School Grade Level Grade 12

Teacher Learning Area Business Mathematics

Teaching Dates Week 5, day 2 Quarter Second Semester
and Time
I. OBJECTIVES
At the end of one hour session , 85 % of the learners are expected to:
1. Compute overtime pay.
2. Analyse situations on what is unknown.

A. Content Standards: The learner demonstrates an understanding of the fundamental operations of

mathematics as applied in salaries and wages.
B. Performance Standards: The learner shall be able to apply appropriate mathematical operation in
computing salaries and wages.
C. Learning Competencies/ Objectives : Compute overtime pay
ABM_BM11SW- IIe -9
II. CONTENT: Salaries and Wages
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials Pages
3. Textbook pages: Pages 144-147
4. Additional Materials from Learning Resource (LR) portal
B. Other Learning Resources
IV. PROCEDURES
Teacher’s Activity Students’ Activity
A. Reviewing previous lesson The teacher will call volunteer to Students is expected to give a recap on
or presenting the new recap the previous lesson. the previous lesson.
lesson
B. Establishing a purpose for With the given formula, the teacher The learner is given idea on what are
the lesson will emphasize the T, R and H that is the variables needed in the computation
useful in solving such problem. of overtime.
C. Presenting
examples/Instances of the
new lesson
D. Discussing new concepts The teacher will present and discuss By the given example, let the students
and practicing new skills # the first example. asked questions on what have they
1 1. Mr. Lorenzo’s daily rate is don’t understand.
P675.00. He works on a
regular day from 8:00 a.m.
to 8:00 p.m. How much did
he earn that day?

E. Discussing new concepts The teacher will present and discuss Using the Formula for R, the students
and practicing new skills # the example number 2, Mr. Solomon are given time to analyse for the
2 earns P560.00 when he works for 10 answer.
hours in a regular day. How Much is
his daily rate?

F. Developing mastery
(leads to Formative
Assessment 3)
The teacher will give another Students possible answer:
problem to solve. Solution:
# 3. Owel’s work as a call centre According to the definition, the night
agent starts at 8:00 p.m. and ends at shift differential can only be earned from
6:00 a.m. If his hourly rate is P80.00, 10:00 p.m. to 6:00 a.m. Therefore, the
how much is his total earnings for a total eight hours of Mr. Owel’s work will
month if he works 20 days every earn 1.1x instead of x, where x is the
month. hourly rate. We let T be Owel’s total
earnings for a month.
The students are given 3 minutes to
solve and call one volunteer to write T=20x[2(80)+8(1.1)(80)]
his/her answer on the board and =20x10.8x80
 explain it to the class. =P17,280.00

Therefore, Mr. Owel has monthly

earnings of P17, 280.00.

G. Finding practical
application of concepts
and skills in daily living
H. Making generalizations
and abstractions about the
lesson
I. Evaluating learning
With the understanding on the
lesson on the computations of
overtime pay, the students are given
ideas on how much an employee will
received after having its overtime
with the daily earnings, daily rate and
hour being worked.
The teacher can evaluate the
learning of the students based on
performance that they show upon
the discussions of overtime pay.
The teacher will assigned to the
class an individual activity on book
on page 147. ( 10 minutes to
answer)
The students are able to apply such
formulas where T be the total daily
earnings, R for daily rate (equivalent to
8 hours) and H be the number of
worked hours for overtime pay.
The students are able to apply all the
concepts they learned.
The students are given 10 minutes
to answer the given activity.

A. Identify if the statement is

True of False.
B. Solve problem number 11
only for 10 points.
J. Additional activities for
application or remediation
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80% in the
evaluation
B. No. of learners who require additional activities
for remediation
C. Did the remedial lessons work? No. of learners
who have caught up with the lesson
D. No. of learners who continue to require
remediation
E. Which of my teaching strategies worked well?
Why did these work?
F. What difficulties did I encounter which my
principal or supervisor can help me solve?
G. What innovation or localized materials did I
use/discover which I wish to share with other
teachers?