 18% of the selling price and, Super Mall wants a profit that is 15% of the selling price. During an inventory sale, the set of, dishes was mark down by 30%., a. What is the regular selling price?, b. What is the sale price?, , 21

Page 25 : Rubric, Criteria, Content and ideas are organized in clear,, logical manner, The writing directly addresses the topic and, provides adequate discussion supporting the, main idea, The writing employs standard grammar, conventions, proper punctuations, and word, of choice, The sentences are well constructed with, varied structure, Total (20 points), , Rating, 1, 2, , 3, , 4, , 5, , 1, , 2, , 3, , 4, , 5, , 1, , 2, , 3, , 4, , 5, , 1, , 2, , 3, , 4, , 5, , Reflections:, I have learned that _________________________________________________________________, __________________________________________________________________________________, __________________________________________________________________________________, __________________________________________________________________________________, , Reference for Learners:, https://study.com/academy/lesson, Senior High School Business Math Teachers Guide, Answer Key, Activity 1: Answers may vary, Activity 2:, 1.Given:, Operating Cost – 25% of the cost, Price – 12 pesos, Profit – 15% of the cost of each item, Solution:, a.MU = E+P, = 0.25 x 12 + 0.15 x 12, = 3 + 1.80, = Php 4.80, The mark-up price for each trinket is Php 4.80., Since MU = S – C and, S = C + E + P, it follows that, MU = E + P, b. S = C + MU, = 12 + 4.80, = Php 16.80, Aling Ana should sell each trinket at Php 16.80, , 22

Page 26 : 2.Given:, Cost of galunggong – 90pesos per kilo, Mark up rate - 35%, Additional Price- P10, Solution:, MU = 0.35 x S, = 0.35 x 90, = Php 31.50, Selling Price before increase:, S = C + MU, = 90 + 31.50, = PhP121.50, Selling Price after increase:, PS = S + MO, = 121.50 + 10, = PhP131.50, Mark up rate = 25%, 3. Given, Cost of notebok -P45, Solution:, MU = 0.25 x 45, = PhP11.25, S = 45 + 11.25, = PhP56.25, The selling price of Julia’s notebook is, PhP56.25 which includes a mark-up of, PhP11.25., , Activity 3, 1.Given, Selling price – 3500 pesos, Sale price – 2100 pesos, Solution:, MD = S - SP, = 3500 - 2100, = Php 1,400, MD% = x 100%, = x 100%, = 40%, The amount of the mark-down is Php, 1,400 which is equivalent to a 40% markdown., SP = 0.45 x S, = 0.45 x 8500, The sale price of the board game is Php, 3,825., , 23

Page 27 : 2. Given, Selling price - 8,500 pesos, Discount rate - 55%, Sale price of the board game - 3,450 pesos, Expenses - 14% of the regular selling price, Solution:, a. 100% - 55% = 45% (The sale price is 45% of the selling price.), SP = 0.45 x S, = 0.45 x 8500, The sale price of the board game is Php 3,825., b., CTOTAL = C+E, = 3450 + 0.14 x 8500, = Php 4,640, P = SP - CTOTAL, = 3825 0 4640, = - Php 815 (loss), The loss made on the sale was Php 815, 3. Given:, Selling price - 15,000 pesos for a set of dishes., Expenses - 18% of the selling price, Required profit - 15% of the selling price, Mark down rate - 30%., Solution, a. S = C + E + P, S = C + 0.18xS + 0.15xS, S - 0.18xS - 0.15xS = 15,000, 0.67xS = 15,000, S = = Php 22,388.06, The regular selling price of the set of dishes is Php 22,388.06., b. 100% - 30% = 70% (The sale price is 70% of the selling price.), SP = 0.70 x S, = 0.70 x 22388.06, = Php 15,671.64, The sale price of the set of dishes was Php 15,671.64., , 24

Page 28 : BUSINESS MATHEMATICS, Name of Learner: ______________________________ Grade Level: _________________, Section: _____________________________________, , Date: _______________________, , LEARNING ACTIVITY SHEET, DIFFERENTIATING MARK UP FROM MARGINS, Background Information for Learners, The first and foremost step in determining the profitability of a firm is defining the, pricing structures of its products. This can be realized by understanding the margin and, markup as these numbers play an important role in determining the revenues and bottom line, in the financial statements., The difference between margin (also known as gross margin) and markup is that, margin is sales minus the cost of goods sold, while markup is the amount by which the cost, of a product is increased in order to derive the selling price., Example 1., The cost of Nanay Pacing homemade peanut butter is P80 and its retail price is P120,, find the following:, a. How much is the margin?, b. What is the margin percentage?, Solution:, Given: Selling Price (, , ) = P120, , Cost of Goods (, , ) = P80, , Margin= ?, , a. Since margin is sales minus the cost of goods, we will just subtract 80 from 120, which will give us 40. We have, , Thus, the margin is P40., b. To find the margin percentage, we will just divide the obtained margin by the selling, price., , or, , Thus, the margin percentage is 33.33%, , 25

Page 29 : Example 2., Olivia, a grade 12 student, applies her knowledge in dressmaking by producing, facemasks which are being sold in the market by her mother. If the margin percentage is 40%, and the selling price per facemask is P30, how much does Olivia spend in producing, facemask?, Solution:, Given: Selling Price = P30, , Margin Percentage = 40%, , Cost of Goods = ?, , Substituting the given, Using cross multiplication, Simplifying process, Applying APE and SPE, Simplify, Therefore, Olivia spend P18 in producing face mask., Example 3., Using example 1, the cost of Nanay Pacing homemade peanut butter is P80 and its, retail price is P120, find the following:, a. How much is the markup?, , b. What is the markup percentage?, , Solution:, Given: Selling Price ( ) = P120, Cost of Goods (, ) = P80, Markup =?, a. Since markup is the amount by which the cost of a product is increased in order to, derive the selling price, we will just subtract the cost of homemade peanut butter, from its selling price., , Hence, the markup on cost is P40., b. We divide the amount of markup by the cost in producing homemade peanut, butter. We have, , Therefore, the rate of the retail markup on cost is 50%., 26

