SCHOOLS DIVISION OF PARANAQUE CITY

TECHNOLOGY AND LIVELIHOOD EDUCATION 7-8

COOKERY
CALCULATE COST OF PRODUCTION
QUARTER 1
Week 7

CONTENT STANDARD
The learners demonstrate an understanding performing mensuration and calculation

PERFORMANCE STANDARD
The learner independently measure and calculate ingredients in cookery

Introduction
In every business everything counts. Cost of production refers to the total cost incurred by a
business to produce a specific quantity of a product. Wherein production cost include the following
labor ,consumable supplies or raw materials needed for the product to produce. In this lesson, join us
as we count in and out…

Objectives

1.The learners independently measure and calculate ingredients in cooker

2. Compute cost of production in every product being m

Learning Competencies (Essential Competencies)

 Discuss principles of costing
 Compute cost of production

Let’s try this (Pre- assessment)

Direction: Write the substitution for the following ingredients. Write your answer on a
separate sheet of paper.
1. ¼-1/3 cup Dry breadcrumbs
2. 1 C Coconut milk
3. ½ tsp cream of tartar
4. 1 C Cake flour
5. 1 C Miniature marsmallow
6. I cup skim milk
7. 1 cup nuts
8. ¼ cup oil
9. 1 cup Brown Sugar
10. 1 cup Confectioners/powdered sugar

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 Let’s Understand (Study the Concept)

Principles of Costing

What is the cost principle?

Refers to accounting principle that requires assets, liabilities and equity to be rendered on
financial records at their original cost . You always need the three materials in knowing principles of
costing
• Purchasing cost of item
• Selling cost of item
• Calculator
How to Calculate Markup Percentage
Mark up is difference between how much an item costs you, and how much you sell that item
for it’s your profit per item . Any person working in business or retail will find the skill of being able
to calculate markup percentage very valuable.
Instructions
1. Calculate your peso markup. This is done by subtracting your buying price from your selling
price.
Example
Selling price ………………….. 15.00
Purchase cost/buying price…………… - 10.00
Peso markup …………………. 5.00
2. Decide whether you want to calculate your percentage marked up based on cost or selling price. Once
you choose which you will be using to calculate ,it is important you stick to the method you choose
throughout all your calculations ,or you will end up with faulty data . If you decide to calculate your
percent markup based on selling price , go on to step 4.
3. Calculate percent markup based on cost. This is done by dividing the peso markup by the cost.
Example
Peso Markup ………………….. 5.00
Purchase cost/buying price ………….. + 10.00
Percentage markup .5 or 50 %
4. Calculate your percent markup based on selling price . This is done by dividing the peso markup by
the selling price.
Example
Peso markup ………………….. 5.00
Selling Price …………………….. +15.00
Percentage markup .33 or 33%
5. Make sure you consistently use either cost of the product or selling price to find the percent markup
on an item . Even though the cost , selling price, and peso markup will always be the same , the

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percentage markup will be drastically different depending on if you calculate it using selling price or
cost. Using selling price will give you a lower percentage markup ( assuming you are making profit)
while using cost will give you a higher percentage markup.

Let’s Apply

Direction: Complete the following table.

Percentage
Items Buying Price Selling Price Peso Mark Up Mark Up
Bibingka 5.00 7.00
Cupcake 7.00 10.00
Pulvoron 3.00 4.00
Chicharon 25.00 35.00

Let’s Analyze

Lets compute the given table.

Directions: Given the following recipe (Gelatin) and its estimated cost, compute for the total
purchase cost and impose a 50% markup to determine the selling price of your product.
Item Price
2 sachet Gulaman 40.00
2 cups of white sugar 25.00
½ cup shredded buko 25.00
7 cups of coco milk 50.00
1 tsp. vanilla extract 5.00
1 cup evaporated milk 25.00
TOTAL 165.00

Selling price is = Total cost + Peso markup

No. of yield SP = _____________

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 Let’s Create

A. Direction: Fill in the missing value

Items Mark up Price Selling Price Profit

25.00 30.00

35.00 45.00

15.00 20.00

12.00 15.00

9.00 12.00

B. Direction: Given the following recipe and its estimated cost, compute for the total purchase
cost of chicken adobo.
2 kilo Chicken 115.00 /kilo
1 head of garlic 8.00 head
4 Tbsp soy sauce 5.00
Onions 8.00
½ cup Vinegar 7.00
1 tsp black pepper 2.00

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 2 Tbsp cooking oil 5.00
LPG = 40.00
For 20 serving give the following:
1. Buying Price =
2. Selling Price = 40.00
3. Peso markup =

Let’s Try (Evaluation) Let’s Try (Evaluation)

Compute for the percentage mark-up
Direction: Complete the following table with the necessary information.

