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BM W5 - W6

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Multiple Choice.

1. “Ten columnar books cost ₱250. How many columnar books


can you buy with ₱375?” This problem illustrates what kind of
proportion?
A. Direct proportion B. Inverse proportion
C. Partitive Proportion D. None of these
2. “A bus takes 6 hours to travel to Bacolod City at the rate of 56
km/hr. How many hours will it take the same bus at the rate of
66 km/hr?” This problem illustrates what kind of proportion?
A. Direct proportion B. Inverse proportion
C. Partitive Proportion D. None of these
3. At the price of 3 oranges for ₱12.60, how many oranges can
be bought for ₱37.80?
A. 1 B. 9 C. 12 D. 158
4. If 14 men can dig a pit in 10 days. How many men can dig it in
7 days?
A. 10 B. 20 C. 30 D. 40
5. A business’s return of investment will be allocated on two
business partners: Flor and Jose in the ratio of 3:2,
respectively. If the total income is ₱ 2,400,000. How
much will Flor receive?
A. ₱480,000 B. ₱960,000
B. C. ₱1,440,000 D. ₱2,400,000
BUYING
AND
SELLING
WEEK 5 – WEEK 6
To compute for the selling price,
SELLING PRICE = COST PRICE + OPERATING COST + PROFIT
S=C+E+P
where:
S selling price
C cost price
E operating expenses
P profit

To compute for the selling price,


MARK − UP = SELLING PRICE – COST PRICE
MU = S – C
where:
MU mark-up
S selling price
C cost price
MARK-
UP
YOU CAN ENTER A SUBTITLE HERE IF YOU NEED IT
Note:
Mark-up is how much
to increase prices
Aling ana would like to sell little trinkets she
purchased from Divisoria for ₱12 each. If the
operating cost is set at 25% of the cost and she
would like to have a 15% profit on the cost of
each item,
a. determine the mark-up price for each trinket.

b. help Aling Ana determine the selling price for each trinket.
a. MU = E + P = 12 + 4.80 = ₱16.80
= ₱4.80
Aling Ana should sell
The mark-up price for each trinket at ₱16.80.
each trinket is ₱4.80.

b. S = C + MU
A jacket which costs ₱1,350 is being sold at
₱2,025. What is the rate of mark-up based on
cost?

Solution:
1. Get the Mark-up
2. Divide the Cost by the Mark-Up
MU = SP - Cost Rate of Mark-up
= 2025 – 1350 = MU ÷ Cost
= 675 = 675 ÷1350
= .5
= 50%
A computer store used a markup rate of 40%.
Find the selling price of a computer game that
cost the retailer Php25
Selling price (S.P)  =  (100 + m)% ⋅ C.P
S.P = (100 + 40)% x 25
S.P = 140% x 25
S.P = 1.4 x 25
S.P = Php35
A store uses a 40% markup on cost. Find the
cost of a pair of shoes that sells for Php63.

Selling price (S.P)  =  (100 + m)% ⋅ C.P


63 = (100 + 40)% x C.P
63 = 140% x C.P.
63/140% = 140% x C.P/140%
45 = CP
Manang Crising observes that market goers prefer to buy fish
from her because there is an undersupply of meat in the
market this season. She then decides to increase the price of
galunggong by ₱10 per kilo. If the cost of galunggong is ₱90
per kilo with a 35% mark-up, what is its new selling price
with the additional increase of ₱10? By how much is the rate
of mark- up based on cost increased by adding ₱10 to the
regular selling price of the galunggong?
Solution:
MU = ₱31. 50
Selling price before increase:
S = ₱121. 50
Selling price after increase:
PS = ₱131. 50
Combined Rate of Mark − up and Mark − on
= 46.11%
Yvette’s Flower Shop imposes a 45% mark-up on flowers
delivered to them for sale. During All Saint’s Day, however,
an additional mark-on of 25% of the selling price is added on.
Determine the unit price of 300 roses worth ₱15,000 delivered
to Yvette’s Flower Shop during All Saint’s Day. How much is
the selling price of each rose during All Saint’s Day at this
flower shop?
Solution:
Per rose
= 50
Mark-up
= 22.5
RSP
= 72.50
Mark-on
= 18.125/18.13
Selling Price with the Mark-on
= Php90.63
MARKDO
WN
YOU CAN ENTER A SUBTITLE HERE IF YOU NEED IT
Note:
Markdown is how much
to decrease prices
To compute for the mark-down,

