TLE 7 Q2 LAS 4 PETA 4 Edited

TLE 7
Learning Activity Sheet (LAS) #4
Name of Learner:____________________________
Grade Level & Section:___________________
FOOD (FISH) PROCESSING
Quarter 2 – Module 4:
Calculate the Production Inputs and Output
Lesson 1- Calculate the Production Inputs and Output
Cost- the total amount spent for goods or services
including money, time, and labor
Data- a collection of information about a study under
investigation. It may be a number (quantitative) or a
word (qualitative). Since you already know the steps in recording and
Documentation- a systematic procedure of producing documenting production input. We will be learning
a record for reference. also about the sample of production report and
Input- something that enters a process from the sample of production cost.
outside and is acted upon or integrated in the main Sample of Production Report
body of data. Product Name: Pickled / Marinated Milkfish
Output - anything produced especially through a Production Date: May 26, 2020
process, a product, or a yield. Description of Materials:
Production cost- the combined cost of raw materials Fresh Milkfish 1000 g
and labor incurred in producing goods. Other Ingredients:
Production Report- a written record showing the Distilled vinegar 250 g Calamansi juice 125 g
input – output relationship in determining the yield Soy sauce 125 g Salt 75 g
from a certain procedure. Sugar 75 g Black pepper 15 g
Profit – gain Minced garlic 15 g
Unit cost – the cost of product per piece Input: 1680 g
Output: Marinated Fish 1200 g
Steps in recording and documenting production Wastage: 480 g
input are as follows: Percentage Yield: 71 %
❖ First, weigh all materials and ingredients needed. Problem Encountered: NONE
❖ Second, make a necessary listing in your notebook
of all the materials and ingredients used. It is
important to note how much or how many. This is
what we call recording or documentation.
❖ Third, follow the correct format in documenting
and recording.
Here is the formula in getting Percent Yield:
Output
% Yield = ____________________*100%
Input
Example on how to compute the Production Cost:
Ginamos
Ingredient Quantity Unit Unit Cost
s
Anchovies 2 Kg ₱240.00
(Bolinao)
II. Packaging Materials
Table salt 2 Kg ₱ 30.00
1. Preserving jars 8 pcs. x ₱ 5. 00 = ₱ 40. 00
With the given items above; 2. Label 8 pcs. x ₱ 1. 00 = ₱ 8. 00= ₱ 48. 00
A. Compute the production cost of “Ginamos”. III. Overhead Expenditures
B. After computing the production cost of “Ginamos”, 1. LPG / fuel for cooking / firewood₱ 2. 00
compute the selling price of the product if 20%is 2. Transportation ₱ 7. 00
added to the unit cost? 3. Water ₱ 10. 00
= ₱ 19. 00
Grand Total = ₱ 309. 00
IV. Number of finished products - 8 jars TLE 7
V. Net Weight - 250 gms PERFORMANCE TASKS(PETA) # 4
VI. Mark up price (20 % of Grand Total) - ₱ 61.80 Name of Learner:____________________________
VII. Selling Price - ₱ 46.35 Grade Level & Section:________________________
Activity 1:
Solve my Problem
Directions: Write T if the statement is correct and F if it is Direction: Compute the selling Price of a Salted fish.
not. Write your answer in your activity notebook.
Assigned the cost and identify your own ingredients.
______ 1. Cost of production is a total expense incurred in
Follow the solution from the given example. Write
processing the product.
______ 2. Unit cost is the cost of product per piece. your solution.
______ 3. One of the steps in learning how to determine Product: Salted Fish
the selling price of the
processed product is making a list of the operating
expenses.
______ 4. Keeping a record of the profit and income helps
the seller keep track of
the business.
______ 5. To ensure that the seller does not lose in the
selling enterprise, the selling
price of the food should be determined after computing all
the income
incurred.
______ 6. All expenses incurred for the day like cost of
ingredients, packaging
materials, travel expenses and others should be recorded.
______ 7. A monthly inventory of the product sold is
important.
______ 8. Profit means expenses.
______ 9. Cost means profit.
______ 10. Production cost is very important.
Activity 2: Computing the Production Cost

Direction: Prepare a Production Cost following the Given
Format. Show your computations.
Production Cost
Product: Papaya Pickles
I – Raw Materials and Ingredients
Items Quantity wt/ml /gms Cost (₱)
TOTAL
II. Packaging Materials
1. Preserving jars = ₱_________
2. Label = ₱ _________
= ₱ _________
III. Overhead Expenditures
1. LPG / fuel for cooking = ₱__________
2. Transportation = ₱__________
3. Water = ₱ __________
= ₱__________
Grand Total = ₱ ________________
IV. Number of finished products - ______________
V. Net Weight - ______________
VI. Mark up price (20 % of Grand Total) - ₱ _____________
VII. Selling Price - ₱ ____________

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TLE 7

Learning Activity Sheet (LAS) #4

Activity 2: Computing the Production Cost

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