Page 30 : Learning Competency with Code, Differentiate mark-up from margins. ABM_BM11BS-Ih-3, Exercise 1, Directions: Identify what is being referred/asked to in each of the statement. (1 point each), ________________1. It is obtained by subtracting the amount of sales and amount of sold, goods., ________________2. It is the amount by which the cost of a product is increased to derive, the selling price., ________________3. What is your divisor when you are to find the margin percentage of, sales?, ________________4. What is your divisor when you are to find the rate of the markup on, cost?, ________________5. It is a percentage of the selling price., ________________6. It is a cost multiplier., ________________7. Margin is expressed in the perspective of a __________., ________________8. Markup is expressed in the perspective of a __________., ________________9. It is defined as a function of cost., ________________10. Margin is defined as a function of __________., Exercise 2, Directions: Solve for the margin and margin percentage of the following situation. (2 points, each), 1. The cost of an item is P72 and it has a retail price of P89., , 2. Cactus has a cost of P50, and its selling price is P80., , 3. Renato bought a cellphone that costs P5,600. He decided to sell it to his friend Rene, since he needs it for their online class with the price of P6,000., , Exercise 3, Direction: Solve for the markup/markup percentage of the following situation. (2 points, each), 1. An office table with a total cost of P2,230 is sold for P2,900., , 27

Page 31 : 2. Danilo sells a pair of shoes in his online selling business at P650. The item costs, P490., , 3. A unit of laptop costs P18,350 and its selling price is P24,500., , Exercise 4, Direction: Solve the following problem. (3 points each), 1. Rene started to work as a computer software retailer during this time of pandemic. He, used a markup rate of 40%. Find the selling price of a computer software if the, original retail price is P2,500., , 2. Lorena collected orders in her online shop for a certain model of cellphone. She, bought several units at P3,200 each. If the items are being sold at P3,990 each, what is, the rate of the retail markup on cost?, , 3. Aling Luring’s restaurant charges P10 mark-up on each calamansi juice drink she, sells. A glass of juice drink sells for P35. What is the percentage mark-up on the, selling price?, , Reflections, What is/are the most important thought(s) you need to ponder about this lesson?, __________________________________________________________________________________, __________________________________________________________________________________, __________________________________________________________________________________, , 28

Page 32 : References, 1. Altares, P.S, et.al (2015). Business Mathematics. Sampaloc, Manila, 2. https://www.accountingtools.com/articles/what-is-the-difference-between-marginand-markup.html, 3. https://www.wallstreetmojo.com/margin-vs-markup/, , Answer Key, Exercise 1, 1. Margin, 2. Markup, 3. Selling price, 4. Cost of goods, 5. Margin, 6. Markup, 7. Seller, 8. Buyer, 9. Markup, 10. Sales, Exercise 2, 1. Margin: 17, Margin Percentage: 19.10%, 2. Margin: 30, Margin Percentage: 37.50%, 3. Margin: 400, Margin Percentage: 6.67%, Exercise 3, 1. Markup: P670, Markup Percentage: 30.04%, 2. Markup: P160, Markup Percentage: 32.65%, 3. Markup: P6,150, Markup Percentage: 33.51%, Exercise 4, 1. P3,500, 2. 24.69%, 3. 28.57%, , 29

Page 33 : BUSINESS MATHEMATICS, Name of Learner: _______________________________ Grade Level: _________________, Section:_______________________________________ Date: _______________________, , LEARNING ACTIVITY SHEET, DESCRIBING HOW GROSS MARGINS IS USED IN SALES, Background Information for Learners, Gross margin is a company’s net sales minus its cost of goods sold. It reveals the, amount that a business earns from the sale of its products and services, before the, deduction of any selling and administrative expenses. The amount of gross margin, earned by a business dictates the level of funding left with which to pay for selling and, administrative activities and financing costs, as well as to generate a profit. It is a key, concern in the derivation of a budget, since it drives the amount of expenditures that can, be made in these additional expense classifications., Example 1:, Due to the pandemic caused by COVID-19 the parents of Noli, a grade 11-ABM student,, abruptly lost their job. Consequently, they hardly know where to get money for their daily, expenses. Because of this, Noli was able to think of a solution which he applied his, knowledge he learned in Business Mathematics particularly in buying and selling. He started, to sell peanut cooked in different flavors such as salted with garlic, spicy, roasted, and, sweetened. Below are their expenses and their sales., a. How much is the gross margin?, b. How is the gross margin related to their total sales?, Raw Materials, Cooking oil (3, bottles), , P54.00, , Sugar (2 kg), , P80.00, , Peanut (7 kg), , P770.00, , Garlic (1 ½ kg), , P80.00, , Salt, , P15.00, , Packing Tubs, Solutions:, , Other Expenses, , Amount, , P185.00, , Amount, , LPG, , P150.00, , Transportation, , P100.00, Sales, , Sold Items, , P250.00, , Retail Price, , Total, , 8 (Large), , 130, , P1040, , 12 (Medium), , 80, , P960, , 10 (Small), 40, P400, P1,184.00, a. We shall add first all expenses then subtract it from the total amount, of sales., P2,400.00, Margin = Net Sales – Cost of Goods Sold (COGS), = P2,400 – P1,434, = P966.00, b. The gross margin is 40.25% of the total sales. This is done by dividing the margin, by the total amount of sales., 30

