FOOD

(FISH)
PROCESSING
Module 4

Calculate the Production

Inputs and Output

Department of Education ● Republic of the Philippines

Food (Fish) Processing – Grade 7
Alternative Delivery Mode
Module
First Edition, 2020
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Published by the Department of Education – Region 10

Regional Director: Arturo B. Bayocot, CESO III
Assistant Regional Director: Dr. Victor G. De Gracia Jr., CESO V

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Food (Fish) Processing

Module 4
Calculate the Production
Inputs and Output
 Department of Education ● Republic of the Philippines

What I Need to Know ……….......................................... 1

Technical Terms ………......................................... 2
What I Know ……….......................................... 5
Calculate the Production Inputs and Output …………………. 5
What’s In ……….......................................... 5
What’s New ……….......................................... 5
What Is It? ……….......................................... 6
What’s More? ………........................................... 10
What I have Learned …................................................. 10
What I Can Do ………........................................... 11
Assessment …................................................. 12
Additional Activities …................................................. 13
Answer Key ………........................................... 14
References ………........................................... 15
 Introductory Message

For the Learner

Hooray!!!! Congratulations for successfully answering the previous module.

Again, always remember that the basis for living in this wonderful world is the ability
to begin for survival. Unless you have fully and richly understood what awaits on you.
You are generally in the position to judge situation on the quality of life, achievement
and acquisition that you’ve been dreaming about for a long period of time. Thus, one
needs help to realize it.

Lots of Philosophers really believed that the absorption of invaluable and

applicable things in the daily work has no ending. It is always infinite and it really
needs strong determination, courage and eagerness to be on the right track.

This module provides important information towards reaching your goals in

your life.

1. It helps you understand the process that need to be undergone in costing

product.
2. It will be useful also for you to know if you can gain profit or not.
3. It will guide you on your business venture.

Substantial knowledge of food (fish) processing is important as this increases

the chances of knowing indispensable things relative to it.
 In this module, you are guided with a set of learning icons that will help you
understand the underlying principles of Food (fish) processing.

1. What I Need to Know – the icon used to introduce the

learning
objectives in this module.
2. What I Know – the icon used to test what you have learned in this
module.
3. What’s In – the icon used to connect your previous learning with the
new lesson.
4. What’s New – the icon used to introduce new lesson through an
activity, situation or activity.
5. What is it – the icon that will help you discover and understand food
(fish) processing concepts.
6. What’s More – the icon that will help enrich your learnings of food
(fish) concepts.
7. What I Have Learned – the icon that will help you process what you
have learned in the lesson.
8. What I Can Do – the icon that allows you to apply what you have
learned into real-life situations.
9. Assessment – the icon that evaluates your level of mastery in
achieving the learning objectives.
10. Additional Activities – the icon that enhance your learning and
improves your mastery of the lesson.
 This module will help give you all the essentials needed in your food (fish)
processing journey.

What I Need to know

Cost of production refers to the total cost incurred by a business to produce

a specific quantity of a product or offer a service. Also, it relates to the different
expenses that a firm faces in producing a good or service.

Production costs can include a variety of expenses, such as labor, raw

materials, consumable manufacturing supplies, and general overhead.

Production cost is important to the supply side of the market. Sellers base

supply decisions on the cost of production. In that production cost generally
increases as more of a good is production, the supply price also tends to rise with
the quantity supplied.

After reading this module, the learners should be able to:

Lesson 2 – Perform Estimations and Basic Calculations

LO1. Review various formulations (TLE_AFFP9-12MC-0d-2)

LO2. Calculate the production input and outputs (TLE_AFFP9-12MC-0e-3)

1
2
 What I Know

Let us determine how far you know about the Computation of the Cost
Production. Take this test.

Directions: Carefully read and understand the questions below. Choose the letter
that corresponds to the correct answer. Write it on your activity notebook.

