School: MACUTAY-PALAO NATIONAL HIGH SCHOOL Grade Level: 11

Teacher: Mhegan B. Tabao Learning Area: BUSINESS MATH

Teaching Dates and Time AUGUST 28, 2024 2:45- 4:15 Quarter: I WEEK 5

I. OBJECTIVE
A. Content Standard The learner demonstrates understanding of the key concepts in buying and selling.
B. Performance Standard The learner are able to analyze and solve problems on important factors in managing a business; buying
products and selling products.
C. Learning Competency Differentiate Mark-on, Mark Down and Mark-up.ABM_BM11RP-Ig-1
Write the l-code for each. Objectives:
a. Solve mathematical problems involving mark-on, mark-up, and mark-down;
b. Calculate mark-on, mark-up, and mark-down for various products; and
c. Reflect on how pricing strategies impact consumer behavior.

D. CONTENT APPLICATION OF MARK ON, MARK DOWN AND MARK UP

Subject Matter

II. LEARNING RESOURCES

1. References
2. Teacher’s Guide pages

3. Learner’s Material pages

4. Textbook pages Business Math by Vibal Group Inc. and Leah M. Lundag, Brian Roy C. Lopez and Keneth Adrian P. Dagal
pages 72-77
5. Additional Materials from Learner’s Module in Business Mathematics 11 pages 9-13
Learning Resource portal
6.Other Materials Work Sheet with problem sets, Calculator , whiteboard and marker
PROCEDURES Teacher’s Activity Student’s Activity
A. Reviewing previous Before we dive into today’s lesson, let’s think about our recent
lesson or presenting the shopping experiences. Can anyone share a time when you felt
new lesson like you got a great deal or perhaps paid too much for Alike answers:
something? How did that influence your decision to buy or not -Last weekend, I bought a pair of shoes
to buy? on sale. They were originally ₱3,000,
but I got them for ₱1,500. I felt really
good about the purchase because I
saved a lot.
-I once bought a gadget at full price and
then saw it on sale a week later. It
 made me feel like I overpaid.
B. Establishing a purpose for Today, we’re going to learn about three important pricing
the lesson strategies: mark-on, mark-up, and mark-down. By
understanding these concepts, you’ll be better prepared to
make smart financial decisions, whether as a consumer or a
future business owner. Why do you think it’s important for Expected answers:
businesses to get their pricing right? -To make sure they cover their costs
and make a profit.
-If prices are too high, customers might
go somewhere else, but if they’re too
low, the business might lose money.
C. Presenting Imagine you’re shopping, and you see a ‘50% off’ tag on
example/instances of the new something you’ve been wanting to buy. How does that make
lesson you feel about the price before and after the markdown? Can -Seeing the discount makes me feel like
someone share a similar experience? I’m getting a good deal, especially if I
thought the original price was too high.

How do you think the store’s decision to mark down the price -The bigger discount made me feel like
affected your decision to buy? What if the discount had only I was saving a lot, which made me want
been 10%? to buy it more.
D. Discussing new concepts Here are example for each concept:
and practicing new skill #1 MARK-ON
Example 1: If a 55 g pack of instant noodles costs Php 7.10 to
produce and is sold for Php 10, what is the initial
markup of the instant noodles?
Who can calculate the mark-on for the instant noodles?
-The mark-on is ₱2.90 because you
subtract the cost price from the selling
MARK-UP price (₱10 - ₱7.10 = ₱2.90).
Markup = New Selling Price – Original Selling Price
Markup Rate based on Original Price (OP) = Markup ÷ Original
Selling Price Markup Rate based on Selling Price (SP) =
Markup ÷ New Selling Price
Example 2: If the suggested retail price (SRP) of a can of milk
is Php 44.15 and you sold it for Php 57.10:
a. How much is the markup?
 b. What is the rate of markup based on original price?

Can someone walk us through the steps to find the markup and
the markup rate? -The markup is ₱12.95 because we
subtract the original price from the new
selling price (₱57.10 - ₱44.15 =
₱12.95). The markup rate based on the
MARK DOWN original price is 29.33% (₱12.95 ÷
Markdown = Original Selling Price – New Selling Price ₱44.15).
Markdown Rate = Markdown ÷ Original Selling Price
Example 3: Your apparel store usually offers items with
markdown at the end of season. If the price of the slim fit jeans
was reduced from Php 1,290 to Php 999, what is the
markdown? What is the rate of markdown introduced by your
store?

