Sie sind auf Seite 1von 23

7

Technology and Livelihood


Education

COOKERY Module 6

Department of Education ● Republic of the Philippines


Technology and Livelihood Education – Grade 7
Alternative Delivery Mode
Module 6: Calculating Cost of Production
First Edition, 2020
Republic Act 8293, Section 176 states that: No copyright shall subsist in any work of the
Government of the Philippines. However, prior approval of the government agency or office
wherein the work is created shall be necessary for exploitation of such work for profit. Such
agency or office may, among other things, impose as a condition the payment of royalties.

Borrowed materials (i.e., songs, stories, poems, pictures, photos, brand names,
trademarks, etc.) included in this module are owned by their respective copyright holders. Every
effort has been exerted to locate and seek permission to use these materials from their
respective copyright owners. The publisher and authors do not represent nor claim ownership
over them.

Published by the Department of Education – Region 10


Regional Director: Arturo B. Bayocot, CESO III
Assistant Regional Director: Dr. Victor G. De Gracia Jr., CESO V

Development Team of the Module


Author/s: Amalia P. Paundog
Reviewers: SUSAN C. COMALING, ELMA T. TUBIO, EDWIN V. PALMA
Illustrator and Layout Artist: NICK NANO

Management Team
Chairperson: Dr. Arturo B. Bayocot, CESO III
Regional Director
Co-Chairpersons: Dr. Victor G. De Gracia Jr. CESO V
Asst. Regional Director
Edwin R. Maribojoc, EdD, CESO VI
Schools Division Superintendent
Myra P. Mebato,PhD, CESE
Assistant Schools Division Superintendent
Mala Epra B. Magnaong, Chief ES, CLMD
Members Neil A. Improgo, EPS-LRMS
Bienvenido U. Tagolimot, Jr., EPS-ADM
Samuel C. Silacan, EdD, CID Chief
Joseph T. Boniao, EPS –EPP/TLE
Rone Ray M. Portacion, EdD, EPS – LRMS
Edwin V. Palma,PSDS
Ray G. Salcedo, Principal II/District In-charge
Avilla G. Taclob, Principal I/District In-charge
Agnes P. Gonzales, PDO II
Vilma M. Inso, Librarian II

Printed in the Philippines by


Department of Education – Region 10
Office Address: Zone 1, DepEd Building, Masterson Avenue, Upper Balulang,
Cagayan de Oro City
Contact Number: (088) 880 7072
E-mail Address: region10@deped.gov.ph
7
Technology and
Livelihood Education
Cookery – Module 6
Calculating Cost of
Production

This instructional material is collaboratively developed and reviewed by educators


from public schools. We encourage teachers and other education stakeholders to
email their feedback, comments, and recommendations to the Department of
Education-Region 10 at
.
Your feedback and recommendations are highly valued.

Department of Education ● Republic of the Philippine


Introductory Message

For the learner:


Welcome to the Technology and Livelihood Education 7 Alternative Delivery Mode (ADM)
Module in Cookery!

This module is provided as your alternative instruction for learning in which content and
activities are based on your needs. It is a self-paced approach wherein you will work on
different activities that are interesting and challenging for you to develop your reading and
comprehension skills. To accomplish what is expected from you, you are encouraged to stay
focus and develop a sense of responsibility and independence in doing the different tasks
provided in the module. Be an empowered learner. Always believe that nothing is impossible
and nobody can stop you from reaching your dreams.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in the
module.

What I Know This part includes an activity that aims to


check what you already know about the lesson
to take. If you get all the answers correct
(100%), you may decide to skip this module.

What’s In This is a brief drill or review to help you link the


current lesson with the previous one.

What’s New In this portion, the new lesson will be


introduced to you in various ways such as a
story, a song, a poem, a problem opener, an
activity or a situation.

What is It This section provides a brief discussion of the


lesson. This aims to help you discover and
understand new concepts and skills.

