Republic of the Philippines

Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA

CONTEXTUALIZED LEARNERS’ MATERIAL

OVERVIEW:

This contextualized material will help the students understand and learn the different target
competencies. In Business Mathematics particularly to Buying and Selling learners needs to analyze
and solve problems on important factors in managing a business. In order to achieve these, learners
must participate and demonstrate in all activities given.

In this competency, learners will be familiarized with the key concept of buying and selling.
Classroom discussion will be conducted and the learners will be directed to identify analyze and
solve the problems involved in the activity in order to solve the given problems.

I.

CONTENT: Business Mathematics – Buying and Selling

CONTENT The learner demonstrates an understanding with the key concept in buying and
STANDARD:
selling
PERFORMANCE The learner analyze and solve problems on important factors in managing a
STANDARD:
business
LEARNING The learner illustrates how mark-on, mark-up, and mark down obtained and how
COMPETENCIES:
to compute the mark-up, mark-down and mark-on

Instructions: After the discussion of the topic, Answer the following problems that is related to
buying and selling. Write your answer on your answer sheet.

NAME:___________________________________________________SCORE:____________

Answer the following.

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085
 Republic of the Philippines
Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA
1. Myla bought an item P2500. She decided to sell it with 2% mark -up. How much will
Myla’s selling price be?
2. Joan sold her iphone for P5000 at 8% mark down rate. Find the mark down and the original
cost of the iphone.
3. Mina, a trader, bought an item for P75 and sell it to a friend with 4% mark up. How much is
Mina’s selling price?
4. Mother organize a garage sale and earned P120 on one item at 60% mark down. How much
did mother buy the item?
5. A student assistant bought an item for P520 but later decided to sell it at P550. What is the
% mark up?
6. Aling Ana would like to sell little trinkets she purchased from Divisoria for P12 each. If the
operating cost is set at 25% of the cost and she would like to have a 15% profit on the cost
of each item,
a. Determine the mark-up price for each trinket
b. Help Aling Ana determine the selling price for each trinket
7. Jacket which costs P1,350 is being sold at P2,025. What is the rate of mark-up based on
cost?
8. Julia buys a notebook with a cost of P45. The rate of mark-up based on cost is 25%. Find te
selling price and the mark-up.
9. A top costs Mang Rey P280 and he decides to mark it up by 30% of the selling price. Find
the selling price and mark up for the said top.
10. Find the cost and mark-up of a box of pencils being sold for P135 with a 25 % mark -up
based on selling price.

Prepared by : Checked by: Noted by:

Mary Jane V. Ramones Gerald C. Arugay John R. Mina

Teacher SHS Coordinator SSP IV

NAME:______________________________________________ SCORE:__________________

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085
 Republic of the Philippines
Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA
Analyze and answer the following problem situations.

1. Which of the following is the better offer for gas range of the same brand and quality listed
at P8,500.00
a. Store M offers 20% discount
b. Store J offers 15% and 6% series of discount
c. Store A offers 10%, 8%, and 4% discount series
2. The MJ Enterprises bought several accessories listed at P125,000, agreed to a payment term
of 4/10 , 2/20 , and n/45. If the purchase took place May 24,,
a. when would be the deadline to avail the 4% discount?
b. when will the due date for the credit period be?
c. How much would the MJ Enterprise pay if they decided to avail the 4% discount?
d. If MJ Enterprise decides to avail 2% discount, how much will they pay?
3. How much is the list price of an item whose net invoice price is P2,800 at 20% discount
rate? How much is the savings?
4. How much is to be paid, if paid in cash, for an item listed at P8,000 with 15% discount and
additional 8% discount if paid in cash?
5. A book is listed at P850 with 12% discount. Find its net invoice price.
6. My regular beef supplier gives me a 5% discount on my meat purchase every week. If the
price of beef brisket this week is P375 per kilo and I am planning to buy 1.5 kilos, How
much trade discount will I receive from this purchase?
7. My mother admired a pair of earrings that her friend was offering for P24,000, payable in 6
months. She bargained to be given a discount and her friend agreed to give her 12% if she
pays in cash. How much will may mother have to pay for the pair of earrings?
8. VLNHS ordered the following items from their supplier: 50 pens at P24 each, 80 pads of
paper at P19.75 each, 5 reams of bond paper at P1,123,75 each and 25 clear books at P249
each. The supplier gives them a 17% discount. How much will the total charges be for this
order

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085
 Republic of the Philippines
Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA
NAME:________________________________________________ SCORE:_______________

Answer the following.

