When I applied to this new career of mine, I thought I would handle different TLE (technology and livelihood education) fields. I prepare a simple and semi-detailed lesson plan. I am handling a Third Year level student, so I am still making plan. The course of SEC didn't require me to do lesson planning. But Third Year is still BEC program so lesson plan is necessity.

Here is a sample of semi-detailed (old style) Lesson Plan. It is not a demo material. Very simple and also very standard. This is just an everyday lesson plan. (^-^)

Here is a sample of semi-detailed (old style) Lesson Plan. It is not a demo material. Very simple and also very standard. This is just an everyday lesson plan. (^-^)

Semi-Detailed Lesson
Plan in Technology & Livelihood
Education

Entrepreneurship

I.
OBJECTIVES:
At the end of the lesson the students should be able to:

1. Carry
out proper pricing of merchandise.

2. Compute
correct mark-up and selling price of goods.

3. Internalize
the value of learning correct pricing computation.

II.
SUBJECT-MATTER /CONTENT:

TOPIC: Pricing Merchandise

Reference: Effective Technology
& Home Economics I

pp. 268-269

Materials: Visual Aids, Chalk/Marker

III.
PROCEDURE:

A. Preparation

1. Prayer

2. Checking
Attendance

3. Motivation

Randomly select few students to answer simple problem solving.

a. Heidi
made 10 beaded bracelets. She spent P40
for the beads alone, P5 for the strings, and P20 for the transportation fair.
She sold them all for P100. How much did Heidi earn from selling the bracelets?
Find the mark-up percentage of Heidi’s earnings based on the selling price. What
is the percentage of Heidi’s earning based on the total cost of the bracelets?

B. Lesson
Proper

1. Examine
and solve the problem answered by the students.

a. P40+5+20=P65 total Cost

P100 Selling
Price

P100-65=P35 Mark-up
(Earnings)

b. 35/100=0.35
or 35%

c. 35/65=0.538
or 54%

2. Define
keywords in pricing merchandise.

**Price**– the value that a retailer sets for the article for sale. It is the amount of money paid for goods or services.

**Mark-up**– the margin or difference between the cost price and the selling price of an item. It is the amount added to an item’s cost to cover operating expenses and profit. It can be expressed as an amount or as a percent.

**Cost**– Total amount of operating expenses the retailer spend for the goods or services.

3. Differentiate
Mark-up based on cost and mark-up based on selling price.

If the mark-up is based on cost and the price is unknown, the mark-up
rate is a multiplier and when the mark-up is based on price and the price is
unknown the complement of the mark-up rate is divisor.

C. Unlocking
Difficulties

1. Present
the different formula for computing mark-up, cost and selling price.

**Computation Formulas**

a. SP
= M + C

b. C
= SP - M

c. M
=SP x P(%) (based on the
selling price)

M = C x P(%) (based on
the cost)

d. P(%)
= M / C

P(%) = M
/ SP

Legend:

C = cost

M = Markup

SP = Selling Price

P(%) = Markup Percentage

2. Give
at least 3 more examples using the formulas.

a. Harry
bought a wand for P80.00. Find the mark-up amount if he wants to re-sell it to
Ron for P110.00.

b. Edward’s Unlimited bought 60 blank cd’s at a
cost of P15 each. The store plans to sell 20% of the cd’s at a sale price of
P20. Find the selling price of the cd’s if the store needs a 55% mark-up on the
cost.

c. The
Mary’s corner bought 40 bottle of
cologne for resale at a cost of P75 each. Determine the selling price per
bottle of cologne if Mary’s Corner desires a 30% mark-up.

D. Generalization

Price is the value that retailer sets for the merchandise.
Mark-up refers to the margin or difference between cost and selling price. Mark-up
is profit in a layman’s term. Cost includes all the amount of expenses spent in
preparing the merchandise.

E. Evaluation

Short Quiz:

Answer the
following problems:

1. Inday
Wanda owned a sari-sari store and she’s selling a box of candy. The total
amount that Inday Wanda spent for the box of candy is P20.00. If Inday Wanda
wants to earn P5.00, how much should she sell the whole box of candy?

a. P23.00 b. P25.00 c. P26.00 d. P24.00

2. Clara bought a blouse from Mara. The
blouse originally costs P250.00. If Mara earned P50.00 from the blouse, how
much did Clara pay Mara?

a. P200 b . P250 c. P300 d. P350

3. Based on the problem number 2, find the
mark-up percentage.

a. 10% b. 15% c. 20% d. 8%

4. A 5% mark-up was determined to a toy car
that is sold at P60.00 in a toy store. How much is the mark-up amount?

a. P3.00 b. P5.00 c.
P15.00 d. P12.00

5. Based on the problem number 4, find the
original cost of the toy car.

a. P57.00 b. P55.00 c.
P45.00 d. P48.00

IV. AGREEMENT

Study Markdowns and how they are
computed.

Reference: Effective Technology & Home Economics I

pp.
268-269

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