1. It is a systematic procedure of producing a record for reference

A. Output B. Documentation C. Production report D. Input
2. It is something that enters a process from the outside and is acted upon or
integrated in the main body of data.
A. Production report B. Input C. Output D. Documentation
3. Anything produced especially through a process; a product; a yield.
A. Documentation B. Output C. Input D. Production report
4. A written record showing the input – output relationship in determining the yield
from a certain procedure.
A. Input B. Production report C. Output D. Documentation
5. It is the process of capturing data or translating information to recording format.
A. Documentation B. Production report C. Reporting D. Output
6. Why is it necessary to determine the unit cost of the product?
A. To have plenty of sales
B. To obtain the unit cost
C. To have profit in selling
D. To know the price at which one sells her product
7. How will you determine the unit cost of certain product?
A. Cost of production plus profit
B. Cost of production minus sales
C. Cost of production divided by number of servings
D. Cost of production divided by number of serving sold

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8. What items are added to determine the cost of product?
A. Ingredients and profit
B. Ingredients and sales
C. Ingredients and unit cost
D. Ingredients and operating expenses
9. How much is the net profit if the total sales is ₱275.00 and the cost of the product
is ₱264.50?
A. ₱15.50 B. ₱12.50 C. ₱10.50 D. ₱20.50
10. If the unit cost of a product is ₱12.00, how much is the selling price if 50% is
added to the unit cost?
A. ₱15.00 B. ₱17.00 C. ₱16.00 D. ₱18.00
11. How much is the net profit if the total sales is ₱150 and the cost of the product is
₱145.50?
A. ₱4.50 B. ₱5.50 C. ₱6.50 D. ₱7.50
12. If the unit cost of the product is ₱35.00, how much is the selling price if 75% is
added to the unit cost?
A. ₱61.25 B. ₱62.25 C. ₱60.25 D. ₱63.25
13. How much is the net profit if the total sale is ₱350.00 and the cost of the product
is ₱312.00?
A. ₱338.00 B. ₱337.00 C. ₱336.00 D. ₱339.00
14. If the unit cost of the product is P360.00. How much is the selling price if 10% is
added to the unit cost?
A. ₱396.00 B. ₱406.00 C. ₱386.00 D. ₱376.00
15. If the unit cost of the product is P110.00. How much is the selling price if 60% is
added to the unit cost?
A. ₱176.00 B. ₱166.00 C. ₱156.00 D. ₱186.00

4
 Lesso
Calculate the Production Inputs and
n
Output
1

What’s In

From the previous lesson, you have learned Measurements and Conversions.
Let us learning the converting the following measurements below. Write it on your
activity notebook.

A. 16 T = _____________ cup D. 500g = ___________ L

B. 2 t = _____________ T E. 8T =__________cup
C. 1 Liter = _____________ ml

What’s New

Activity 1: 4 Pix 1 Word

Instructions: Create a word out of the four pictures. Supply the missing letters to
complete the word. Write your answer in your activity notebook.

C ____ M ____ ____ T A T ____ ____ ____

5
 What is it?

In your previous activity, you are familiar with the different unit of
measurements. The next lesson will give you an idea how to Calculate the
Production Inputs and Outputs.

Steps in recording and documenting production input are as follows:

❖ First, weigh all materials and ingredients needed.

❖ Second, make a necessary listing in your notebook of all the materials and
ingredients used. It is important to note how much or how many. This is what
we call recording or documentation.
❖ Third, follow the correct format in documenting and recording.

Here is the formula in getting Percent Yield:

Output
% Yield = *100%
Input
Example on how to compute the Production Cost:

Ginamos
Ingredients Quantity Unit Unit Cost
Anchovies (Bolinao) 2 Kg ₱240.00
Table salt 2 Kg ₱ 30.00

With the given items above;

A. Compute the production cost of “Ginamos”.

B. After computing the production cost of “Ginamos”, compute the selling price of
the product if 20%is added to the unit cost?