1. A salesman posted P48,000 worth of sales. If he agreed to get 5% commission on all sales,
how much will he receive?
2. Roger was given 8% commission. If he was able to earn P5,000 in a month, how much was
his total sales for the month?
3. James got a sales worth P120,000 to be paid in 6 equal monthly payments. If James received
4.5% commission on his sale, how much is his monthly income from this sales?
4. Lino is a salesman who agreed to get 8% commission on all his sales. If he is given P5,000
basic pay, and posted P40,000 sales in a month, find his;
a. Commission
b. Total take home pay
5. An agent who sold P35,000 worth of appliances got 5% commission. How much is his
commission?
6. Gwen is a medical representative who is earning P8,000 basic monthly pay and agreed to get
additional 3% on all his sales above P20,000. Find his;
a. Commission
b. Gross earnings
7. A salesman has a basic pay of P6,000 and additional incentive of 8% on all his sales above
P23,000. Find his total sales in a month where his take home earnings is P10,000
8. Marco is earning P12,000 monthly. He is task to handle 6 salesman but was given 3%
override. He is also entitle to a P1,200 worth of transportation expenses. Find his earnings in
a month where the 6 salesmen posted a combined sales of P320,000.
9. May , a Product Manager, is receiving an annual salary of P151,200.00. He is also given 8%
commission on all his sales and an override of 6%. He is also entitle to a representation
allowance of P1,800 a month . Compute;
a. His commission if his total sales is P75,000
b. His override
c. Monthly salary
d. Gross earnings

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085
 Republic of the Philippines
Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA
NAME:________________________________________________ SCORE:_______________

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085
 Republic of the Philippines
Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA

CONTENT: Text and Context Connections (Critical Reading)

CONTENT The learner understands the relationship of a written text and the context in
STANDARD:
which it was developed.
PERFORMANCE The learner writes a 1000-word critique of a selected text on the basis of its
STANDARD:
claim/s, context, and properties as a written material.
LEARNING The learner identifies claims explicitly or implicitly made in a written text.
COMPETENCIES:
a. (EN11/12RWS-IIIa-2)

Instructions: After the discussion of the topic, identify the patterns of development used in every
text or excerpt below. Also, provide a short explanation to support your answer. Write your answer
on your answer sheet.

Sample Activity:

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085
 Republic of the Philippines
Department of Education
Region II- Cagayan Valley
SCHOOLS DIVISION OF CAUAYAN CITY
VILLA LUNA NATIONAL HIGH SCHOOL
VILLA LUNA, CAUYAN CITY, ISABELA
Introduction

Among the ways of teaching suprasegmentals are introducing function words (determiners,
prepositions and pronouns) and content words (nouns, most verbs, adjectives, etc.,) by which the
students are required to identify those upon listening to the words pronounced. Listening to the exact
pronunciation enables the students to identify the stressed and non-stressed syllables as syllabi
usually start with articulatory phonetics. However, there are some instances when students need to
depend on their awareness of the proper pronunciation of words in order for them to identify the
stressed and non-stressed words and determine the function or meaning of words, such as the
difference between record (noun) and record (verb), present (noun) and present (verb), and comment
(noun) and comment (verb), used in sentences. As stated by S. Hussain and S. Sajid, (2018),
“Pronunciation needs to be seen as more than correct production of individual sounds, and should be
integrated into the communication class, linking pronunciation with listening comprehension, and
allowing for meaningful pronunciation practice.”
Furthermore, it strengthens the idea that the proper pronunciation of words affects what the
words convey. To put it in a broader context, suprasegmentals affect comprehensibility. By starting
with the suprasegmental areas of pronunciation, such as stressed and unstressed syllables,
pronunciation practice can be put in its rightful place.
The touchstone of this activity is to determine the level of pronunciation awareness of 15
respondents.

Instructions:

Students are asked to read aloud with the proper pronunciation of the given list of words.
They are also required to decide which syllables need stress (/ ‘/ will be used for emphasis).

1. dictionary 6. raconteur 11. debut

2.noble 7. ceremony 12.
3.alliance 8. benign 13.
4.denouement 9. committee 14.
5. lament 10. facade 15.

Address: Purok 11b, Villa Luna, Cauayan City, 3305, Isabela

Telephone No: +63 917 507 2085