What’s More This comprises activities for independent


practice to solidify your understanding and
skills of the topic. You may check the answers
to the exercises using the Answer Key at the
end of the module.

What I Have Learned This includes questions or blank


sentence/paragraph to be filled in to process
what you learned from the lesson.
What I Can Do This section provides an activity which will help
you transfer your new knowledge or skill into
real life situations or concerns.

Assessment This is a task which aims to evaluate your level


of mastery in achieving the learning
competency.

Additional Activities In this portion, another activity will be given to


you to enrich your knowledge or skill of the
lesson learned. This also tends retention of
learned concepts.

Answer Key This contains answers to all activities in the


module.

At the end of this module you will also find:


The
References This is a list of all sources used in developing
this module.
following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of the module.
Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities included in
the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.

If you encounter any difficulty in answering the tasks in this module, do not hesitate to consult
your teacher or facilitator. Always bear in mind that you are not alone.

We hope that through this material, you will experience meaningful learning and gain deep
understanding of the relevant competencies. You can do it!

Table of Contents
What I Need to Know ---------------- 1

What I Know ---------------- 2

Lesson 1
What’s In ---------------- 5
What’s New ---------------- 6
What is It ---------------- 6
What’s More ---------------- 9
What I Have Learned ---------------- 10
What I Can Do ---------------- 11
Assessment ---------------- 12
Additional Activities ---------------- 15
Answer Key ---------------- 16
References ---------------- 17
What I Need to Know

This unit of competency Calculating Cost of Production covers the


knowledge, skills and attitude in identifying and applying cost of production which
refers to the total cost earned by a business to gather a specific number of product
or offer a service.

Production costs may comprise things such as the expenses acquired to gain the
production. Upon learning this module it includes and activity sheets.

After reading this Module, you are expected to:

1. discuss the principles of costing


2. calculate cost of production

1
What I Know

To begin your journey in this module, please answer the test below. Let us
determine how much you already know. Select the letter of the best answer.

MULTIPLE CHOICE
Directions: Read and understand the statements below.Choose the letter of the
answer. Write your answer in your TLE notebook.
1. Whattool is used to compute food costs?
A. standard recipe
B. costing sheet
C. costing principle
D. ingredient costing
2. What do you call the amount added in the price cost?
A. Markup
B. Percentage markup
C. Item cost
D. Selling price
3. The total price paid for a resources used is called _____.
A. Mark up
B. Food cost
C. Selling price
D. Buying price
4. The amount you pay for the product you bought is called _____.
A. Peso markup
B. Percentage markup
C. Purchase cost

2
D. Net Cost

5. _________ refers to the total costof food net in an existing inventory.


A. Cost of production
B. Product
C. Costing
D. D. Calculation
6. In the absence of 1 cup miniature marshmallow this can be substituted with
__________.
A. 10 large marshmallows
B. 1small marshmallows
C. 30 large marshmallows
D. 30 small marshmallows
7.What do you call the number of pieces produced in a recipe?
A. Product
B. Yield
C. Total
D. Amount
8. If you don’t have a measuring cup, what is needed to get 1 cup of sugar?
A. 4T
B. 8T
C. 12T
D. 16T
9. It is a tool needed to measure small amount of liquid.
A. tablespoon
B. teaspoon
C. measuring cup
D. glass
10. The following are the procedures in measuring dry ingredients Which
comes first?
A. Level off with spatula

3
B. Sift the flour
C. Do not shake
D. Scoop to fill the measuring cup to overflow
11. What is the purchase price of an item if the selling price is 10.00 and the
markup is 20%?
A. 5.00
B. 2.00
C. 12
D. 4.00
12. If the purchase price is 15.00 and the selling price is 20.00What is the
markup percentage?
A. 25%
B. 10%
C. 5%
D. 2%
13. What is the formula for peso markup?
A. Purchase price – Selling Price
B. Purchase price + Selling Price
C. Purchase price/Selling Price
D. Selling price x Purchase Price
14. To measure dry ingredients in a measuring cup it must be____________.
A. overflowing
B. stirring
C. sifting
D. lifting
15. To measure _________ is to packed with a spoon.
A. brown sugar
B. oil
C. juice
D. vinegar

4
Lesson CALCULATING COST OF PRODUCTION
1 (TLE_HECK7/8PM-0e-5)

Cost of production is the total price paid for resources used to make a product or
create a service to sell including raw materials, labor, and overhead.