Page 34 : Gross Margin = Margin total sales, = 966 2,400, = 0.4025 or 40.25%, Learning Competency with Code, Describe how gross margins is used in sales. ABM_BM11BS-Ih-4, Exercise 1, Direction: Solve the following. Show your solution in a separate sheet of paper., 1. Mang Aurelio bought 267 pieces of face shield for P20.00 each and paid 100 pesos, for shipping fee. How much is the margin if he sells the face shield at 3 for P100?, 2. Rene desires to help his parents in selling barbecue. For them to earn a greater profit,, they decided to build another stall where Rene can sell solely. If his weekly expenses, cost him a total of P6,095. How much must be the selling price per stick if his margin, is P7,635 given the following number of barbecues being sold every day?, Monday, Tuesday, Wednesday Thursday Friday, Saturday Sunday, 200, , 132, , 182, , 224, , 135, , 230, , 270, , Exercise 2, Direction: Solve the following. (5 points each), Aling Lorena owns an online shop where she sells Filipino native delicacies. The, following is the list of items with corresponding number of tubs being sold, the costs and, retail prices. Show your solution in a separate sheet of paper., a. Compute for the margin she earned from it., b. Describe the gross margin in relation to the total sales., Item, Puto, Suman, Bibingka, Cassava Cake, Sapin-sapin, Kutsinta, Biko, Pichi-pichi, Maja Blanca, , # of Tubs sold, 15, 12, 8, 13, 10, 11, 8, 21, 12, , Cost per tub, 15, 20, 60, 35, 90, 20, 50, 25, 40, , Retail Price per tub, 25, 30, 80, 50, 120, 30, 70, 35, 60, , Exercise 3, Direction: Solve the following. (3 points each), 1. COVID-19 Pandemic gave some people an opportunity to engage in business. More, and more people are starting to be indulged in business. Ramon is among those people, tried to test his luck and skills in business particularly selling different types of cactus, which is booming as of now. Every day, he is able to dispose an average of 300, cactuses at P75. How much is the margin in a week if per cactus costs him P45?, 31

Page 36 : Answer Key, Exercise 1, 1. 38.87 %, 2. P10, Exercise 2, Item, , # of Tubs, sold, , Cost per, tub, , Retail, Price per, tub, , Total, Cost, , 15, 12, 8, 13, 10, 11, 8, 21, 12, , 15, 20, 60, 35, 90, 20, 50, 25, 40, , 25, 30, 80, 50, 120, 30, 70, 35, 60, , 225, 240, 480, 455, 900, 220, 400, 525, 480, , Puto, Suman, Bibingka, Cassava Cake, Sapin-sapin, Kutsinta, Biko, Pichi-pichi, Maja Blanca, TOTAL, Gross Margin, , a. P1,645.00, b. The gross margin is 29.53% of the total sales., , Exercise 3, 4. P9,000.00, 5. P345,555.00, , 33, , Total, Sales, 375, 360, 640, 650, 1200, 330, 560, 735, 720, 5570, , Margin, 150, 120, 160, 195, 300, 110, 160, 210, 240, 1645

Page 37 : BUSINESS MATHEMATICS, Name of Learner: ________________________________Grade Level: _________________, Section: ___________________________________, , Date: _______________________, , LEARNING ACTIVITY SHEET, SINGLE TRADE DISCOUNTS AND DISCOUNT SERIES, Background Information for Learners, A trade discount is a reduction from list price granted to buyers. It could take the form, of volume discounts for large purchases, dealer’s or distributor’s discounts, or special, discounts granted at the discretion of the seller. Trade discounts could either be a single, discount or a series of discount., Single Discount, Computing for discounts makes use of the basic percentage formula, , where the, base is the list price, the rate is the discount rate, and the percentage is the discount., Therefore,, Example: Compute the discount for a camera bought by teacher Arlene for her online, class with a list price of P1,250.00 subject to a 15% discount. What is the, net invoice price?, Given:, , List Price = P1,250.00, , Find:, , a. Discount, , Discount Rate = 15% or 0.15, , b. Net Invoice Price, , Solutions:, a. Discount = List Price x Discount Rate, = P1,250.00 x 0.15, =P187.50, b. Net Invoice Price = List Price – Discount, = P1,250.00 – 187.50, =P1,062.50, Another way of computing for the net invoice price is to multiply the list price by the, net invoice price rate. The net invoice price rate is equal to 100% less the discount rate., Thus,, Net Invoice Price (NIP) rate = 100% - Discount Rate, NIP rate, Net Invoice Price, , = 100% - 15% = 85%, = List Price x NIP rate, = P1,250.00 x 85%, = P1,062.50, , To get the discount, we deduct the net invoice price from the list price:, 34

Page 38 : Discount = List Price – Net Invoice Price, = P1,250 – P1062.50, = P187.50, Series of Discounts, In certain instances, a seller grants additional discount other than the discount, ordinarily given by him or her. For instance, aside from the regular 10% discount, a seller, may grant a special additional discount of 5%. The series of discounts is, therefore, 10%, and 5%. This is not, however, equivalent to 15% as we shall see later., Example: Compute for the discount and the net invoice price of a camera bought by, teacher Perla for her online class listed at P1,250.00 and is given at a 10%, and 5% discount., Given:, , List Price = P 1,250.00, , Find:, , a. Discount, , Discount Rates = 10% and 5%, , b. Net Invoice Price, , Solution:, We first multiply the list price by the first discount rate. To get the second, discount, multiply the difference between the list price and the first discount, and the, second discount rate. We then deduct the second discount from the said difference to, get the net invoice price., List price, , = P1,250.00, , Less 10% (P1,250 x 10%), Difference, , =, , 125.00, , = P1,125.00, , Less 5% (P1,125 x 5%), Net Invoice Price, , =, , 56.25, , = P1,068.75, , Total Discount = P125.00 + P56.25 = P181.25, Learning Competency with Code, Compute single trade discounts and discount series. ABM_BM11BS-Ih-5, Exercise 1, Directions: Complete the following table. (1 point each), No, , List Price, , Discount Rate, , NIP Rate, , Net Invoice Price, , Discount, , 1., , P785, , 5%, , 95%, , P745.75, , P39.25, , 2., , P6,500, , 22%, , 78%, , P5,070, , P1,430, , 3., , P4,300, , 30%, , 70%, , P3,010, , P1,290, , 4., , P450, , 9% and 4%, , 87.36%, , P393.12, , P56.88, , 5., , P110, , 25%,15% and 5%, , 60.56%, , P66.62, , P43.38, , 35

