RC - Al Khwarizmi International College Foundation, Inc.

SENIOR HIGH SCHOOL

Basak Malutlut, National Highway, Marawi City
2nd Semester, 2023-2024

LAS no. 12 LEARNING ACTIVITY SHEET

Name: ________________________________________ Year and Section: _________________
Subject: BUSINESS MATHEMATICS Month: __________________________
Type of Activity: Contact No.:
______________________
Concept Note Skill/Exercise/Drill Review/Unit Test Others
_________________________________
Activity Title: BUYING AND SELLING: PRICING
Learning Target: 1. Understanding that can be exchanged for goods for goods or services – the essence of buying and
. selling;
2. Define cost, initial mark up or mark-on, additional markup, markup cancellation, and markdown;
3. Differentiate markup and margin;
4. Compute for markup based on cost;
5. compute for markup based on selling price;
6. convert markup based on cost to mark up based on selling price and vice versa; and
7. Understanding that the seller’s profit is in the form of the markup added to cost of the items they sell.
Reference: Business Mathematics; Norma D. Lopez-Mariano, Ph.D.

Selling price – the price at which the item is actually sold.

Cost – the price that includes all expenses in the production of the product.
Mark rate - a percentage of the cost to be added to determine the selling price of the product.

The formula for the Markup Rate based on Cost The formula for the Markup Rate based on Selling
is given by: Price
is given by:

Markup = Markup Rate x Cost Markup = Markup Rate x Selling Price

Markup Rate = markup Markup Rate = markup
( ) (100) ( )(100)
cost Selling Price

MARK-UP
It is the amount added to the cost price to
2. Aling Maria would like to sell face masks purchased
determine the selling price. It is also define as different
between the selling price snd the cost price and for Php20.00 each. If the operating cost is set at 25% of
sometimes refered to as GROSS PROFIT. the cost and she would like to have a profit of 15% on
the cost of each item, help Aling Maria Determine the
selling price for each mask.
To compute for mark-up: MARK-UP = SELLING PRICE -
COST PRICE.
MD = S – SP
Where MD = Mark-Up MARK-On
S = Selling Price it is the different between the peak selling price
and regular selling price
C = Cost Price
.
To compute for mark-on: MARK-ON = PEAK SELLING
1: Jose buys a T-shirt with a cost of Php175.00. if he PRICE – REGULAR SELLING PRICE
selling the t-shirt at Php245.00, MD = PS – S
Where MD = Mark-down
a. How much is the mark-up?
PS = Regular Selling Price
S = Regular Selling Price

3. the regular price of 500ml bottle of alcohol in a

certain store id Php65.00. due the pandemic, there is a
high demand for alcohol. The store owner then decided
b. What is the rate of mark up based on cost? to change the price tag to Php92.5.

a. what is the amount of mark-on?

 b. what is the rate of mark-on?

b. what is the rate of mark-down?

4. Manang Biday observed that there is an undersupply

of fish so the market goers prefer to buy dressed
chicken. She then decides to increase the price of
dressed chicken by 15% of the regular selling price per
kilo. If the cost of dressed chicken per kilo is Php150.00 6. A stall owner Php20,000 for a flat television.
with a 20% mark-up, what is the peak selling price? Expenses are 20% of the selling price while the required
profit was 17% of the selling price. During the inventory
sale, the TV was marked down by 25%
MARK-DOWN
it is the difference between the selling price and a. what was the selling price?
the sale price.
To compute for mark-down: MARK-DOWN =
SELLING PRICE -SALE PRICE
MD = S – SP
Where MD = Mark-down
S = Regular Selling Price
SP = Sale Price

5. Miguel was able to buy a smart phone regular price

at Php9,990 for only Php7,492.50?
a. what is the amount of mark-down?
b. What was the sale price?
 RC - Al Khwarizmi International College Foundation, Inc.
SENIOR HIGH SCHOOL
Basak Malutlut, National Highway, Marawi City
2nd Semester, 2023-2024

LAS no. 13 LEARNING ACTIVITY SHEET

Name: ________________________________________ Year and Section: _________________
Subject: BUSINESS MATHEMATICS Month: __________________________
Type of Activity: Contact No.:
______________________
Concept Note Skill/Exercise/Drill Review/Unit Test Others
_________________________________
Activity Title: PROFIT OR LOSS
Learning Target: 1. Differentiate profit from loss;
2. Illustrate how to compute for profit and loss;
3. Prepared a simple income statement for a trading firm
4. Define break-even; and
5. Compute for break-even point.
Reference: Business Mathematics; Norma D. Lopez-Mariano, Ph.D.

PROFIT
It is the amount left from the revenue after all cost or expenses had been deducted.

LOSS
It is what occurred when the cost and expenses exceed the revenue or sales.

PROFIT/ LOSS
Profit/ Loss = Revenue - Cost
NOTE: the result is a profit if is positive and loss if it is negative.
Formula for Selling Price
If there is a profit, the formula is
Selling Price = Cost Price x (1 + % profit)
If there is a loss, the formula is
Selling Price = Cost Price x (1 - % profit)

1. Nidalee bought a bag for Php800.00. she spent 2. A dealer bought a car for PHp720,000.00. how much
Php50.00 for transportation in going the store. For must he resell the car to be assured of a 20% profit?
the following independent cases, determined whether
she earned a profit or incurred a loss. Determine how
much her profit or loss. And how much is the profit
percentage?
a. She sold the bag for Php1,000.00

3. Jenny bought a condominium unit for Php5,

150 ,000.00 and sold it for Php 6,900,600.00. How
much was the % profit?

b. She sold the bag for Php700.00

 RC - Al Khwarizmi International College Foundation, Inc.
SENIOR HIGH SCHOOL
Basak Malutlut, National Highway, Marawi City
2nd Semester, 2023-2024

LAS no. 14 LEARNING ACTIVITY SHEET

Name: ________________________________________ Year and Section: _________________
Subject: BUSINESS MATHEMATICS Month: __________________________
Type of Activity: Contact No.:
______________________
Concept Note Skill/Exercise/Drill Review/Unit Test Others
_________________________________
Activity Title: TRADE DISCOUNT
Learning Target: 1. Compute for trade discount and the net invoice price using a single trade discount;
2. Compute for trade discount and the net invoice price using a discount series;
3. Compute for trade discount and the net invoice price by finding a single equivalent discount rate for a
discount series;
4. Compute for the NIP rate and obtain the net invoice price using said rate; and
5. Understand that dealers and sellers given trade discounts to encourage buyers to buy
Reference: Business Mathematics; Norma D. Lopez-Mariano, Ph.D.

Trade discount – it is a reduction from list price granted to buyes.

Single discount – it is the discount that is given to customer (usually a wholesaler when the customer buys a product.
Discount = List Price x Discount Rate
Net Invoice Price = List Price – Discount
1. Compute the discount for an item with a list price of Php 1,250.00 subject to a 15% discount. What is the net
Invoice price?

2. A living room set worth P5,300.00 was granted a discount of Php636.00. find a) discount rate, b) net invoice
price, c) net invoice price rate.

Series of discount – it is a discount that you offer based on a number of different conditions
Discount = List Price x Discount Rate
Net Invoice Price = List Price – Discount

1. Compute for the discount and the net invoice price if an item listed at Php1,250.00 is given a 10% and 5% discount.