It is calculated by dividing the outputs produced by a company by the inputs


used in its production process. Common inputs are labor hours, capital and natural
resources, while outputs are generally measured in sales or the number of goods and
services produced.

What’s In

In Module 5 you have learned about substitution of ingredients. To check your


understanding in this lesson, do the given activity.
Directions: Give the substitute ingredients of the following given ingredients. Choose
your answer inside the box. Write the answer in your TLE notebook.

A. 1 cup rolled oats, browned


B. 1/3 cup instant nonfat dry milk plus
7/8 cup water
C. 10 large marshmallows.
D. 7/8 cup all-purpose flour
E. 1 1/2 tsp lemon juice or vinegar
F. 1 cup milk.
1. 1/4-1/3 cup Dry
bread crumbs ______________________
2. 1C Coconut milk ______________________
3. ½ tsp cream of tartar ______________________

5
4. 1C Cake flour ______________________
5. 1 cup Miniature marshmallow ______________________

What’s New

Answer this question in your TLE notebook.

Interview your mother about the food expenses in a day. List the name of items bought
and the amount paid for each item.At least 2 items.

Example:
ITEM No. of items Purchase Price Total Cost
bought
1. Puto Maya 6 pcs. @ 5.oo/pc. P 30.00

ITEM No. of food Purchase Price Total Cost


items
bought
1.
2.
TOTAL P ________________

What is It

To calculate the cost of food production, you need to know the total cost of your
ingredients along with how much each ingredient is used in a recipe. This is important to
know how much a product costs.

6
To do this, you multiply per-unit price by the item you buy.. Add up all these
individual prices to find the total food cost for your dish. Calculating the cost of food
production is important tool in order to determine the cost of the food produced.

Principles of Costing
In a food businessyou need to know the total cost of the product before you will sell it.

The following are the things to consider in calculating the cost of the product.
1. Markup - is the amount added to the price cost.
It can alsobe stated as a permanent amount or as percentage of
the total cost.
2. Selling price - is the price at which a product or service is sold.
3. Purchase Cost - is the price a buyer pays for the food bought.
4. Yield - is the amount of usable product after it has been
processed.
5. Total Cost - is the total cost of food production.

Calculating Markup& Selling Price


Formula:

1. Peso Markup = Purchase Price – Selling Price

2. Percent Markup = Peso Markup ÷ Selling Price

3. Selling price = Total Cost + Peso Markup


No. of Yield

7
Example No. 1
Compute the SELLING PRICE of ICE CANDY product if given the following estimated
cost of ingredients which produced 35 pcs. with 50% peso mark up.
PRODUCT INGREDIENTS PURCHASE COST
Ice Candy 2 cups Shredded young 30.00
coconut
½ Kilo sugar 30.00
1 can condensed milk 35.00
Ice candy wrapper 30.00
TOTAL P _________________

SOLUTION:
Selling Price =Total Cost + Peso mark-up
No. of Yield
To get the 50% peso markup, the formula is = (TOTAL COST x 50% MARKUP)
105.00 x .50 = 52.5
SELLING PRICE = 105 + 52.50 = 197.50 ÷ 35 pcs. Ice candy = 4.5 or
or 5.00 each ice candy
Example No. 2
Compute the PESO MARKUPand the SELLING PRICEof PULVORON Product if given
this estimated cost of ingredients which produced 50 pcs. Pulvoron with 50% markup.