Page 39 : Exercise 2, Directions: Solve the following problem involving single trade discount. (2 points each), 1. Mang Honesto bought a cellphone unit for his son’s online distance class. It’s worth is, P5,300.00 and was granted a discount of P636.00. Find:, a. Discount rate, , b. Net invoice price, , c. Net invoice price rate, , 2. Ronald sells a wall clock in his online shop that has a net invoice price of P287.00. He, grants a discount of 18%. Find, a. Net invoice price rate, , b. List price, , c. Discount, , Exercise 3, Directions: Solve the following problem involving series of discount. (2 points each), 1. Maria needs a camera to record her performance tasks in English. In order for her to, acquire it, she engaged herself in an online business. Consequently, she was able to, buy one listed at P1,315.00 less 15% and 3%. Find:, a. Net invoice price, , 36

Page 42 : BUSINESS MATHEMATICS, Name of Learner: ____________________________________ Grade Level: _____________, Section: ____________________________________________Date: ___________________, , LEARNING ACTIVITY SHEET, Buying and Selling, Background Information for Learners, A profit or loss report is a useful tool for monitoring business activity. It shows if the, business is making money or losing money. The profit and loss account is fundamentally a, summary of the trading transactions of a business and shows whether it has made a profit or loss, during a particular period of account. Indeed, by deducting the total expenditure from total, income the profit or loss of a business can be calculated., Example: When you buy a pair of shoes for Php 800 and sell them for Php 900, your, profit is Php 100. But suppose you spend 120 on classified ads before you sell the shoes, then you, have a loss of Php20., , Learning Competency with Code, Differentiate profit from loss. (ABM_BM11BS-Ii-6), Directions: Answer the following activities based on your understanding in this topic. Write, your answers on the spaces provided., Exercises/Activities, A. Crossword puzzle, Across, , Down, , 3. the difference between the regular, selling price and the sale price, , 1. the price at which the commodity is sold, per unit, , 5. the difference between the selling, price and the cost price, , 2. it is the price that a company or store, must pay for the goods it is going to sell, , 6. the price (per unit) incurred, relative to the production and sale of, a commodity, , 4. money earned after the cost price and the, operating costs are accounted for after the, sale of a commodity, , 39

Page 43 : 1, , 2, 3, , 4, 5, , 6, , B. Pizza Party:, B.1. Create at least two (2) pizza. Choose the ingredients that you want to create each, pizza. Write the ingredients that you chose on the table provided below., , 40

Page 44 : Pizza 1, Ingredients needed:, , Pizza 2, Ingredients needed:, , B.2. Compute for the total of ingredients you used to create each pizza., Pizza 1. _________________, Pizza 2. _________________, B.3. Sell the pizza for Php 15 per slice for pizza 1 and Php 25 per slice for pizza 2., There are 8 slices in one pizza. Compute whether you are making a profit or loss., Pizza 1., , Total Sales: ________, Total expenses (ingredients used): _________, Profit/Loss: ________, , Pizza 2., , Total Sales: ________, Total expenses (ingredients used): _________, Profit/Loss: ________, , C. Profit or Loss: Determine whether the statement shows a profit or loss situation. Write P, for profit and L for loss., 1. Mr. Sabado bought 2 boxes of pen for PhP45 per box. He then sold them at PhP5 per, piece. Each box has 25 pieces of pen. Did Mr. Sabado make a profit or loss?, _____________, 2. Mr. Max bought a secondhand car for PhP450,000. He spent PhP6,000 for repairs and, PhP14,000 in repainting. Mr. Max sold the car at PhP500,000. Did Mr. Max make a, profit or loss? _____________, 3. A fruit vendor bought 250 apples for PhP1,200. He spent PhP250 on transportation., He sold the apples for PhP5 each. Dis the fruit vendor make a profit or loss?, _____________, 4. Ana bought a box of chocolates for PhP450 and sold it to Bea for PhP515. Did she, make a profit or loss? _____________, 5. Henz bought 3 dozen eggs for PhP162 and sold them for PhP5 each. Unfortunately, 8, , eggs were broken before he handed them to the buyer. Did Henz make a profit or, loss? _____________., , 41

Page 45 : Reflection:, 1. What did the activities reveal about you as a learner?, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, 2. How will you apply the topic (profit and loss) in your daily life?, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, References:, Business Mathematics Teaching Guide for Senior High School, https://www.toppr.com/guides/quantitative-aptitude/profit-and-loss/percentage-loss/, , https://www.teacherspayteachers.com/Product/Finding-Profit-Activity-and-Task-Cards, , Answer key:, A. Crossword puzzle, 1. Selling price, 2. Cost price, 3. Mark down, 4. Profit, 5. Mark up, 6. Operating cost, B. Pizza Party: Answers may vary, C. Profit or Loss, 1. P, 2. P, 3. L, 4. P, 5. L, , 42

Page 46 : BUSINESS MATHEMATICS, Name of Learner: ____________________________________ Grade Level: ________, Section: ____________________________________________ Date: _______________, LEARNING ACTIVITY SHEET, Buying and Selling, Background Information for Learners, Profit and Loss formula is used in mathematics to determine the price of a, commodity in the market and understand how profitable a business is. Every product has a, cost price and selling price. Based on the values of these prices, we can calculate, the profit gained or the loss of money for a product. For example, a shopkeeper brings a, cloth for P100 and sells it for P120, then he has made a profit of P20. However, if a, salesperson has bought a textile material for P300 and incurred P50 as cost price of, transportation of the textile, and sell it for P250, then he has gone through a loss of P100., , Learning Competency with Code, Illustrate how profit is obtained and how to avoid loss in each transaction. (ABM_BM11BSIi-7), Activity I, Directions: Identify whether if the statement is True or False., 1. Selling an item on sale sometimes gives rise to a negative profit., 2. When an item is given a selling price where the profit ends up being zero said to be, the loss of the company., 3. The Selling price is simply equal to the total of the cost price and the operating, expenses., 4. Negative profit is said to be a Loss., 5. Operating cost must be included in the computation of profit or loss., Activity II, Directions: Solve the following problems., 1. Aling Tere bought a pair of shoes for Php999 and spent Php60 for its shipping fee., a. How much is the selling price of the shoes if the profit is 15%?, , 43

