7/8 Department of Education

National Capital Region

SCHOOLS DIVISION OFFICE
MARIKINA CITY

TLE-Home Economics
Cookery
First Quarter-Module 2 (Part 2)
Mensuration and Calculations

April Joy F. Reyes

Writers/Illustrators:
Lilo L. Jaso Jaso
Cover Illustrator: Christopher E. Mercado

City of Good Character

DISCIPLINE • GOOD TASTE • EXCELLENCE
 This module was designed and written with you in mind. It is here to help you
develop knowledge, skills, and attitudes in the performance of Cookery tasks. The scope of
this module permits it to be used in many different learning situations. The language used
recognizes the diverse vocabulary level of students. The lessons are arranged to follow the
standard sequence of the course. But the order in which you read them can be changed to
correspond with the textbook you are now using.

The module is divided into two lessons, namely:

Lesson 1: Carry out measurements and calculations in a required task

Lesson 2: Calculate the cost of production

After going through this module, you are expected to:

2.1 discuss principles of costing
2.2 compute cost of production

In one -two sentences define the following words below:

1. Costing
___________________________________________________________________
___________________________________________________________________
2. Cost of production
___________________________________________________________________
___________________________________________________________________
3. Mark Up
___________________________________________________________________
___________________________________________________________________

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 Lesson 2 Calculate Cost of Production

This module is the continuation of Module 2 part 1. In this module, we will discuss the
principles of costing and compute of cost of production.

Due to the Covid-19 pandemic that we are experiencing right now many of our fellow
Pilipino find more time and opportunity. Some spend and invest in different newfound skills
and interests. We, Pilipino love to shop and eat, which is why local online buy and sell sites
are growing even bigger than before. The famous trend name is “online selling”. Did you also
try to purchase a product or service from it? or do you also experienced and try what we call
“New Normal Online Business World”.

What are things that make you busy amid coronavirus pandemic? Did you use it to
spend time with your loved ones most especially your family? fervent with your likes and
plans, find more on self-care, personal development, and spiritual growth. How about finding
and discover new things and skills?

Have you also heard or watched the news about a Social Amelioration Program SAP
recipient who becomes trending online, because he better used his money to start a
barbeque business? What can you say about his fearlessness to try new skills and do it for
the sake of his family? Did he deserve that trending view and an icon? From his small
capital, he earns more than Php.2000.00 pesos a day and that income helps his family
needs. Do you think did he also compute for the cost of production for his business?

Notes to the Teacher

In this lesson, the learners are expected to discuss principles of
costing and compute the cost of production. The learner will demonstrate an
understanding and independently performing mensuration and calculation in
cookery.

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Read the following statement carefully. Encircle the letter of the correct answer.

1. What term below state for the difference of the cost of a good or service and its selling
price?
a. Mark-up b. Selling Price c. Costing d. Production
2. The following describe cost EXCEPT one, what is that?
a. the price of something
b. the amount of money that is needed to pay for or buy something
c. an amount of money that must be spent regularly to pay for something
d. an amount of money that must be give regularly to pay for something

3. Which formula below is correct to calculate your peso markup?

a. Selling Price – Purchase Cost / Buying Price = Peso Markup
b. Purchase Cost – Selling Price = Peso Markup
c. Percentage Markup – Selling Price = Peso Markup
d. Percentage Markup / Purchase Cost = Peso Markup

4. Jessie will make and sell the trending Baked California Maki. Her Peso markup is 5.00,
Selling price is Php. 15.00. How much will be the Percentage mark up?
Use this formula: Percentage markup = Peso markup/selling price.
a. .30 or 30% b. 31 or 31% c. .32 or 32% d. .33 or 33%
5. Jenna`s Ube Pandesal OL Shop product markup is only Php. 5.00 and to promote the
shop the buying price they give to their resellers is Php10.00. Calculate the percent markup
based on cost by using the formula Peso markup ÷ Purchase cost/buying price.
a. .3 or 30 % b. .4 or 40 % c. .5 or 50 % d. .6 or 60

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PRINCIPLES OF COSTING

Costing is the amount or equivalent paid or charged for something. According to the article
of Cost Accounting, they are 3 Types of Cost the Fixed cost, Variable costs, and Semi-
variable cost.

a. Fixed cost is the cost of fixed inputs used in production. These costs do not
vary with the change in the volume of production.
b. Variable cost is the cost of variable inputs used in production. These costs
vary with the change in the volume of production.
c. Semi Variable Cost this is to cost which are partly fixed and partly variable.
Total Cost refers to the total cost of production.