6
Solutions:

A. ₱240.00
+ 30.00
₱270.00

B. ₱270.00
× .20
₱ 54.00

₱270.00
+ 54.00
₱324.00

Since you already know the steps in recording and documenting production
input. We will be learning also about the sample of production report and sample of
production cost.

Sample of Production Report

Product Name: Pickled / Marinated Milkfish

Production Date: May 26, 2020

Description of Materials:

Fresh Milkfish 1000 g

Other Ingredients:

Distilled vinegar 250 g Calamansi juice 125 g

Soy sauce 125 g Salt 75 g

Sugar 75 g Black pepper 15 g

Minced garlic 15 g

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Input: 1680 g

Output: Marinated Fish 1200 g

Wastage: 480 g

Percentage Yield: 71 %

Problem Encountered: NONE

Sample of Production Cost

Product: Pickled Mixed Vegetables

I – Raw Materials and Ingredients

Items Quantity wt/ml /gms Cost (₱)

Chayote 3 kls. 3 000 gms. 60.00

Carrots 6 pcs. 550 gms. 30.00

red bell pepper 4 pcs. 80 gms. 5.00

Ginger 4 pcs. 270 gms. 10.00

Garlic 2 pcs. 100 gms 5.00

Onion 3 pcs. 165 gms 10.00

Sugar 1½ cups 275 gms 25.00

Vinegar 1½ cups 400 gms 10.00

Raisins 1 pack 100 gms 25.00

Salt 1 cup 150 gms 2.00

TOTAL ₱ 202.00

II. Packaging Materials

1. Preserving jars 8 pcs. x ₱ 5. 00 = ₱ 40. 00

2. Label 8 pcs. x ₱ 1. 00 = ₱ 8. 00= ₱ 48. 00

8
III. Overhead Expenditures

1. LPG / fuel for cooking / firewood₱ 2. 00

2. Transportation ₱ 7. 00

3. Water ₱ 10. 00 = ₱ 19. 00

Grand Total = ₱ 269. 00

IV. Number of finished products - 8 jars

V. Net Weight - 250 gms

VI. Mark up price (20 % of Grand Total) - ₱ 53. 80

VII. Selling Price - ₱ 40.35

Keeping a record of the expenses and income help the seller keep track of the
business. It will tell when she has spent the most and why; when she has made a
business and why; and where she has to improve in terms of the expenses and
sales.

9
is What’s More

Activity 2: Self – Assessment

Directions: Write T if the statement is correct and F if it is not. Write your answer in
your activity notebook.

______ 1. Cost of production is a total expense incurred in processing the product.

______ 2. Unit cost is the cost of product per piece.
______ 3. One of the steps in learning how to determine the selling price of the
processed product is making a list of the operating expenses.
______ 4. Keeping a record of the profit and income helps the seller keep track of
the business.
______ 5. To ensure that the seller does not lose in the selling enterprise, the selling
price of the food should be determined after computing all the income
incurred.
______ 6. All expenses incurred for the day like cost of ingredients, packaging
materials, travel expenses and others should be recorded.
______ 7. A monthly inventory of the product sold is important.
______ 8. Profit means expenses.
______ 9. Cost means profit.
______ 10. Production cost is very important.

What I Have Learned

Directions: Share your learnings from the lesson above by completing the sentence
below. Write your answer in your activity notebook.

I have learned to _______________ the production cost in

_________________________________.

10
 What I Can Do
.

Activity 3: Computing the Production Cost

Direction: Prepare a Production Cost following the Given Format. Show your
computations in your activity notebook.