Page 47 : b. How much profit did Aling Tere gain?, , 2. Extreme Mall, during a Midnight Sale, sold a TV set at 30% discount based on its, regular price of Php28,000. The cost of the TV set was Php18,450 and expenses are, 11% of the regular selling price., a. What was the sale price?, , b. What was the profit or loss?, , 3. Mega Mall paid PhP13,000 for a set of sofas. Expenses incurred are 15% of the, selling price and the required profit is 12% of the selling price. During an inventory, sale, the set of sofas was marked down by 40%., a. What was the regular selling price?, , b. What was the sale price?, , c. What was the profit or loss?, , Activity III, Directions: Answer what is being ask., 1. What is profit and loss, and why do you need to manage it?, , ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, 44

Page 48 : 2. Discuss at least three things how to avoid loss in business., , ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, 3. What are the reasons why businesses sell their products on a discount?, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, Rubric:, , Activity, , Advanced, Answers, are, comprehensive,, accurate, and, complete., Key, ideas are clearly, stated, explained,, and, well, supported., (10pts), , Competent, Answers, are, accurate, and, complete. Key, points are stated, and supported., (8pts), , Developing, Answers, are, not, comprehensive, or completely, stated., Key, points, are, addressed, but, not, well, supported., (6pts), , Beginner, Answers are, partial, or, incomplete., Key points, are not clear., Question not, adequately, answered., (4pts), , 1, 2, 3, Reflection:, 1. How do you find the activities?, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, 2. What did you learn about yourself as you worked on the activities?, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, _____________________________________________________________________, 3. How does prior knowledge in profit and loss helped you changed your vision about, running a business?, _____________________________________________________________________, _____________________________________________________________________, , 45

Page 49 : _____________________________________________________________________, _____________________________________________________________________, References:, Business Mathematics Teaching Guide for Senior High School, , https://byjus.com/maths/profit-and-loss, https://www.rcampus.com/, , Anser key:, A. True or False, 1. T, 2. F, 3. F, 4. T, 5. T, B. Problem Solving, 1. Solution:, a. SP = C + E + P, = 999 + 60 + 0.15, = 1,059 + 0.15, = Php1,217.85, b. P = SP – C – E, = 1,217.85 – 999 – 60, = Php158.85, 2. Solution:, MD = 100% - 30% = 70%, SP = 0.70 x S, = 0.70 x 28,000, = Php 19,600, The sale price of the TV Set is Php 19,600., a. C Total = C + E, = 18,450 + (11% x 28,000), = 18, 450 + 3,080, = 21,530, P = SP- C Total, = 19,600 – 21,530, = - Php 1,930 (loss), The Extreme Mall incurred a loss of Php 1,930 for the sale of the TV set., 3 Solution:, a. S = C + E + P, S = C + 0.15xS + 0.12xS, S – 0.15xS – 0.12xS = 13,000, 0.73xS = 13,000, S = 13,000 = Php 17,808.22, 0.73, 46

Page 50 : The regular selling price of the set of sofa is Php 17,808.22, b. 100% - 40% = 60%, SP = 0.60 x S, = 0.60 x 17,808.22, = 10,684.93, The sale price of the set of sofa was Php 10,684.93, c. CTotal = C + E, = 13,000 + 0.15 x 17,808.22, = PhP 15,671.23, P = SP – Ctotal, = 10,684.93 – 15,671.23, = -PhP 4,986.30 (Loss), The Mega Mall incurred a loss of Php 4, 986.30 in the sale of the set if sofa., , 47

Page 51 : BUSINESS MATHEMATICS, Name of Learner: ______________________________ Grade Level: ____________, Section: ______________________________________ Date: __________________, , Learning Activity Sheet, Break-even Point and Buying and Selling, Background Information for Learners, Buying and selling is a type of business that buys at wholesale and later sells the, products at retail. They make a profit by selling the products at prices that are higher than, their purchase costs., Break-even point is the point where a business neither makes a profit nor a loss. To, determine the number of units to be sold to break-even would be, fixed cost divide it by the, difference of unit price less variable cost per unit., Therefore, in this activity you will learn how to solve buying and selling products and, break-even point problems., Learning Competency with Code, Determine the break-even point. ABM_BM11BS-Ij-8, Solve problems involving buying and selling products. ABM_BM11BS-Ij-9, Directions, Solve the following problems. Show complete solution in a separate sheet of paper., Exercise No.1: Complete the following table., A, ., , Product, , Selling Price, , Cost, , Alcohol, , ₱110.75, , ₱90.75, , Face Mask, , ₱250.00, , Infrared, Thermomete, r, Disinfectant, Mat, Hand, sanitizer, Soap, , 2. __________, ₱1,200.00, , Mark-up, 1. _________, ₱100.00, ₱499.00, , 3. ___________, ₱2,205.00, , 4. __________, , ₱220.00, , ₱199.00, ₱114.00, , 6. ___________, , 48, , ₱205.00, 5. _________, ₱25.00

Page 52 : B., , Product, Banana, Cue, (per stick), Camote, Cue, (per stick), Binallay, (per, 3pcs.), , Original Selling, Price, , New Selling, Price, , ₱12.00, , ₱10.00, ₱15.00, , Markdown, , Markdown rate, , 1.___________, , 2.__________, , ₱3.00, , 3.____________, ₱50.00, , Pinataro, (per cup), , 7.___________, , Halo-halo, (per cup), , 9.___________, , 4.__________, ₱40.00, 5.___________, , 6.__________, , ₱25.00, , 40%, , 8.__________, ₱20.00, , ₱5.00, 10.___________, , Exercise No.2: Worded Problem on Buying and Selling, 1. The ABS Co. cost them ₱5,990.00 to make one unit of a mobile phone. They sell each, mobile phone in the market with a mark-up of ₱199.00. What was the selling price of, the mobile phone?, Identify (What is being asked?):, Given:, Required:, Solution:, 2. What is the markdown and the sale price on a cactus plant that has a regular price of, ₱800 and is on sale for 16% off the regular price?, Identify (What is being asked?):, Given:, Required:, Solution:, 3. Aling Belen 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 tilapia by ₱15.00 per kilo. If the cost of tilapia is ₱150.00 per kilo with a 25%, mark-up, what is its new selling price with the additional increase of ₱15.00?, Identify (What is being asked?):, Given:, , 49

