*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. (^-^)*

*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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