1. Calculate cost of
productions

2. How will you calculate
mark up?

3. This is done by subtracting your
buying price from your selling
price.

4. What are the procedures in
calculating percentage mark up?

5. Calculate the percentage mark up by
dividing the peso mark-up to selling
price or by dividing the peso mark-up
by the purchasing cost.

6. Problem 1: Mang berting went to Bohol. He
purchased calamay for Php 10.00. When he
goes back to his town he sells the calamay
for Php. 15.00. He wants to know how
much is his peso mark up based on
purchase cost and selling price.

7. Solution:
Selling price - Purchase Cost = Peso Mark up
Php. 15.00 - Php. 10.00 = Php. 5.00

8. Calculate the percentage mark up based
on purchase cost by dividing the peso
mark-up by the purchasing cost.
Peso Mark-up/ Purchase Cost
= Percentage Mark-up
Php. 5.00/ Php. 10.00 = 50 %

9. Calculate the percentage mark up based
on selling price by dividing the peso mark-
up by the selling price.
Peso Mark-up/ selling price
= Percentage Mark-up
Php. 5.00/ Php. 15.00
= 33 %

10. Remember: the purchase cost, selling
price, and peso mark up will be drastically
different depending on if you calculate it
using the selling price or purchase cost.
Using a selling price will give you a lower
Percentage Mark-up (assume that you are
making a profit) while using the Purchase
Cost will give you a higher Percentage
Mark-up.

11. Problem 2:
The grade 8 students of Ms. Durano
wants to cook and sell turon for their
upcoming TLE exhibit. But they don’t know
how much will be the selling price. Solve for
the total purchase cost and peso mark-up
with at least 50 % mark-up, yields with 20
serving. Here are the list of items and its
purchase cost.

12. Items Cost
1 kl banana Php. 40.00
½ kl jackfruit Php. 35.00
1 c. cooking oil Php. 20.00
1 pack lumpia
wrapper
Php. 27.00
¼ kl brown sugar Php. 16.00

13. Solution:
To get the total
purchase cost, add the
cost of all items

14. TPC = Php. 40.00
+ Php. 35.00
+ Php. 20.00
+ Php. 27.00
+ Php. 16.00
= Php. 138.00

15. Calculate peso mark up by
multiplying the total purchase
cost and the percentage
mark-up.
PMU = TPC x % MU

16. PMU = TPC x % MU
= Php. 138.00 x 50 %
= Php. 69.00

17. Calculate the selling price by
adding the total purchase cost and
the percentage mark-up over the
number of yields.
SP = TPC + PMU/ NO. OF YIELDS

18. SP = TPC + PMU/ NO. OF YIELDS
= Php. 138.00+ Php. 69.00/20
= Php. 207/20
= Php. 10.35

19. Group Activity
Problem:
Aling Marta wants to cook and sell Chicken
and Corn Chowder soup but she doesn’t know
how much will be the selling price per serving.
Below are the list of its ingredients and purchase
cost. Solve for the total cost and peso mark up
with at least 50% mark up, yields 30 servings.

20. Items Cost
½ kl chicken Php. 70.00
1 can corn kernel Php. 33.00
400 g celery Php. 56.00
250 g flour Php. 25.00
20 g bacon Php. 36.00
¼ kl carrot Php. 40.00
¼ kl onion Php. 35.00
1 pack salt Php. 1.00
1 pack margarine Php. 5.00

21. Solution:
TPC = Php. 70.00+ Php. 33.00+ Php. 56.00+ Php. 25.00+ Php.
36.00+ Php. 40.00+ Php. 35.00+ Php. 1.00+ Php. 5.00
= Php. 301.00
PMU = TPC x % MU
= Php. 301.00 x 50 %
= Php. 150.50
SP = TPC + PMU/ NO. OF YIELDS
= Php. 301.00 + Php. 150.50/30
= Php. 451.50/30
= Php. 15.05

22. Assessment:
Given the following
recipe and its estimated cost,
compute for the total purchase
cost and impose a 50% mark up to
determine the selling price of your
product. Yield=24 servings

23. Item Unit cost Total Cost Peso
mark-up
Selling Price
per serving
2 kl chicken 115.00/kilo
_____
1 head of garlic 50.00/kilo (20pcs/kilo) _____
4Tbsp soy sauce 15.00/bottle (approx.
32 c/bottle)
_____
1 tsp ground
black pepper
1.00/ small pack
½ t/pack ______
1/2 cup vinegar 12.00/bottle
Approx. 2 C/bottle
______
2Tbsp cooking
oil
40.00/bottle
Approx. 32T
______
TOTAL ________ ________ ________

24. Assignment:
Is it important to follow the
procedure in calculating mark up
percentage? Why? Write it in ½
sheet of paper.