Page 53 : Required:, Solution:, 4. The TEMY Furniture Business made a dining set worth ₱21,500.00. Expenses are set, at 18% of the selling price and the required profit is set a 20% of the selling price., What is the regular selling price of the dining set?, Identify (What is being asked?):, Given:, Required:, Solution:, , Exercise No.3: Worded Problem on Break-even Point, 1. Find the break-even point in units and in peso given that the unit price of a certain, commodity is ₱18.00; variable cost, ₱6.00; and total fixed cost, ₱15,000.00., Identify (What is being asked?):, Given:, Required:, Solution:, 2. Mang Juan, owner of a burger business. It cost ₱20.00 to make one burger. He sells, each burger for ₱25.00. He incurred an expense worth ₱10,000.00 per month. What is, the break-even point in number of units would be?, Identify (What is being asked?):, Given:, Required:, Solution:, 3. Ms. Gia, owner of a milk tea stall. To make a cup of milk tea costs her ₱35.00. She, sell it at ₱45.00. It cost her ₱5,000.00 to rent for the space of the milk tea stall. How, many cups of milk tea did she have to sell to breakeven?, Identify (What is being asked?):, Given:, Required:, Solution:, 50

Page 54 : Rubrics, COMPLETE THE TABLE, , Amount of Work, , 2 pts., Learner gave, complete solution, and answer., , 1 pt., Learner only, shows answer., , 0 pt., No solution and answer, given., , WORDED PROBLEM, Level 4, (3 pts.), Amount of Work Learner, completed each, step and gave, complete, answers., , Level 3, (2 pts.), Learner only, shows answers, but showed, partial work., , Level 2, (1 pt.), Learner only, shows answer., , Level 1, (0 pt.), Learner shows, no attempt to, really do any of, the problems, no, answer given., , Reflections, 1. How do you find the activities?, ___________________________________________________________________________, ___________________________________________________________________________, ________________________________________________________________________, 2. Using the acronym BEP, write what you have learned from this activity., B - ____________________________________________________________________, E - ____________________________________________________________________, P - ____________________________________________________________________, 3. What have you learned from the said activity and how can you apply it in your future, career or business?, ___________________________________________________________________________, ___________________________________________________________________________, ________________________________________________________________________, References, Norman D. Lopez-Mariano, PhD 2016, Business Mathematics, First Edition, Rex Book Store, Inc., , 51

Page 55 : Answer Key, Exercise No.1-A: Complete the following table., Product, , Selling Price (SP), , Cost (C), , Mark-up (MU), , Alcohol, , ₱110.75, , ₱90.75, , MU = SP - C, MU = 110.75 – 90.75, MU = ₱20.00, , Face Mask, , ₱250.00, , Infrared Thermometer, , C = SP – MU, C = 250.00 – 100.00, C = ₱150.00, , SP = C + MU, SP = 1,200.00 + 499.00, SP = ₱1,699.00, , Disinfectant Mat, , ₱2,205.00, , Hand sanitizer, , ₱220.00, , Soap, , ₱100.00, , ₱1,200.00, , ₱499.00, , C = SP – MU, C = 2,205 – 205.00, C = ₱2,000.00, , SP = C + MU, SP = 114.00 + 25.00, SP = ₱139.00, , ₱205.00, , ₱199.00, , MU = SP – C, MU = 220.00 – 199.00, MU = ₱21.00, , ₱114.00, , ₱25.00, , Exercise No.1-B: Complete the following table., Product, , Original Selling, Price (OSP), , New Selling Price, (NSP), , Markdown, (MD), , Markdown rate, (MD%), , Banana Cue, (per stick), , ₱12.00, , ₱10.00, , MD = OSP – NSP, MD = 12.00 – 10.00, MD = ₱2.00, , Camote Cue, (per stick), , OSP = NSP + MD, OSP = 15.00 + 3.00, OSP = ₱18.00, , ₱15.00, , ₱3.00, , ₱40.00, , MD = OSP – NSP, MD = 50.00 – 40.00, MD = ₱10.00, , MD% = MD ÷ NSP, MD% = 2.00 ÷ 10.00, MD% = 20%, MD% = MD ÷ NSP, MD% = 3.00 ÷ 15.00, MD% = 20%, MD% = MD ÷ NSP, MD%= 10.00 ÷ 40.00, MD% = 25%, , ₱25.00, , 40%, , ₱5.00, , MD% = MD ÷ NSP, MD% = 5.00 ÷ 20.00, MD% = 25%, , Binallay, (per 3pcs), , ₱50.00, , Pinataro, (per cup), , OSP = NSP + MD, OSP=62.50 + 25.00, OSP = ₱87.50, , Halo-halo, (per cup), , OSP = NSP + MD, OSP = 20.00 + 5.00, OSP = ₱25.00, , MD% = MD ÷ NSP, 40% = 25.00 ÷ NSP, NSP = 25.00 ÷ 40%, NSP = ₱62.50, , ₱20.00, , Exercise No.2: Worded Problem on Buying and Selling, 1. Identify (What is being asked?): What was the selling price of the mobile phone?, Given: Cost - ₱5,990.00; Mark-up - ₱199.00, Required: Selling Price = Cost + Mark-up, Solution: SP = C + MU, SP = 5,990 + 199, 52

