QUARTER I

Week 6
Prepared by: Remy A. Oghayon BSED MATH 4-A
Subject:
Grade Level/ Section: 11 - Love
BUSINESS MATHEMATICS
Date:
Day: 39 (Lesson 12)
April 11, 2023 (1:00 - 2:00)
The learner demonstrates an
Content Standard understanding of key concepts in buying
and selling.
The learner are able to analyze and solve
problems on important factors in
Performance Standard
managing a business: buying products
and selling products.
ABM_BM11BS-lh-3
Learning Competency Differentiate mark-on, mark-down, and
mark-up
I. OBJECTIVES The learner:

Knowledge: Differentiate mark-on, mark-down, and

mark-up
Skills: Obtain mark-on, mark-down, and mark-
up price of a product.
Affective: Relate mark-on, mark-down, and mark-
up on real-life situation
II. CONTENT Mark-on, Mark-down, and Mark-up
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide Pages BUSINESS MATHEMATICS
First Edition, pp. 116
IV. PROCEDURES
Teachers Activity Students Activity
A. Preparatory Activities

Good afternoon students Good afternoon sir!

1. Opening Prayer

Class, please stand for the opening Our Father, Who art in heaven, hallowed
prayer. be Thy name; Thy kingdom come; Thy
May I call on Ms. _________ to lead the will be done on earth as it is in heaven.
prayer? Give us this day our daily bread; and
forgive us our trespasses as we forgive
those who trespass against us; and lead us
not into temptation, but deliver us from
evil. Amen!

Before you take your seats, kindly pick

up pieces of paper under your chairs and Students will actively participate.
arrange it properly.
2. Greetings

Good afternoon again class and How’s

your day?
Good afternoon sir! We’re good sir.

3. Checking of Attendance

For checking of attendance , class

secretary or class monitor please give me
the attendance after the class so that I Yes, sir noted!
will know who is absent during the
discussion.

You’re welcome sir!

Thank you Ms. Secretary!

4. Review

So today we will have a new topic but (One of the student will answer)
who still remember our last topic?

Yes Mr./Ms. Our last topic sir is all about mark-up and
mark-down.

Very Good Mr./Ms.

What is mark-up? (One of the student will answer)

Yes Mr./Ms. Students answer may vary.

Very Good Mr./Ms.

How about mark-down? (One of the student will answer)

Yes Mr./Ms. Students answer may vary.

Thank you Ms./Mr. for that very good You’re welcome sir.
answer.
B. Motivation

Instruction: Solve the following

problem on mark-on.

1. Mr. Edem bought 130 kilograms of

durian at ₱ 115 per kilogram. She desires
to have 20% markon rate of this product.

A) What is the markon?

B) How much is the selling price?

2. Mr. Brava bought 150 kilograms of

apple at ₱ 100 per kilogram. She desires
to have 50% markon rate of this product.

A) What is the markon?

B) How much is the selling price?

Who wants to answer number 1? (One of the student will answer)

Yes Mr./Ms. Student’s answer may varies

That’s correct, thank you Mr./Ms.

How about number 2, who wants to (One of the student will answer)
answer?

Yes Mr./Ms. Student’s answer may varies

Very Good! Thank you Mr./Ms.

So we all know how to identify or

differentiate mark-up to mark-down. Yes sir
C. Activity

Before we start to our lesson proper, let

us have first a activity . I have here two
picture all you have to do is guess the
correct word in the picture and connect
the word.

Are you ready students? Yes sir

Instruction: Guess the picture.

Who wants to answer? (One of the student will answer)

Yes Mr./Ms. Mark-on

Very good Mr/Ms.

D. Analysis

Now lets go to our proper discussion,

now class based on our activity that I
(One of the student will answer)
gave what is our topic for today?

Yes Mr./Ms. Mark-on

Very Good observation and thank you

Mr./Ms.

Another answer from this side. Yes

Mr./Ms. Go ahead. (One of the student will answer)

Yes Mr./Ms. Student’s answer may varies

Very Good observation and thank you

Mr./Ms.

So our topic for this afternoon is all about

the difference between mark-on, Mark-
down, and Mark-up.

Before we proceed to the discussion I

will read first the learning objectives for
today’s lesson. Students are listening.

At the end of the lesson, the students will

be able to:
 Differentiate mark-on, mark-
down and mark-up
 Obtain mark-on , mark-down and
nark-up price of a product.
 Relate mark-on, mark-down, and
mark-up on real-life situation.
Before we go to our main topic lets’
define first what is Mark-on.

Mark-on is the difference between the

initial cost and the selling cost. Students are listening.

When does mark-on usually happens?

 A calamity has hit the source of raw

material or commodity therefore
affecting its supply.
 Seasonal demands (Christmas items,
Valentines, etc).
 Special occasion is being celebrated
( commemorative death anniversary,
etc).

Terms to remember! Students are listening.

Mo - Mark-on
MoR - Mark-on Rate
IC - Initial Cost
SP - Selling Price

Formulas:

Mo = IC x MoR
Mo
MoR =
IC
SP = IC + Mo

Students are listening.

Example 1.
Mrs. Dacumos bought 100 kilograms of
avocado at Php 110 per kilogram. She
desires to have 25% mark-on rate of this
product.

A) What is the mark-on?

B) How much is the selling price?
C) How much is the total possible profit
Students are listening.
Given:
Total quantity bought = 100 kg
Initial Cost = Php 110
Mark-on Rate = 25% or 0.25
Mo = IC x MoR
Mo = 110 x 0.25
Mo = Php 27.50
Students are listening.
SP = IC + Mo
SP = 110 + 27.50
SP = Php 137.50

Is there any question in getting the mark- No sir.

up and margin of a given problem?

E. Abstraction

Since there are no questions. This time I

will be the one to ask questions.

(One of the student will answer)

1. What is mark-on?

Mark-on is the difference between the

Yes Mr./Ms. initial cost and the selling cost.

Very good Mr/Ms

2. How can we relate mark-on in real-life (One of the student will answer)
situation?

Yes Mr./Ms. Student’s answer may varies

Very good Mr/Ms

 Students are listening.
F. Application

I will group the class into two. This will

be the first group and this will be the
second group. Show your solution on the
board.

Instructions: In your scratchpaper solve

for the following.
Student’s answer may varies

For Group 1.

Mr. Edem bought 130 kilograms of

durian at ₱ 115 per kilogram. She desires
to have 20% mark-on rate of this product.

A) What is the markon?

B) How much is the selling price?

For Group 2.
Student’s answer may varies
3. Mr. Brava bought 150 kilograms of
apple at ₱ 100 per kilogram. She desires
to have 50% markon rate of this product.

A) What is the markon?

B) How much is the selling price?

So all of us know how to differentiate

and solve mark-on, mark-down and
Yes sir
mark-up

IV. Evaluation

Direction: In a 1/2 paper crosswise, answer the following.

1. How much is the total possible profit of Mr. Edem and Mr. Brava?
V. Assignment

Direction: In your assignment notebook.

1. Margin

2. Gross margin

3. Trade discount

4. Single Trade discount

5. Discount series

Remarks