Markup is the difference between how much an item costs you, and how much you sell that
item for--it is your profit per item. Any person working in business or retail will find the skill of
being able to calculate the markup percentage very valuable.

Steps and Procedures on How to Calculate Markup Percentage?

Step 1. Compute your peso markup. This is done by subtracting your buying price from your
selling price.

Example:

Selling Price Php. 20.00

Purchase cost / buying price - Php. 15.00
Peso markup 5.00

Step 2. Choose whether you want to calculate your percentage markup based on cost or
selling price. Once you choose which you will be used to calculate, it is important you stick to
the process you choose throughout all your calculations, or you will end up with the wrong
data. If you decided to calculate your percent markup based on cost, go on to Step 3. If you
decide to calculate your percent markup based on selling price, go on to Step 4.

Step3. Calculate percent markup based on cost. This is done by dividing the peso markup
by the cost.

Example:
Peso markup 5.00
Purchase cost / buying price ÷ 10.00
Percentage mark up 0.5 or 50%

Step 4. Calculate your percent markup based on selling price. This is done by dividing the
peso markup by the selling price.

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Example:
Peso markup 5.00
Selling price ÷ 20.00
Percentage mark up 0.25 or 25%

Step 5. Always make sure you consistently use either cost of the product or selling price to
find the percent markup on an item. Even though the cost, selling price, and peso markup
will always be the same, the percentage markup will be drastically different depending on if
you calculate it using selling price or cost. Using selling price will give you a lower
percentage markup (assuming you are making a profit), while using cost will give you a
higher percentage markup.

Match the following statement below. Write the correct letter on space provided.

A B

______1. It refers to the total cost of production. a. Total Coast

______2. These costs do not vary with the change b. Fixed cost
in the volume of production.
c. Variable cost
______3. These costs vary with the change in volume
of production. d. Costing
______4. The amount of equivalent paid or charged
for something e. Semi Variable Cost

_______5. The cost which is partly fixed and partly

f. Mark-up
variable.

Answer the following questions below. (5 points each)

1. What is the significance of calculating the cost of production?

___________________________________________________________________
___________________________________________________________________

2. What is the difference between costing and markup?

___________________________________________________________________
___________________________________________________________________

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 3. If you will be given a chance to have a capital of Php. 1000.00, what business would
you go to enter right now? How can you ensure that it will grow, and you will earn
from it?
Business: ____________________________
How?_______________________________________________________________
___________________________________________________________________

Read and understand the given situation below. You can also practice it and discover
at home. (5 points each)
What to do?
• Your sister started her online business and she is trying to resell the trending Ube
Cheese Pandesal. Her Selling Price is Php. 30.00 but the Purchase cost/ buying
price is Php. 30.00 also. What is your advice for her?
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
• What do you think is the appropriate Selling Price for her Ube Cheese
Pandesal and why?
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________

Assessment
Given the following recipe and its estimated cost, compute for total purchase cost
and impose a 50% mark up to determine the selling price of your product. Write
your answer on the number space provided.