Page 56 : SP = ₱6,189.00, Thus, the selling price of mobile phone was ₱6,189.00., 2. Identify: What is the markdown and sale price on a cactus plant?, Given: Regular price - ₱800.00; Markdown rate – 16% = 0.16, Required: Markdown = Regular Price x Markdown Rate, Sale Price = Regular Price - Markdown, Solution: MD = RP X MD%, MD = 800 x .16, MD = ₱128.00, Sale Price = RP – MD, SP = 800 – 128, SP = ₱672.00, Thus, the markdown is ₱128.00, and the sale price is ₱672.00., 3. Identify: What is the new selling price of tilapia with the additional increase of ₱15.00?, Given: Mark-up rate – 25% = 0.25; Cost - ₱150.00; Mark-on - ₱15.00/kilo, Required: Mark-up = Cost x Mark-up rate, Selling price before increase:, Original SP = Cost +, Mark-up, Selling price after increase: New SP = Original SP + Mark-on, , Solution: MU = C x MU%, MU = 150 x .25, MU = ₱37.50, Selling price BEFORE increase:, OSP = C + MU, OSP = 150 + 37.50, OSP = ₱187.50, Selling price AFTER increase:, NSP = OSP + MO, NSP = 187.50 + 15.00, NSP = ₱202.50, Thus, the new selling price of tilapia is ₱202.50 per kilo, 4. Identify: What is the regular selling price of the dining set?, Given: Cost - ₱21,500; Expenses – 18% of the Selling Price., Profit – 20% of the Selling Price, Required: Selling Price = Cost + Expenses + Profit, Solution: SP = C + E + P, SP = 21,500 + (18%SP + 20%SP), SP = 21,500 + 38%SP, SP – 38%SP = 21,500, 62%SP = 21,500, SP = ₱34,677.42, Thus, the regular selling price of dining set is ₱34,677.42., Exercise No.3: Worded Problem on Break-even Point, 53

Page 57 : 1. Identify: Find the break-even point in units and in peso., Given: Unit price - ₱18.00; Variable cost - ₱6.00; Fixed cost - ₱15,000.00, Required:, , Solution:, , BEP in units = ₱15,000, ₱18 - ₱6, BEP in units = ₱15,000, ₱12, BEP in units = 1,250 units, BEP in pesos = 1,250 units x ₱18 unit price, BEP in pesos = ₱22,500, , 2. Identify: What is the break-even point in units?, Given: Unit price - ₱25; Variable cost - ₱20; Fixed cost - ₱10,000, Required:, Solution: BEP in units = ₱10,000, ₱25 - ₱20, BEP in units = ₱10,000, ₱5, BEP in units = 2,000 units, Thus, to breakeven he would need to sell 2,000 burgers., 3. Identify: How many cups of milk tea did she have to sell to breakeven?, Given: Unit price - ₱45; Variable cost - ₱35; Fixed cost - ₱5,000, Required:, Solution: BEP in units = ₱5,000, ₱45 - ₱35, BEP in units = ₱5,000, ₱10, BEP in units = 500 units, Thus, she needs to sell 500 cups of milk tea to breakeven., , 54

Page 58 : BUSINESS MATHEMATICS, Name of the Learner: ________________________________, , Grade Level: _________, , Section: ___________________________________________, , Date: _______________, , LEARNING ACTIVITY SHEET, Interest, Background Information for Learners, If you borrow money from someone or from a bank, you are expected to pay for the, use of money. The payment for the use of money is called interest. The three factors to, determined how much interest is charged for a loan are principal(the sum borrowed),, interest rate(percent of the principal to be paid each unit of time) and time or terms (is the, period within which the money borrowed is repaid and expressed in year/s)., Basic Formula: I=Prt, I-interest, P-Principal, r-interest rate, t-time/term, To determine the final amount or maturity value at the end of term, simply add the, principal and interest: F=P + I, F- Final Amount, P-principal, I-interest, Since I=Prt, F can be expressed as F=P + Prt or F=P (1 + rt), Formula for finding payments on an Amortized Loan, P(1 + i)n = R (1 + i) n - 1; where R-periodic payment, P-amortized loan, i= r/m, n=tm, i, r-rate, t-time, m=no. of times interest is compounded in a yr., Maturity Value, Compounding more than once a year, F = P (1 + i) n ; where F-maturity value, P-Principal, i= r/m, n=tm, r-rate, t-time, m=no. of times interest is compounded in a year., Learning Competency with Code:, Compute interest specifically as applied to mortgage, amortization and on services/utilities, and on deposits and loans. (ABM_BM11BS-Ij-10), Activity 1, Directions/Instructions:, Complete the table below. Show your solutions in the box provided. Each item is given 2, points., , 1, , P, , r/yr, , t, , P150,000.00, , 5%, , 8yrs, , 12.4%, , 3 yrs, , 2, 3, , P80,000.00, , 4, , P64,000.00, , 5, , P3,300.00, , I, , P3,220.00, , 3%, , P81,000.00, 5yrs, , 8 ½%, , F, , 9 mos, 55, , P8,000.00

Page 59 : 6, , P16,000.00, , 6%, , 7, , P6,350.00, , 11.5%, , 8, 9, 10, , 10.5%, P320,000.00, , P16,960.00, P8,763.00, 5 ½ yrs, , P55,000.00, , 18 mos, , P6,000.00, , 1.5 yrs, , P801.00, , Solution Sheet, 1., , 6., , 2., , 7., , 3., , 8., , 4., , 9., , 5., , 10., , 56, , P5,251.00

Page 60 : Activity 2, Directions:, Solve each of the following problems. Write your solution and answer in the box provided., Each item is given 2 points., 1. Mr. Gatu was granted a car loan by XYZ Bank worth 1M payable in 5 years at 12%, per year. Compute for Mr. Gatu's monthly amortization., , 2. Rachel wants to use her credit card to buy P20,000.00 worth of smartphone payable in, 5 months at 18% interest per year. Compute for the monthly amortization of Rachel., , Activity 3, Directions:, Solve each problem on compound interest. Show your solution on the space provided. Each, item is given 2 points., 1. Cardo wants to compare the simple interest to compound interest on a P150,000.00, investment., , 57

Page 61 : a., b., c., d., e., , Find the simple interest if funds earn 8% simple interest in 8years., Find the interest if funds earn 8% compounded annually in 8 years., Find the interest if funds earn 8% compounded semi-annually in 8 years., Find the interest if funds earn 8% compounded quarterly in 8 years., What will you choose for your investment? Why?, , a., b., c., d., e., 2. Alyana aims to accumulate 2 million pesos in 10 years. Which investment will, require the smallest present value?, a. 5% simple interest, b. 5% compounded annually, c. 5% compounded semi-annually, d. 5% compounded quarterly, e. Which investment will require the smallest present value?, a., , b., , c., , d., , e., , Reflections:, In this activity, I learned that, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, ___________________________________________________________________________, 58

