Department of Education

Region VI - Western Visayas

Division of Iloilo City
District IV – Jaro
Jaro National High School
SENIOR HIGH SCHOOL DEPARTMENT

BUSINESS MATH– GRADE 11

Arnon: February 28, 2020 1 PM – 3PM

Content Buying and Selling

Content Standard The learner demonstrates the key concepts in buying and selling
Performance Standard The learner analyze and solve problems on important factors in managing a business: buying
products and selling products
Learning Competencies The learners…
1. Illustrate the different types of commissions ABM_BM11BS-IIA-11
2. Compute commissions on cash basis and commission on instalment basis
ABM_BM11BS-IIA-12
I. Objectives At the end of the lesson, the students should be able to:
a. Illustrate the different types of commissions
b. Compute commissions on total sales and sales where product/order was cancelled or
returned
c. Solve commissions based on bonuses
II. Subject Matter Topic: Commission
Materials: projector, laptop, powerpoint.
References: Business Mathematics for SHS Textbook
III. Procedure
Pre-activity Prayer
Checking of Attendance

Review / Motivation The teacher will show some trivia’s about commission.
Activity The students will be group into two and they will given a problem. The students will analyze the
situation and the teacher will ask the students to answer the problem.

PROBLEM:
Daniel is a sales agent. He receives a 3% commission from the total amount of product he sells
during a month. Suppose he receives a base salary of ₱ 12,000 every month. Calculate his
commission and his total pay in the month of February if he sold an amount of ₱60,000 worth of
products.

Analysis Guide questions:

1. Do you have any idea about commission? Share your answer in the class.
2. Base on the problem, how we can get the commission?
3. What is the total pay of Daniel in the month of February?
Abstraction Introduce to the students the concept of:

Commission – it is the amount of money in sales received by an employee or agent for performing
a business transaction or service.

3 Different types of Commission

Straight Commission – is when a sales agent is paid a percentage of sales only.
Example:
Carla works on a “commission only” basis and receives 3% on her monthly sales without base
salary. What is her commission and total pay during a month when she sells ₱ 120,000 worth of
appliance, but her customer cancelled an order for ₱12,000 and returned the appliance which was
already delivered?

Graduated Commission – is an increasing commission if the agents’ level of sales will increase.
Example:
Mary has a monthly commission plan where she receives 2.5% on the first ₱100,000 of sales
during the month and 3.5% on sales above ₱100,000. If her total sales during a month is
₱150,000, compute her commission.

Salary Plus Commission – is when a person gets paid a salary and a percentage of his/her sales.
Example:
Mr. Cruz decides to work for LJL Dry goods that will pay him ₱3,500 per week and 6% of any
sales above ₱3000. If he sold goods worth ₱5,000, what is his gross pay?

For additional example, Let the students answer the table in Page 116 letter A.
 Department of Education
Region VI - Western Visayas
Division of Iloilo City
District IV – Jaro
Jaro National High School
SENIOR HIGH SCHOOL DEPARTMENT

Application After the discussion, the students will have their group with. They will answer the given problem.
Let the students write their answer in the cartolina and present it to the class.

Group 1 and 4: Hazel asked for an advance of ₱7,500 form her commission. At the end of the
month, she was able to sell a total amount of ₱480,000. If she is paid with a 5% commission, how
much is her gross pay at the end of the month?

Group 2 and 5: Alvin has a monthly commission plan where he receives 3% commission on all his
sales for the month. If his sales exceeds ₱50,000 a bonus of 2% of everything over ₱50,000 is
given to him. For sales more than ₱100,000 an additional 1% of everything over ₱100,000 is
received. How much is his total commission during a month when he had total sales of ₱105,500.

Group 3 and 6: Marga is a sales agent for kitchen appliances. Her basic monthly salary is ₱9,000.
As an agent, she is expected to sell ₱5,000 worth of appliance every week. Whenever she
exceeds the quota, she gets 2% commission on the week’s total sale. The following table shows
how she did on sales for the month of January.
WEEK SALES
1 ₱4,000
2 ₱5,550
3 ₱10,200
4 ₱9,101
a. How much is Marga’s commission in all?
b. How much does he earn for the month of January?

IV. Evaluation The students will use their books and answer the following questions.
Page 116 Letter B. 1 - 10

V. Assignment / Agreement Group the students into 3. Let the students interview an agent of the following:
Group 1: House and Lot
Group 2: Cars
Group 3: Cellphones

Ask them about commission they receive, what kind of commission and how much.
VI. Instructional Decision _____ Proceed
_____ Repeat
_____ Remediate

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VII. Reflection ______________________________________________________________________________
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Prepared by: Mart John Gabasa

Teacher III

Checked by: Celia P. Sombe

Head Teacher IV – Mathematics Department

Noted by: Belinda V. Dinopol, Ph.D

Principal IV