PRODUCT INGREDIENTS PURCHASE COST


PULVORO ½ kilo cake flour 25.00
N
¼ kilo sugar 35.00
1 small pack powdered
Milk (330g) 45.00
Wrapper 5.00
TOTAL P110.00

FORMULA:
PESO MARKUP = (TOTAL COST X 50% MARKUP)
110.00 X .50 = P55.00

8
SELLING PRICE = TOTAL COST + PESO MARKUP
No. of Yield
= 110.00 + 55.00 = 165.00 ÷50 pcs. = 3.3

What’s More

Let us determine how much you understand about the topic. Take this exercise.

Directions: Compute the estimated purchase cost of this Chicken Adobo recipe and
impose 50% markup to determine the selling price with total servings of 24. Show your
solution in your TLE notebook.
Item Unit cost Total Cost
2 K chicken 115.00/kilo 230.00
1 head of garlic 50.00/kilo 20pcs/kilo 2.50
4 Tbsp soy sauce 15.00/bottle Approx. 32T 1.90
1 tsp ground black 1.00/ small pack ½ t/pack
pepper
2.00
1/2 cup vinegar 12.00/bottle Approx. 2 C/bottle

3.00
2Tbsp cooking oil 40.00/bottle Approx. 32T 2.50
TOTAL P _______________

FORMULA:
SELLING PRICE = Total Cost + Peso markup
No. of yield

What I Have Learned

9
Directions:Choose the answer from the box to complete the statements below Write
the answer in your TLE notebook.

Selling Price Markup

Total Cost Purchase Cost

Yield Costing Ingredients

1. ___________ is the amount added to the price cost of goods.


2. The price a buyer pays for the food bought is called . ___________
3. ___________is the amount of usable product after it has been processed.
4. . ___________ is the price at which a product sold.
5 The totalcost of production is called. ___________.

What I Can Do

Activity 5:

10
Directions: Complete the table below by answering the peso markup and the
percentage markup. Write your answer in your TLE cookery notebook.

FORMULA:

ITEM Peso Mark-up


Purchase Selling
= Selling Price Price Price
- Buying Peso markup Percent
costMarkup = Peso markup ÷ Selling price = Percentage
Percentage markup markup

Yema 2.00 3.00 Ans. 1.00 33%

Chicharon 25.00 35.00 ---------------- ----------------

Banana Q 4.00 5.00 ---------------- ----------------

Assessment

Let us check what you have learned about this topic.

MULTIPLE CHOICE
A. Directions: Choose the correct answer of the following items. Write only
the letter of the correct answer in your cookery notebook.

1. It is an important tool in deriving your food cost.

11
A. Standard recipe
B. Costing sheet
C. Costing principle
D. Ingredient costing
2. In the principles of costing, the term used to add in the price cost is called
_____________.
A. Percentage markup
B. Item cost
C. Selling price
3. The total price paid for a resources used is called ________.
A. Mark up
B. Food cost
C. Selling price
D. Buying price
4. ________is the total amount you pay for the product you bought.
A. Peso markup
B. Percentage markup
C. Buying price
D. Selling price

5. The total cost of food net in an existing inventory is called ________.


A. Food cost
B. Costing
C. Product
D. Calculation
6. It is used to substitute 1 cup miniature marshmallow.
A. 10 large marshmallows
B. 1small marshmallows
C. 30 large marshmallows
D. 30 small marshmallows
7. This is the number of pieces produced in a recipe.

