Basis Elementary School High School

Every Classroom P3,750 P7,200

Every Teacher P5,000 P9,600

Every Learner P250 JHS - P480

SHS – P1,353

Every Graduating P313 P300

Learner

School MOOE = Fixed amount + (Allowable amount x Number of Classrooms) + (Allowable amount
x Number of Teachers) + (Allowable amount x Number of Learners) + (Allowable amount x number of
graduating learners)

There are two components in the formula, the fixed and variable costs. The fixed amounts:
Elementary School: P50,000
High School: P96,000
Senior High School: P100,000.

Q1. MASAYA Elementary School has 9 classrooms, 7 teachers, 200 learners and 20 graduating pupils.
What is the total MOOE allocation?

Q2. MASAGANA SENIOR HIGH SCHOOL has 15 classrooms, 12 teachers, 300 learners and 40 graduating
students. What is the total MOOE Allocation?

otal MOOE= 50,000 + ( 3,750 x 9 classrooms  ) + (5,000 x 7 teachers ) + ( 250 x 200learners  ) +

( 313 x 20 graduating pupils)
= 50,000 +33,750.00+ 35,000 + 50,000 + 6,260.00
= Php 175,010

Masagana SHS MOOE

Fixed amount =                       100,000
Classrooms = 15 x 7,200  =    108,000
Teachers = 12 x 9,600       =    115,200
Learners = 300 x 1,353     =    405,900
Graduating = 40 x 300      =     12,000
TOTAL = 741,100