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2nd Demo Tle

Yes, it is important to follow the proper procedure when calculating mark-up percentage for several reasons: - Using the correct formula and order of calculations ensures an accurate mark-up percentage is determined. Skipping or changing the order of steps could lead to errors. - The procedure clearly outlines what inputs are needed (purchase cost, selling price) and the order they are used in calculations (peso mark-up, percentage mark-up based on purchase cost and selling price). This makes the process clear and reproducible. - Consistency in application of the procedure allows for fair comparisons of mark-up percentages between different products and businesses. Deviating from the standard could make results incomparable. - Following guidelines helps ensure

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Lourdave Venzal Ypil
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558 views16 pages

2nd Demo Tle

Yes, it is important to follow the proper procedure when calculating mark-up percentage for several reasons: - Using the correct formula and order of calculations ensures an accurate mark-up percentage is determined. Skipping or changing the order of steps could lead to errors. - The procedure clearly outlines what inputs are needed (purchase cost, selling price) and the order they are used in calculations (peso mark-up, percentage mark-up based on purchase cost and selling price). This makes the process clear and reproducible. - Consistency in application of the procedure allows for fair comparisons of mark-up percentages between different products and businesses. Deviating from the standard could make results incomparable. - Following guidelines helps ensure

Uploaded by

Lourdave Venzal Ypil
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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GITNSOC HET DIFESHIN SDORUPTC

COSTING THE FINISHED


PRODUCTS
(Calculating the Mark-up,
Selling Price and Purchase
Cost)
Lesson Objectives:
a. discuss how to calculate mark-up
percentage;
b. solve mark-up based on peso mark-up,
selling price and purchase cost;
c. follow the procedure on calculation of
mark-up ; and
d. state the importance of following the
procedure in calculating the mark-up
percentage.
Mark-up

 is the difference between how much


an item cost you and how much you
sell the item.
What is the difference between the
purchase cost and selling price?

Purchase Cost Selling Price


 is the amount of  is the amount
money used to of money given
produce a to buy a
product.
product.
Problem 1:
Mang Berting went to Bohol. He
purchase Calamay for Php 10.00 .
When he went back to his town,
he sells the Calamay for Php
15.00 . He wants to know how
much is his peso mark-up and
percentage mark-up based on the
purchase cost and the selling
price.
How to calculate percentage mark-up?

1. Calculate the peso mark-up by subtracting


the purchase cost from the selling price.
Solution:
Selling Price – Purchase Cost = Peso Mark-up
Php 15.00 – Php 10.00 = Php 5.00
2. Calculate percentage mark-up based on purchase cost,
by dividing the peso mark-up and the purchase cost.
Solution:
Peso Mark-up ÷ Purchase Cost = Percentage Mark-up
Php 5.00 ÷ Php 10.00 = 50%
3. Calculate percentage mark-up based on selling price, by
dividing the peso mark-up and the selling price.
Solution:
Peso Mark-up ÷ Selling Price = Percentage Mark-up
Php 5.00 ÷ Php 15.00 = 33%
Problem 2:
The Grade 8 students of Ms. Durano wants to cook and
sell Turon for their upcoming TLE Exhibit. But they don’t
know how much will be the selling price. Solve for the total
purchase cost and peso mark-up, yields with 20 servings.
Here are the list of items and its purchase cost.
Item Purchase Cost
1 kilo banana Php 40.00
½ kilo jackfruit Php 35.00
1 pack lumpia wrapper Php 27.00
1 cup vegetable oil Php 20.00
¼ kilo brown sugar Php 16.00
Solution:
To get the total purchase cost, add the purchase
cost of all items.
TPC = Php 40 + Php 35 + Php 27 + Php 20 + Php 16
= Php 138.00
Calculate peso mark-up by multiplying the total
purchase cost and the percentage mark-up.
PMU= TPC x % MU
= Php 138 x 50%
= Php 69.00
Calculate the selling price by adding the
total purchase cost and the percentage
mark-up over the number of yields.
SP= TPC + PMU ÷ # of Yields
= Php 138 + Php 69 ÷ 20
= Php 207 ÷ 20
= Php 10.35
Direction: Answer the problem below.

1.Aling Martha wants to cook and sell Chicken and Corn


Chowder Soup but she didn’t how much will be the selling
price per serving. Below are the list of the ingredients and
its purchase cost. Solve for the total cost and peso mark-
up with total with at least 50% mark-up, yields 30 servings.
Item Purchase Cost
½ kilo chicken Php 70.00
1 can corn kernel Php 33. 00

400g celery Php 56.00


250g flour Php 25.00
20g bacon Php 36.00
¼ kilo carrot Php 40.00
¼ kilo onion Php 35.00

1pack margarine Php 5.00


1pack salt Php 1.00
Given the ff. recipe and its estimated
purchase cost and impose 50% mark-up
to determine the selling price of the
product, yields 24 servings.
Item Unit Cost Total Cost
2kilo chicken Php 115 per kilo Php 230.00
1pc. garlic Php 50 per kilo Php 2.50
20pcs per kilo
4tbsp. soy sauce Php 15 per bottle Php 1.90
32tbsp.per bottle
1tsp. black pepper Php 1 per pack Php2.00
1/2 tsp. per pack
2tbsp. oil Php 40 per bottle Php 2.50
32tbsp.per bottle
Direction: In a ½ crosswise size of paper , explain
the question below.

1. Is it important to follow the procedure in


calculating the mark-up percentage?

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