Percentage
Items Buying Price Selling Price Peso Mark Up Mark Up
Bibingka 50.00 75.00
Suman 10.00 20.00
Puto 30.00 40.00
Kutsinta 25.00 55.00
Purple yam / Ube
55.00 110.00

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 TECHNOLOGY AND LIVELIHOOD EDUCATION
COOKERY 7/8
IMPORTANCE OF OCCUPATIONAL HEALTH AND SAFETY
PRODUCTION
Week 8

CONTENT STANDARD
The learners demonstrate an understanding of concepts and underlying principles of Occupational
Health and Safety (OHS) in relation to health and risk hazards in the work place

PERFORMANCE STANDARD
The learners shall be able to consistently observe precautionary measures and respond to risks and
hazards in the workplace

Introduction
Safety matters most in everyday life. For us to be safe wherever we are, we need to know on
how to keep ourselves safe at home or at work. In this lesson, we will be able to give the
value of the word “safety”. The challenge of providing a safe work environment is best for
every worker. So, let us explore how to keep us safe

Objectives

1. Independently practice occupational health and safety

2. Enumerate tools, scenarios that might harm people

Learning Competencies
(Essential Competencies)
Recognizes the importance of OHS

Let’s try this ( Pre- assessment )

Direction: Look at the photos below. Name the following tools and materials.

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9 10

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 Let’s Understand (Study the Concept)
Apply health , safety and security procedures in the workplace
Running a business in a cafeteria or a big food service establish is a demanding job. Consider the
following responsibilities if you are a worker or an owner of such a business.

 Protecting your property from fire;

 Protecting your property from natural hazards;
 Protecting your property from crime;
 Protecting you staff and visitors from accidents;
 Legislation that may affect your business.
Most kitchen fires occur in kitchen ranges,boilers or deep-fat and can often be traced back to poor
cleaning regimes.
A. Protecting Property from Fire
 Ensure that cooking ,boilers and deep-fat fryers are fitted with the thermostats or emergency cutoff
valves to turn off the fuel supply should a fire break out.
 Ensure that filters are removed and de-greased frequently to prevent a build up of greasy deposits.
 This should be done weekly but you may need to consider more frequent cleaning if the equipment
is used for long periods on a daily basis.
 Store all combustible materials away from buildings or perimeter fencing – preferably inside
locked waste bins or lidded skips. Ensure they are emptied regularly . If no suitable outside location
is available, use a secure internal storage area.
 Be vigilant when you open and close the premises each day – look for signs of potential trouble.

Electrical faults
Prevention of faults is the answer here and this can be achieved by:
 Frequent visual inspections of all portable electrical items and fix electrical wiring.
 Regular maintenance of these items by an authorized agency or licensed electrician may be
recorded and monitored.
 Regular maintenance of these items by an authorized agency or licensed electrician may be
recorded and monitored.

Smoking
Ideally smoking should be prohibited throughout the premises (including yards and open areas)
and notices to that effect prominently displayed.
 Ensure smoking is restricted to a designated area that is kept free of combustible items such as
paper,curtains, flammable liquids.
 Provide metal lidded bins for the disposal of ashtray content and ensure they are emptied safely
every day.
B. Protecting establishment from natural hazards
Flood
Firstly , check with the Local Authority whether property is in a flood risk area. If it is then
you should:
Prepare a flood plan for your business detailing the actions you will need to take to minimize damage
and disruption. Practice putting the plan into action so that you and your staff will be sure it works and
have experience of what to do.

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Let’s Apply
Direction: Tell me something about the photos.

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 Let’s Analyze
Directions: Read the statements. Identify the type of hazard/accident it can cause in the
workplace. Choices are given, write the letter only in a one fourth sheet of paper.

A. Protecting your property from fire

B. Protecting your property from natural hazards
C. Protecting your property from crime
D. Protecting your staff and visitors from accidents
E. Legislation that may affect your business
1. Clear up spillage promptly and post warning notices
2. Preparing flood plan for your business
3. Non –visual inspections of all portable electrical wiring
4. Keeping the premises clean and help preventing this type of accident
5. Cooking ranges or emergency cut off valves to turn off
6. Only electrical engineers should check electrical wirings
7. Do make aisles wide for easy movement and keep clear at all times
8. Manufacturing and packaging standard should pass the regulatory board
9. A food establishment should be a free-flood area
10. Putting shop grills to deter smash and grab raiders

Let’s Try (Evaluation)

Make a poster on safety hygiene practices at work place. Use a 2x4

feet illustration board.

Let’s Try (Evaluation)

Direction: Check YES if the following materials can cause hazard or accidents and NO
if not.
No. Materials Yes No
1 Stairs
2 Molds
3 Muriatic acid
4 Overload circuits
5 Matchstick
6 Bacteria
7 Face shields
8 Hairnet
9 Earmuffs
10 Anti-statis suits

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