Production Cost

Product: Papaya Pickles

I – Raw Materials and Ingredients

Items Quantity wt/ml /gms Cost (₱)

TOTAL

II. Packaging Materials

1. Preserving jars =₱

2. Label = ₱ _________

=₱

III. Overhead Expenditures

1. LPG / fuel for cooking ₱

2. Transportation ₱

3. Water ₱ __________

=₱

Grand Total = ₱ ________________

IV. Number of finished products - ______________

V. Net Weight - ______________

VI. Mark up price (20 % of Grand Total) - ₱ _____________

VII. Selling Price - ₱ ____________

11
 Assessment

Directions: Carefully read and understand the statements and questions below.
Choose the letter that corresponds to the correct answer. Write it on your activity
notebook.
1. It is a systematic procedure of producing a record for reference
A. Output B. Documentation C. Production report D. Input
2. It is something that enters a process from the outside and is acted upon or
integrated in the main body of data.
A. Production report B. Input C. Output D. Documentation
3. Anything produced especially through a process; a product; a yield.
A. Documentation B. Output C. Input D. Production report
4. A written record showing the input – output relationship in determining the yield
from a certain procedure.
A. Input B. Production report C. Output D. Documentation
5. It is the process of capturing data or translating information to recording format.
A. Documentation B. Production report C. Reporting D. Output
6. Why is it necessary to determine the unit cost of the product?
A. To have plenty of sales
B. To obtain the unit cost
C. To have profit in selling
D. To know the price at which one sells her product
7. How will you determine the unit cost of certain product?
A. Cost of production plus profit
B. Cost of production minus sales
C. Cost of production divided by number of servings
D. Cost of production divided by number of serving sold

12
8. What items are added to determine the cost of product?
A. Ingredients and profit
B. Ingredients and sales
C. Ingredients and unit cost
D. Ingredients and operating expenses
9. How much is the net profit if the total sales is ₱275.00 and the cost of the product
is ₱264.50?
A. ₱15.50 B. ₱12.50 C. ₱10.50 D. ₱20.50
10. If the unit cost of a product is ₱12.00, how much is the selling price if 50% is
added to the unit cost?
A. ₱15.00 B. ₱17.00 C. ₱16.00 D. ₱18.00
11. How much is the net profit if the total sales is ₱150 and the cost of the product is
₱145.50?
A. ₱4.50 B. ₱5.50 C. ₱6.50 D. ₱7.50
12. If the unit cost of the product is ₱35.00, how much is the selling price if 75% is
added to the unit cost?
A. ₱61.25 B. ₱62.25 C. ₱60.25 D. ₱63.25
13. How much is the net profit if the total sale is ₱350.00 and the cost of the product
is ₱312.00?
A. ₱338.00 B. ₱337.00 C. ₱336.00 D. ₱339.00
14. If the unit cost of the product is P360.00. How much is the selling price if 10% is
added to the unit cost?
A. ₱396.00 B. ₱406.00 C. ₱386.00 D. ₱376.00
15. If the unit cost of the product is P110.00. How much is the selling price if 60% is
added to the unit cost?
A. ₱176.00 B. ₱166.00 C. ₱156.00 D. ₱186.00

13
 Additional Activities

Activity 4: Solve my Problem

Direction: Compute the selling Price of a Salted fish. Assigned the cost and identify
your own ingredients. Follow the solution from the given example. Write your solution
in your notebook.

Product: Salted Fish

Congratulations! You have successfully completed answeringthe

Module 4.

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Answer Key

15
 References

BOOKS

K to 12 Education Curriculum Technology and Livelihood Education

Learning Module (Food/Fish Processing) by Ferdinand S. Bravo

Food Processing by Rosalinda S. Pascua

ELECTRONIC RESOURCES

https://www.google.com/search?q=calculator&tbm=isch&ved=2ahUKEwijq577gPfpA
hVBUpQKHSGsANUQ2-cCegQIABAA&oq=calculator&gs_lcp=CgNpbWcQA1C21Q
FY2vEBYML0AWgAcAB4AIABAIgBAJIBAJgBAKABAaoBC2d3cy13aXotaW1n&sclie
nt=img&ei=sbHgXuOOMsGk0QSh2IKoDQ&bih=675&biw=1517&hl=en#imgrc=pXrt1
s4inp4ZEM

