BLOOMFIELD Academy

Wilfrido Tecson Ave. Vista Grande, BF Resort Village, Las Piñas City Let Love Light Your Life

LESSON PLAN

Name of Teacher: Ramos, Melba L Learning Area: Business Mathematics 11

Week: 2nd Date: July 29 – August 2, 2019
Ds

MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

I. OBJECTIVES

Key concepts of ratio and Key concepts in buying and Key concepts in buying and
A. Content Standards
proportion selling selling
 Formulate and solve
problems involving
Analyze and solve problems Analyze and solve problems
ratio and proportion
on important factors in on important factors in
B. Performance Standards  use the concept of managing a business: buying managing a business: buying
proportion in making products and selling products products and selling products
life- decisions

 Differentiate Mark  Illustrate how to

down and Markup compute single trade
 Compare and  Illustrate how discounts and
differentiate ratio and Markdown, and discount series
rate Markup are obtained  Differentiate profit
 Write proportions  Differentiate markup from loss
illustrating real-life from margins  Illustrate how profit is
C. Learning
Competencies /
situations  Describe how gross obtained and how to
Objectives  Identify the different margins is used in avoid loss in a given
kinds of proportion and sales transaction
give examples for each  Define break-even;
 Solve problems illustrate how to
involving direct, determine break-even
inverse and partitive point
proportion  Solve problems
involving buying and
selling products
 II. CONTENT Ratio & Proportion Buying and Selling Buying and Selling
III. LEARNING
RESOURCES
A. References
1. Teacher’s Guide
Pages
2. Learners Guide
Pages
3. Textbook Pages  Business Math pp. 58-70
 ABM (Business Mathematics for Filipinos) pp. 83-90
B. Other Learning Resources Power point presentation, LCD Projector, Marking Pen, Laptop/Netbook, Instructional Materials
IV. PROCEDURES

Let’s have a review, Again? What is Ratio and Proportion? What is Markup, Markdown
What is our previous lesson? What are the types of and Margin?
A. Reviewing previous lesson or
presenting the new lesson proportion? What are the formula in
What is the difference between finding the value of
ratio and rate? Markup, Markdown and
Margin?
Let’s have a game and it is
entitled “Feet on the Floor” I
will group you into two, All
B. Establishing a purpose for
the lesson (Motivation)
you have to do is follow the
numbers of feet that will be on
the floor.

Do you have any idea about Do you have any idea about Any idea about Single Trade
Ratio and Proportion? Markup, Markdown and Discounts and Discount
Margins? Series?
Discuss to the class the ratio
and rate and it’s differences For example, if a business Discuss to the class the
C. Presenting examples/
instances of the new lesson marks the price of a T-shirt meaning of trade discount and
For example: If a class is bought for ₱100.00 to sell at discount series and its
composed of 18 boys and 12 ₱150.00, ₱150.00 is the selling formula.
girls, then the ratio of boys to price, and the ₱50.00 added to
the number to girls is 18:12, the cost of ₱100.00 is the Differentiate the different
which is equivalent to 3:2 markup. A simple methods in finding trade
manipulation of the formula discounts.
Explain to the class the above gives us the following Example:
meaning of proportion formulas when the selling price 1. Bakal supply
or the cost is unknown Merchandise sells a
For example: set of stainless steel
If it costs ₱25.00 to buy a Selling Price = Cost + Markup trays to Lara’s
500ml of soft drink, then we S=C+M Cookies Shop. The list
have the rate of ₱25.00 per price is ₱3,500 and
500ml. Cost = Selling Price – Markup Lara qualifies for a
25 30% trade discount.
= ₱0.05 per ml
500
The mark up usually expressed Compute the net price
as a percentage of the cost of a using the discount
Solve for the types of
product. This percentage is method.
proportion and their
called the markup rate or the 2. A manufacturer can
application.
markup rate based on the cost. cover its cost and
1. Direct Proportion,
In this case, selling price is make a reasonable
Example:
determined by multiplying the profit if it sells to its
If 10 laptops cost ₱200,000
rate of markup to the cost, then product for ₱262.50.
then how much do 8 laptops
adding the result obtained to At what price should
cost?
the cost of the merchandise. the product be listed
That is, so that a discount of
𝑛𝑢𝑚𝑏𝑒𝑟 𝑖𝑓 𝑙𝑎𝑝𝑡𝑜𝑝𝑠
30% can be allowed?
𝑐𝑜𝑠𝑡 Markup = Markup rate × Cost
10 8
=𝑥 Discuss profit and loss to the
200,000
And so, class and its formula.
10x = 8(200,000) 1.
Selling Price = Cost + Markup
x = ₱160,000
Example: Let the students
2. Inverse Proportion solve it by their own.
Example: A dealer bought 15 crates of
In a t-shirt design factory, 5 bananas at ₱11,250.00. If the
employees can finish dealer imposed a 40% markup
designing 20 t-shirts in one based on the cost, find the
hour, then 10 employees will
take less than an hour to do 1. Cost per crate of the
the designs bananas; and
2. Amount of markup per
5 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠 crate of bananas.
10 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠
𝑥 ℎ𝑜𝑢𝑟 𝑡𝑜 𝑓𝑖𝑛𝑖𝑠ℎ 𝑡ℎ𝑒 𝑑𝑒𝑠𝑖𝑔𝑛 Explain to the class what is
=
1 ℎ𝑜𝑢𝑟 𝑡𝑜 𝑓𝑖𝑛𝑖𝑠ℎ 𝑡ℎ𝑒 𝑑𝑒𝑠𝑖𝑔𝑛 margin and its formula.
 5 1
x = 10 (1) = 2
Margin =Percentage Margin ×
Selling Price
We see in the problem that the
So,
more employees on the job,
the less time taken for the job
Selling Price = Cost +
to complete. When an increase
(Percentage Margin × Selling
in one quantity results to a
Price).
decrease in another, it shows
an inverse proportion.
Solving for the selling price in
the equation above, we have
3. Partitive Proportion
Cost = Selling Price – (
Example:
Percentage Margin × Selling
Karen wants to donate her
Price)
collection of figurines to four
= Selling Price × (1 –
friend in the ratio 1:3:3:5. She
Percentage Margin)
has a total of 96 figurines. If
her best friend wants the most
Dividing both sides by the
number of figurines. How
quantity (1 – Percentage
many figurines will she get?
Margin), we obtain the
following formula for the
In this problem, the 96
selling price:
figurines is divided in such
way that it is in ratio 1:3:3:5.
Selling Price =
Getting the sum of the ratios, 𝐶𝑜𝑠𝑡
we obtain 1 + 3 + 3 + 5 = 12.
1−Percentage Margin
Dividing 96 by 12, we get 8.
Thus one of her friends will Discuss to the class the
receive 8, the other two markdown and its formula.
friends will get 8(3) = 24
figurines each and her best Markdown = Original Selling
friend will get 8(5) = 40 Price – Reduced Price
figurines.
Markdown Rate =
When a whole is partitioned 𝑀𝑎𝑟𝑘𝑑𝑜𝑤𝑛
into equal or unequal ratios, 𝑂𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒
such concept involves
partitive proportions. In the Let the learner discuss the
problem, the total number difference between mark down
figurine is partitioned into
 ratio 1:3:3:5, thus making use and markup and markup from
of partitive proportions. margins,

