BUSINESS MATH-IDEA EXEMPLAR-DLP - Final

Learning Area Business Mathematics
Learning Delivery Modality Face to face delivery (LAC)
School FPTIHS Grade Level Grade 11

SHARON MAY G. Learning Business
Teacher Mathematics
JAVIER Area
Teaching
LESSON March 1, 2021 Quarter First Quarter
Date
EXEMPLAR
Teaching
No. of Days 1
Time
At the end of the lesson, learners are expected to:
a. Define profit and loss through a formula.

I. OBJECTIVES b. Differentiate profit from loss by solving word problems.
c. Determine the importance of positive attitude in
facing profit and loss in a business.
A. Content Standards
The Learner demonstrates understanding of key concepts in buying
and selling.
B. Performance Standards The learner is able to Analyze and solve problems on important
factors in managing a business: buying products and selling products
C. Most Essential
Learning
Differentiate profit from loss
Competencies
(MELC)
II. CONTENT
Buying and Selling
III. LEARNING RESOURCES

A. References
a. Teacher’s Guide Pages
b. Learner’s Material Pages
c. Textbook Pages
Mariano, N.D. (2016). Business Mathematics P.
d. Additional Materials
from Learning
Resources
B. List of Learning
Resources for https://www.youtube.com/watch?v=TopI58_beM8
Development and
Engagement
Activities
IV. PROCEDURES
What I need to know? / What I know?

The teacher will show photos to the class and ask them questions
regarding the photos that would lead us to our lesson.
A. Introduction
The learners will familiarize themselves with the variables needed for
the definition and computation of profit and loss through the
questions.
What’s new?
The teacher will now introduce the concept.
Profit – the difference between gross revenue and total cost, provided
that the revenue is greater than the cost.
The profit is the amount of money left after all the cost and payables
have been deducted from the earnings generated.
Loss of a business is the difference between the total cost and the
generated revenue, provided that the cost is greater than the
revenue.
What is it?
B. Development Profit / Loss = Revenue – Cost
Where it is a profit if Revenue > Cost and a Loss if Revenue < Cost.
Given the unit price and the unit cost of an item, the profit per item is
given by
Unit Profit = Unit Price – Unit cost
Then, the total profits is given by
Profit = Unit Profit x Quantity Sold
Revenue = gross sales/total sales
Cost = expenses and payables (e.g. salary/rent/utility bills)
What’s more?
The learners together with the teacher will do/perform the activities.
1. Maria learned how to bake during quarantine, now she owns a small
pastry shop that sells cupcakes. Last month, she was able to
sell 1,012 cupcakes for ₱45.00 each. To produce one cupcake,
she has to spend ₱33.00 for the ingredients. Aside from the
cost of goods bought, she also has to pay for rent and electricity
that amount to ₱4,00.00 and ₱2,300.00, respectively. How
much is her profit for the month, if any?
Solution
The amount of her total sales is ₱45 x 1,012 or ₱45,540.00 while her
production cost is ₱33 x 1,012 or ₱33,396.00. Then her profit is
given by
Profit = 45,540 – (33,396 + 4,000 + 2,300) = 5,844
Or ₱5,844.00
2. Betty plans to sell customized bags in an upcoming bazaar for the
reopening of the mall after the quarantine in their area. To
create one bag, she has to spend ₱412.00 for the materials,
and she will sell it for ₱450.00. To participate in the bazaar, she
has to pay participation and rental fees totaling ₱5,000.00 if she
was able to create 130 bags, and she believe she can sell them
C. Engagement
all, should she participate in the bazaar?
Solution
The total expected revenue of Betty is ₱450 x 130 or ₱58,500, while
her expected production cost is ₱412 x 130 or ₱53,560. Then,
her expected profit / loss is
Profit / loss = 58,500 – (53,560 + 5,000) = - 60
Or a loss of ₱60.00. Since she will incur a loss, it would be best for her
not to join the bazaar, or produce more bags.
What can I do?
The learners will perform real-life tasks identified.
1.A local halaman store earned a total of P7,510.00 for the day. If the
expenses incurred for today reached P6,125.00, determine the
halaman store’s profit/loss.
2.Mark was able to generate revenue of P1,650.00 from his car wash
business today. If his profit was P530.00, how much was the
expense he incurred for the day?
3.A “pa mine” business in fb had a total revenue of P21,640.00 for the
month of July. The expenses that the business incurred for the
said month can be seen below.
Costs of Goods Sold: P5,641.00
Operating Costs: 6,712.00
Delivery Costs: 1,245.00
Taxes:2,412.00
Did the business earn profit or incur a loss? How much is its
profit/loss?
What other enrichment activities can I engage in?
Create a mind map using your dream business. (Example Banana-Q
stand). In the middle of the mind map, write the name of the business.
Identify connected concepts that were discussed (Profit/loss).
Create your own vlog about profit and loss. You can vlog about your
dream business and what you will do to earn profit and how to face
loss in a business.
What I have learned?
•In formulating or creating bits of information reflective of what they
have learned during the Development and Engagement phases, the
learners will answer the questions focusing on the given topic. The
given questions are directed on synthesizing their learned information
based on the given content.
•They are expected to relate their learned concepts to their personal
D. Assimilation lives.
1. Write a sample problem about a local business in your
neighborhood or your family’s business if you have one (example
Sari-sari store). Provide sample computation of profit or loss of the
business.
2. An online store sells pajamas for P250.00 per pair. For the month
of August, it was able to sell 125 pairs of pajamas. The
expenses the store incurred for the said month can be seen
below.
Costs of Goods Sold: P16,500.00
Operating Costs: 7,650.00
Delivery Costs: 2,123.00
Taxes: 1,500.00
Did the store earn profit or incur a loss? How much is its
profit/loss?
What I can do?
•The learners will answer the questions provided.
- Define and differentiate profit and loss.
- What is the importance of having a positive attitude towards earning

profit/incurring loss in a business?
Reflection:
Tell the learners to write in their journal their thoughts about today’s
lesson.
I understand that .
I realize that .
“The difference in the profit and loss is usually ... do not quit.”
- Walt Disney
V. ASSIGNMENT
Read and research about breakeven and what to do to earn profit and
avoid loss.

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Learning Area Business Mathematics

Learning Delivery Modality Face to face delivery (LAC)

School FPTIHS Grade Level Grade 11

At the end of the lesson, learners are expected to:

a. Define profit and loss through a formula.

III. LEARNING RESOURCES

a. Teacher’s Guide Pages

b. Learner’s Material Pages

What I need to know? / What I know?

- Define and differentiate profit and loss.

- What is the importance of having a positive attitude towards earning

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