https://www.google.com/search?sa=G&hl=en_GB&q=production+process+of+apples
&tbm=isch&source=iu&ictx=1&tbs=simg:CAESngIJNMNeSYgfPvYakgILELCMpwga
YgpgCAMSKIwKnxTeHd0dmRSoFK4UnhSPCpYU9T32Pfk9wjbJPvQ9uyj6PbI0-D0a
MD8w-lE_17BS1swxP4wETx4Ss6iGRQUuytFd5MMAJlSK6YD49uN6IP5dr959LQUJ
bEyAEDAsQjq7-CBoKCggIARIERdSmCgwLEJ3twQkaigEKGwoIY2xpcCBhcnTapYj
2AwsKCS9tLzAzZzA5dAofCgxpbGx1c3RyYXRpb27apYj2AwsKCS9tLzAxa3I4ZgoX
CgV0cmFpbtqliPYDCgoIL20vMDdqZHIKFgoEdHJlZdqliPYDCgoIL20vMDdqN3IKGQ
oHY2FydG9vbtqliPYDCgoIL20vMDIxNW4M&fir=DSr1E2vpxUtXmM%253A%252CO
obuo7yOn472JM%252C_&vet=1&usg=AI4_-kTjRLax7xM_tJ3aNCotkX5nn7OydQ&v
ed=2ahUKEwii84aRh_fpAhWZ7WEKHfIhAjIQ9QEwAnoECAgQBA&biw=1517&bih=
675#imgrc=DSr1E2vpxUtXmM:

https://www.google.com/search?sa=G&hl=en_GB&q=food+processing+equipment&t
bm=isch&source=iu&ictx=1&tbs=simg:CAESqQIJcjxnU69UUPIanQILELCMpwgaYQ
pfCAMSJ7kT1wLwA9kC4AKtE_1cC0gJJ4gmtPq8-8j-tM7A-rj6qPrg-qD6UNxowFK5q
43SJbhyh1uSe-wr9fGxa4pw-mbSMV4DmkjaFmG6ez1YGpL_1ZnlNTkStLWUq_1IA
QMCxCOrv4IGgoKCAgBEgSFai02DAsQne3BCRqWAQofCgxpbGx1c3RyYXRpb27a
pYj2AwsKCS9tLzAxa3I4ZgoeCgtwYXJraW5nIGxvdNqliPYDCwoJL20vMDJqeG41C
hsKCGdhcyBwdW1w2qWI9gMLCgkvbS8wOHA0M2QKGQoHY2FydG9vbtqliPYDCg
oIL20vMDIxNW4KGwoIY2xpcCBhcnTapYj2AwsKCS9tLzAzZzA5dAw&fir=UmOMohl
Xg0hF3M%253A%252CID3YyvaIyCjHVM%252C_&vet=1&usg=AI4_-kSAtxDvhC_H

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AsQBA&biw=1517&bih=675#imgrc=UmOMohlXg0hF3M

https://www.google.com/search?tbs=sbi:AMhZZiu5ChKEy17X_1lNQ47vXFYDXiwGT
lht326UaYTvv3p5VpFWKL9hISusl8qx24v48lL-MDbo_16mOwBSPrTo7kzu0A7INXse
kRw8ybDrWDvToqoZ4wM2yqy8o7OlT3y-0TCR7fL5mpqFPY-gNTlAKjJcSKDd1Hwe
Roeohs2F4_1DS1m8rL1fklGj7jo_1A6n4-Go3a9JpsNqieemumqDzVhaaRxhZD80TM
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Economics.help - https://www.economicshelp.org/blog/glossary/costs-of-production/

Investopedia-https://www.investopedia.com/terms/p/production-cost.asp#:~:text=Pro
duction%20or%20product%20costs%20refer,manufacturing%20supplies%2C%20an
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Amosweb encyclonomic Web.pedia -

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:text=Production%20cost%20is%20important%20to,rise%20with%20the%20quantity
%20supplied.

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