D. Discussing new concepts

and practicing new skills

F. Developing Mastery ( Let the learner solve the given Let the learner solve the
Practice Exercises) Let the learner solve the given
problem on the board. given problem on the
problem on the board. board.
G. Finding practical applications
of concepts and skills in daily
living
(Valuing)
Give an example where did we
use ratio and proportion in our
daily living?

H. Making generalizations and
abstractions about the lesson
proportion as a:b = c:d or 𝑏 = 𝑑
where ad = bc.
Again what is ratio? What is Markup and What is trade discount and
 A ratio a is to b Markdown? profit and loss?
between two numbers,  A markup is an amount
written a:b, means that added to the cost of What is the formula in
for every a units of the merchandise to obtain a finding trade discount and
first number, there higher amount known as profit and loss?
correspond b units of its selling price.
the second number. The What is the formula in
numbers a and b are  Markup = Selling Price finding trade discounts?
called the terms of the – Cost
ratio. M=S–C What are the different
 The ratio of two methods in finding trade
numbers a and b can  Selling Price = Cost + discounts?
also be expressed as a Markup
𝑎 How about discount series?
fraction, 𝑏 . S=C+M
Do you have idea?
What is the difference of ratio  Cost = Selling Price –
Markup What is the formula in
and rate?
finding discount series?
 Rate is a ratio with
different units in the  Markup = Markup rate ×
Cost What is profit and loss?
numerator and in the
denominator. Selling Price = Cost + (Markup
× Cost)
What is Proportion? = Cost +(1 +
 Proportion is a Markup)
statement that two
ratios are equivalent.
We can write a How about Margin?
𝑎 𝑐
 Margin (or gross margin)
is the selling price minus
the cost of goods sold. It
is obtained by
What are the types of multiplying the selling
Proportion?

I. Evaluating learning
J. Additional activities for
application or remediation
 Direct Proportion has
two values that may
vary but the ratio
between them remains
the same, in this
proportion, a change in
one variable is
accompanied by a
change in the other. If
one variable increases,
the other will also
increase and a decrease
in one will also
decrease the other.
Solve the following:
1. A store has 3 flowers of ice
cream: 4 strawberry, 6
mango, and 11 chocolate
ice cream.
2. A car travels 12km per
hour. How many km will it
travel in 4.5 hours?
3. It takes Andy 30 minutes to
burn 200 calories in a
treadmill. How long will it
take for Andy to burn 400
calories?
4. It takes 4 mechanics to
repair a car for 6 hours.
How long will it take for 7
mechanics to do the
repairing if they work at
the same rate?
5. Divide 430 in the ratio
2:3:5.
price by the percentage
margin.
What is mark down?
 Markdown, is a reduction
in the selling price of
merchandise. It is the
difference between the
original selling price and
the reduced price.
Solve the following:
1. A shop sells a laptop
computer at ₱20,000.00. If
each computer costs
₱16,500.00, what is the
markup rate?
2. A girl shop buys wallets
for ₱300.00 and sells them
for ₱ 350.00. Find the
a. Percentage margin, and
b. Markup rate
3. A light-emitting diode
(LED) lamp regularly
priced at ₱1,948.00 is on
sale for ₱1,499.00.
Compute the
a. Markdown ; and
b. Markdown rate
Solve the following:
1. Mary saved a total of
₱1,200 after 15%
discount was given to
all her purchases, how
much was her total
purchase?
2. A cellphone brand is
subject to a series of
discounts of 15%, 10%
and 5%. If the net price
is ₱5,000, what is the
estimated list price of
the cellphone?
3. Michelle went to Baguio
and bought 20 jars of
strawberry jam for
₱3,500 with 15%
discount. When she got
back to Manila, she sold
10 of the jams for a total
₱1,800, and the rest at
₱185 each. How much
profit did Micelle gain?
 V. REMARKS .

VI. REFLECTION Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask them relevant questions.
A. Do you think that your teaching
was effective to the learners?
B. What are your challenges in the
conduct of the teaching and
learning process with the
assistance of the principal or
coordinator?

Prepared by:

Ramos, Melba L.

Checked by:

Name of
Principal/Coordinator