Who can calculate the markdown and the markdown rate for
the jeans? -The markdown is ₱291 (₱1,290 -
₱999), and the markdown rate is
22.56% (₱291 ÷ ₱1,290).
E. Discussing new concepts Now that we’ve gone through some examples together, let’s try
and practicing new skill #2 some more challenging problems.

Group Work Instructions:

 Group 1: "The original price of a 300 mL can of condensed - Expected Group 1 Response:
milk is ₱53.00. The retailer wants a 50% mark-on based on The selling price should be ₱79.50
cost. What should the selling price be after the mark-on?" (₱53.00 + 50% of ₱53.00).
 Group 2: "What was the original selling price of a furniture set -Expected Group 2 Response:
purchased for ₱89,999 if there was a 15% mark-up rate The original price was ₱78,620
based on the original price?" (₱89,999 ÷ 1.15).
 Group 3: "What was the original selling price of a smart TV -Expected Group 3 Response:
purchased for ₱43,199 with a 30% markdown?" The original selling price was
₱61,713.57 (₱43,199 ÷ 0.70).
Each group will now present their solutions to the class. Let’s
discuss any challenges you encountered.
F. Developing Mastery Activity 1: Mark-on and Markdown
(Lead to Formative I’ve handed out worksheets with problems for you to solve
Assessment) individually. Remember to write down your solutions clearly. If
you finish early, exchange your sheet with a classmate and
 check each other's work.

Example Problem:
If the previous selling price of an expandable folder was ₱23.50
and the current selling price is ₱26.75, what is the mark-up rate - Expected answer:
based on the selling price? "The mark-up is ₱3.25 (₱26.75 -
₱23.50), and the mark-up rate based
on the selling price is 12.15% (₱3.25 ÷
₱26.75)."
G. Finding practical Now, let’s apply what we’ve learned to some practical
application of concepts and scenarios.
skill in daily living
Problems: -1. Expected answer: The original
1. What was the original selling price of an item bought for selling price was ₱16,662.50 (₱19,995
₱19,995 after a 20% mark-up based on cost was applied? ÷ 1.20).
2. What is the new selling price of a smart TV worth ₱34,999 -2. Expected answer: The new selling
when the store manager decides to give a 15% markdown? price is ₱29,749.15 (₱34,999 - 15% of
3. Your father bought an air-conditioning unit worth ₱39,995 for ₱34,999).
only ₱29,999. How much was the markdown rate? -3. Expected answer: The markdown
4. If the original selling price of an item was ₱790 and you apply was ₱9,996 (₱39,995 - ₱29,999), and
a markdown rate of 35%, what is the new selling price? the markdown rate is 25% (₱9,996 ÷
₱39,995).
-4. Expected answer: The new selling
price is ₱513.50 (₱790 - 35% of ₱790).
H. Generalization Have you noticed how different pricing strategies, like mark-
ups, mark-ons, and mark-downs, impact our buying decisions?
How do these strategies affect you personally when you’re Expected response:
shopping? - Mark-downs make me want to buy
something I wasn’t planning to,
especially if the discount is big.
-High mark-ups sometimes make me
think the product is better quality, but it
also makes me hesitate to spend the
money.
I. Evaluating Learning Reflective Essay:
In a short essay, discuss how businesses use pricing strategies
like mark-on, mark-up, and mark-down to influence consumer
behavior. Can you think of any other ways that prices affect
how and when you decide to buy something? -(Students’ answer vary.)
J. Additional activities for Create a mock advertisement for a product using one of these
application or Remediation pricing strategies. Be ready to explain why you chose that
strategy and how you think it would impact consumer behavior.

IV. Remarks
V. Reflection
A. No. of learners earned
80%in the evaluation.
B. No. of learners who
required remediation.
C. Did the remedial work.
No. of learners who have
caught up.
D. No. of learner who
continue to require
remediation.
E. Which of my teaching
strategies work well
F. What difficulty did I
encounter which my
principal and supervisor
help me solve?

Prepared by: Reviewed by: Noted by:

MHEGAN B. TABAO FLORIDEL L. BARTOLOME GABRIEL T. NAGAYANG, JR.

Teacher I Master Teacher I Head Teacher I