12
A. Product
B. Yield
C. Total
D. Amount
8. This is needed to get 1 cup of sugar?
A. 4T
B. 8T
C. 12T
D. 16
9. It is needed to measure small amount of liquid.
A. tablespoon
B. teaspoon
C. measuring cup
D. glass
10. Which is the first procedure in measuring dry ingredients like
A. Level off with spatula
B. Sift the flour
C. Do not shake
D. Scoop to fill the measuring cup to overflow
11. Compute the purchase price of an item if the selling price is 10.00 and the
markup is 20%?
A. 5.00
B. 2.00
C. 12
D. 4.00
12. What is the markup percentage if the purchase price is 15.00 and the selling
price is 20.00?
A. 25%
B. 10%
C. 5%
D. 2%

13
13. What is the formula for peso markup?
A. Purchase price – Selling Price
B. Purchase price + Selling Price
C. Purchase price/Selling Price
D. Selling price x Purchase Price
14. To measure dry ingredients in measuring cup it must be. _________.
A. overflowing
B. stirring
C. sifting
D. lifting
15. To measure a _________is to pack with a spoon.
A. brown sugar
B. oil
C. juice
D. vinegar

Additional Activities

Directions: Enumerate the following:


1. Principles of Costing
2. Give the formula on how to get the Selling Price?
3. Give the formula on how to get the Markup?

14
Answer Key

What’s in What I Know What I have Assessment


1. 1 slice bread, 1. A 12. A learned 1. D 11. B
1/4 cup cracker 2. A 13. A 2. A 12. A
crumbs, 3. B 14. A 1. markup
3. B 13. A
1 slice bread 4. C 15. A 2. purchase
4. C 14. A
2. 1 cup milk.
5. A cost
5. A 15. A
3. 1 1/2 tsp lemon 3. yield
juice or vinegar
6. A 6. A
7. B 4. selling
4. . 7/8 cup all- 7. B
8. D Price
purpose flour(1 8. A
9. C 5. Total Cost
cup less 2 9. A
Tbsp). 10. B 10. A
5. 10 large 11. B
marshmallows

What’s more

15
Item Unit cost Total Cost
2 K chicken 115.00/kilo 230.00
1 head of 50.00/kilo 20pcs/kilo 2.50
garlic
4 Tbsp soy 15.00/bottle Approx. 32T
sauce 1.90
1 tsp ground 1.00/ small pack ½ t/pack
black pepper 2.00
1/2 cup 12.00/bottle Approx. 2
vinegar C/bottle 3.00
2Tbsp 40.00/bottle Approx. 32T
cooking oil 2.50
TOT 241.9
AL

Selling price = Total cost + Peso mark-up


No. of yield

SP = 241.90 + 120.95 = 362.85

24 24

SP = P 15.118 orP 15.00

References

Zyraquilalaregino. “kto12tle-Homeeconomicslm-Commercialcooking-
140702063521-phpapp02.Pdf - Page Cover Page Title Page Table of Contents
Introduction: Course Hero.” kto12tle-homeeconomicslm-commercialcooking-
140702063521-phpapp02.pdf - Page Cover Page Title Page Table of Contents
Introduction | Course Hero, February 5, 2018.
https://www.coursehero.com/file/28140414/kto12tle-homeeconomicslm-
commercialcooking-140702063521-phpapp02pdf/.
Zyraquilalaregino.“kto12tle-Homeeconomicslm-Commercialcooking-
140702063521-phpapp02.Pdf - Page Cover Page Title Page Table of Contents
Introduction: Course Hero.” kto12tle-homeeconomicslm-commercialcooking-
140702063521-phpapp02.pdf - Page Cover Page Title Page Table of Contents

16
Introduction | Course Hero, February 5, 2018.
https://www.coursehero.com/file/28140414/kto12tle-homeeconomicslm-
commercialcooking-140702063521-phpapp02pdf/.

https://www.osha.gov/sites/default/files/2018-12/fy10_sh-20864-Abon, Orlando
P., Bacani, Olivia A. and Cornito, Evelyn B. (2010).Entrepreneur Kids, St.
Agustine Publication: Sampaloc, Manila
Amy Brown, Understanding Food, 2nd Edition, Thomson Woodworth
Mary Frey Ray.Evelyn Jones Lewis.Exploring Professional Cooking, Revised,
Chas A. Bennet Co., Inc., Peoria, Illinois 61614

17