MARK DOWN
= SELLING PRICE – SALE PRICE
MD = S – SP

where:
MD mark-down
S selling price
SP sale price
Carlo was able to buy a pair of shoes regularly priced at
₱3,500 for only ₱2,100.

a. What was the amount of the mark-down?


b. What was the rate of the mark-down?

MU = 3500 – 2100
= 1400
Rate of Markdown = 1400 ÷ 3500
= 0.4
=40%
An item is marked down 15%; the sale price
is Php127.46. What was the original price?

Original Price = 127.46 ÷ 85%


= 149.952
= Php149.95
The cost of the board game is ₱3,450 and expenses are
14% of cost.

During a Midnight Madness Sale, a board game regularly


priced at ₱8,500 was sold at 55% discount.

a. What was the amount of the mark-down?


b. Determine if there is a gain or a loss in selling the board game.
a.₱3,825
b.−₱815 (loss)
CJ buys ready-made dresses at a cost of
Php150 each. The operating expenses of the
business are 25% of cost and the owner
requires a profit of 10% of cost. How much
should CJ sell these dresses?
202.5
Ash Variety Store has bought transistor
radios for resale. A radio costs Php420 and
sells for Php560.50, while the overhead is
24% of cost. Determine the ff:
a. Markup
b. Operating expenses
c. profit
a. 140.50
b. 100.80
c. 39.70
A merchant has bought 20 pairs of shoes at a
wholesale price of Php36000. A 30% markup
based on cost is imposed. What is the selling
price per pair of shoes
?
2340
TRADE
DISCOUNT
WEEK 5 – WEEK 6
Trade Discount

is a discount given to a buyer when their


purchases meet a certain condition. It can be
solved by using this formula.
Trade Discount = (Original Price)(Discount Rate)
Trade discount could either be a single trade
discount or a series of discounts (also known as
chain discount). This offer (discount) is usually
given to reseller, retailer, and wholesaler to
entice and boost revenue.
Example:
Example:
Example:
ACTIVITY:
BOARD WORK!
The net invoice price of a dining table
is ₱6,187.50, representing 75% of
the original price. Find:
a) original price
b) Trade discount
c) discount rate
d. NIP rate
1. HOW DO WE USE
DISCOUNTS IN OUR LIVES?
2. HOW DO SELLERS VIEW IT?
3. HOW DO BUYERS VIEW IT?
ASSESSMENT
PART I
1. Peter decides to impose a mark-up of ₱5 on
each pen he sells to his classmates and friends.
This represents a 20% mark-up based on the
selling price.

Find the (a) cost and the (b) selling price of the
pens Peter sells.
2. Liza RTW sells ladies’ dresses at Php900.
If the cost of the dress is Php600, what is the
rate of the markup based on cost?
3. A golf store pays its
wholesaler Php40 for a certain club, and
then sells it to a golfer for Php75. What
is the markup rate?
4. 1. The net invoice price of a wall clock
is ₱28,827.88. If the discount
granted was 18%. Find:
a) net invoice price rate
b) list price
c) Trade discount
5. A washing machine listed at
₱20,040.00 is granted 20%, 10%, and
5% discounts. Find:
a) net invoice price
b) Trade discount
PART II
50%
87.5 %
Activity

4. 25% 8. 149.95
5. 20% 9. 61 712.86
6. 60% 10. 792
7. 25%

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