Yield = 24 servings
Price per order: Php. 25 Pesos

Item Unit Cost Total Cost Peso mark- Income Per

up Serving

2 Kilo Pork 120.00 / kilo (1.)____________

¼ of Garlic Php. 50.00/kilo (2.)____________

4 tbsp Soy sauce Php. 15.00/bottle

Approx. 33 T (3.)____________

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DISCIPLINE • GOOD TASTE • EXCELLENCE
1 tsp ground black Php. 1.00 / small
pepper pack ½ t/pack (4.)____________

½ Cup Vinegar Php. 12.00 /

Bottle Approx. 2 (5.)____________
C/bottle
2 Tbsp Cooking Php. 40.00 /
Oil bottle Approx. 32 (6.)____________
T
TOTAL (7.)____________ (8.)_________ (9.)__________

This is the recipe for what food? (10.) _____________________________________

Online Activity:

"#OUFT Costing"
(Our Ulam For Tonight Costing)
Material needed:
Calculator
Ballpen / Pencil
Ulam recipe list
Using the space provided below makes your #OUFT Costing. Make a breakdown list
for the ingredient’s recipe, ingredients prices, and total expenses for your dish (Ulam). If you
will be going to sell for the next day and your Teacher will order to you. Can you apply now
your knowledge and skills for calculation of cost and production? Let check it out! Show to us
your breakdown list.

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City of Good Character
DISCIPLINE • GOOD TASTE • EXCELLENCE
 Offline Activity:

“UOTD Costing List” Using bond paper make your ulam of the day (UOTD).
Calculate the cost and production of your “UOTD”

SCORING RUBRICS

EXCELLENT GOOD NEEDS IMPROVEMENT

CRITERIA
5 3 1

Content The breakdown list

The breakdown list
(Recipe, Prices, content was well
content was The breakdown list
Peso Mark-up, detailed, organized
detailed, and content was dot detailed
and Percentage and cleared
organized and limited
Mark-up)
The work is nice
The work is presented
presented in a
in a neat, clear, and The works appears
neat, clear, and
Neatness of Work organized sloppy, and unorganized,
organized
You put a small
You took your time You rushed through and
effort on the
and worked hard on did not work hard for
Effort in Output Recipe Album
the Recipe Album Recipe Album

Module

Republic of the Philippines, Department of Education

K to 12 Basic Education Curriculum Technology and Livelihood Education
Learning Module in COOKERY EXPLORATORY COURSE

Others
Amy Brown, Understanding Food, 2nd Edition, Thomson Woodworth
June Payne, Palacio, Monica Theis, INTRODUCTION TO FOOD SERVICE, 128-130
Mary Frey Ray. Evelyn Jones Lewis. Exploring Professional Cooking, Revised, Chas A.
Bennet Co., Inc., Peoria, Illinois 61614
Sonia Y. de Leon, Libia L. Chavez, Virginia S. Claudia, Matilde P. Guzman, et al., BASIC
FOODS FOR FILIPINOS, 95-100
http://www.ext.colostate.edu/pubs/foodnut/09329.html
http://www.ehow.com/how_4425471_calculate-markup-percentage.html

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 Development Team of the Module

Writers: April Joy F. Reyes (CIS-SL)

Lilo L. Jaso Jaso (BNHS)
Editors: Edna A. Undazan (Dept. Head- CIS-SL)
Nerissa S. Estrella (ASP II, THS)
Internal Reviewer: Joseph T. Santos (Education Program Supervisor-EPP/TLE)
Illustrators: April Joy F. Reyes (CIS-SL)
Lilo L. Jaso Jaso (BNHS)
Lay-out Artist: Khrycys G. Olairez (BNHS)
Management Team:
Sheryll T. Gayola
Assistant Schools Division Superintendent
OIC, Office of the Schools Division Superintendent

Elisa O. Cerveza
Chief, Curriculum Implementation Division
OIC, Office of the Assistant Schools Division Superintendent

Joseph T. Santos
Education Program Supervisor–EPP/TLE

Ivy Coney A. Gamatero

EPS- Learning Resource Management and Development System

For inquiries or feedback, please write or call:

Schools Division Office- Marikina City

Email Address: sdo.marikina@deped.gov.ph

191 Shoe Ave., Sta. Elena, Marikina City, 1800, Philippines

Telefax: (02) 682-2472 / 682-3989

City of Good Character

DISCIPLINE • GOOD TASTE • EXCELLENCE