Page 62 : References:, The Committee, Department of Business Mathematics and Statistics, College of Business, Administration, University of the East, Business Mathematics (A Worktext Comprehensive, Approach), Manila: Rex Book Store, Inc, Chan Shio, Briones, Mallari, & Garces (2017) Business Mathematics for Filipinos, Quezon, City: The Phoenix Publishing House Inc., ANSWER KEY, Activity 1, P, , r/yr, , t, , I, , F, , 1, , P150,000.00, , 5%, , 8yrs, , P60,000.00, , P210,000.00, , 2, , P8,655.9140, , 12.4%, , 3 yrs, , P3,220.00, , P11,875.9140, , 3, , P80,000.00, , 3%, , 5mos, , P1,000.00, , P81,000.00, , 4, , P64,000.00, , 2.5%, , 5yrs, , P8,000.00, , P72,000.00, , 5, , P3,300.00, , 8 ½%, , 9 mos, , P210.3750, , P3,510.3750, , 6, , P16,000.00, , 6%, , 1yr, , P960.00, , P16,960.00, , 7, , P6,350.00, , 11.5%, , 12 yrs, , P8,763.00, , P15,113.00, , 8, , P95,238.0952, , 10.5%, , 5 ½ yrs, , P55,000.00, , P150,238.0952, , 9, , P320,000.00, , 1.25%, , 18 mos, , P6,000.00, , P326,000.00, , 10, , P4,450.00, , 12%, , 1.5 yrs, , P801.00, , P5,251.00, , Solution Sheet, 1. I = Prt, , 6. I= F + P, , = (150,000.00) (.05) (8), , = 16,960.00 – 16,000.00, , = P60,000.00, , = P 960.00, t= I =, , F=P+I, , Pr (16,000)(.06), , = P150,000 + P60,000.00, , = 1 yr, , = P 210,000.00, 2. P= I =, rt, , P1,000.00, , P3,220.00 = P8,655.9140, , 7. t= I = P8,763.00, Pr (6,350)(.115), , (0.124)(3), , = 12yrs, , F=P+I, , F=P+I, , = P8,655.9140 + P3,220.00, 59

Page 63 : = P11,875.9140, , = P6,350.00 + P8,763.00, = P15,113.00, , 3. I= F + P, , 8. P= I = 55,000.00 = P95,238.0952, rt (0.105)(5.5), , = 81,000.00 – 80,000 00, , F=P+I, , = P 1,000.00, t= I =, , = P95,238.0952 + 55,000.00, , P1,000.00 = .417 x12 = 5mos, , = P150,238.0952, , Pr (80,000)(.03), 4. r= I =, Pt, , P8,000.00 = 0.025= 2.5%, , 9. r = I = P6,000.00, = 0.0125=1.25%, Pt (320,000)(1.5), , (64,000(5), , F=P+I, , F=P+I, = P64,000 + P8,000.00, , = P320,000 + P6,000.00, , = P 72,000.00, , = P 326,000.00, , 5. I = Prt, , P= F – I, , 10., , =(P3,300.00) (.08) ( 9/12), , = P5,251.00 – P801.00, , =P210.3750, , =P 4,450.00, , F=P+I, , r= I =, P801.00, = 0.12=12%, Pt, (4450.00(1.5), , = P3,300.00+ P210.3750, = P3,510.3750, , Activity 2, 1. Given: n=12 x 5 years = 60 payments, i=12%/12=1%=.01, P=P1,000,000.00, P( 1 + i)n = R (1 + i) n - 1, i, (P1,000,000) ( 1 + 0.01)60 = R (1 + 0.01) 60 - 1, 0.01, P1,816,696.699 = R(81.66966986), R = 1,816,696.699, 81.66966986, R =P 22,244.45, Hence, Mr. Gatu will pay P22,244,45 a month for 60 months., 2. Given: n=5 payments, i=18%/12=1.5%=.015, P=P20,000.00, 60

Page 64 : P( 1 + i)n = R (1 + i) n - 1, i, (P20,000)( 1 + 0.015)5 = R (1 + 0.015) 5 - 1, 0.015, P21,545.68008=R(5.152266925), R=21,545.68008, 5.152266925, R=P 4,181.79, Hence, the monthly amortization for 5 months is P4,181.79., Activity 3, 1., a.I=Prt = (150,000)(0.08)(8) = P 96,000.00, b. F = P (1 + i) n = (150,000) (1 + 0.08) 8 = P 277, 639.53, I = F - P = P 277, 639.53 – P150,000.00 = P 127, 639.53, c. F = P (1 + i) n = (150,000)(1 + 0.08/2) 8(2), = (150,000)(1.04) 16 = P 280,947.19, I = F - P = P 280,947.19 – P150,000.00 = P 130,947.19, d. F = P (1 + i) n = (150,000) (1 + 0.08/4) 8(4), = (150,000) (1.02) 32 = P 282,681.09, I = F - P = P 282,681.09 – P150,000.00 = P 132,681.09, e. I will choose the one that earns 8% compounded quarterly because it yields the highest, interest., 2., a. P =, , F___ = 2,000,000.00., (1 + rt), 1 + (0.05x10)., , b. P =, , F____ = 2,000,000.00., (1, , = 2,000,000.00 = P 1,333,333.33, 1.5, = 2,000.000.00 = P, 1,227,826.51, + i) n., (1 + 0.05) 10, (1.628894627), , c. P =, , F____ = 2,000,000.00., (1 + i) n., (1 + 0.05/2) 10(2), , = 2,000.000.00, (1.025) 20, , d. P =, , F____ = 2,000,000.00., (1 + i) n., (1 + 0.05/4) 10(4), , =, , = P, 1,220,541.89, , 2,000.000.00 = P, 1,216,826.67, (1.0125) 40, , e. The investment that require a smallest Present value is by compounded quarterly., , 61

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