8

8 Quarter 4
Calculate the production
input and output

TLE_AFFP9-12 MC-0e-3
T.L.E (Food Processing) – Grade 8 Quarter
1 – Module 4:
Calculate the production inputs and output

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Published by the Department of Education - Region III

Secretary : Leonor M Briones
Undersecretary : Analyn M. Sevilla
Assistant Secretary : Alberto T. Escobarte

Development Team of the Module

Author :

Language Reviewer :

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Illustrator :

Layout Artist : Paula Bianca B. Mendoza

Management Team
Gregorio C. Quinto, Jr., EdD

Chief, Curriculum Implementation Division

Rainelda M. Blanco, PhD

Education Program Supervisor - LRMDS

Agnes R. Bernardo, PhD

EPS-Division ADM Coordinator

Jay Arr V. Sangoyo, PhD

Department of Education, Schools Division of Bulacan

Curriculum Implementation Division
Learning Resource Management and Development System (LRMDS)
Capitol Compound, Guinhawa St., City of Malolos, Bulacan
TLE– Grade 8
Supplementary Learning Resource
 8

Quarter 4
2

Calculate the production

input and output
TLE_AFFP9-12 MC-0e-3
 Introductory Message

For the facilitator:

Welcome to the TLE 8 Project CAP-LRE Supplementary Learning Resou rce on Calculate the
production inputs and output

This module was collaboratively designed, developed and reviewed by educators from public
institutions to assist you, the teacher or facilitator, in helping the learners meet the standards
set by the K to 12 Curriculum while overcoming their personal, social, and economic constraints
in schooling.
This learning resource hopes to engage the learners into guided and independent learning
activities at their own pace and time. Furthermore, this also aims to hel p learners acquire the
needed 21st century skills while taking into consideration their needs and circumstances.
In addition to the material in the main text, you will also see this box in the body of the module:

Notes to the Teacher

This contains helpful tips or strategies that will
help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module. You
also need to keep track of the learners’ progress while allowing them to manage their own
learning. Furthermore, you are expected to encourage and assist the learners as they do the
tasks included in the module.

For the learner:

Welcome to the TLE 8 Project CAP-LRE Supplementary Learning Resource on Calculate the
production inputs and output!

This module was designed to provide you with fun and meaningful opportunities for guided and
independent learning at your own pace and time. You will be enabled to process the contents
of the learning resource while being an active learner.
This module has the following parts and corresponding icons:

This will give you an idea of the skills or competencies

What I Need to Know you are expected to learn in the module.

This part includes an activity that aims to check what

What I Know you already know about the lesson to take. If you get all
the answers correct (100%), you may decide to skip this
module.
 1

This is a brief drill or review to help you link the current

What’s In lesson with the previous one.

In this portion, the new lesson will be introduced to you

in various ways; a story, a song, a poem, a problem
What’s New
opener, an activity or a situation.

This section provides a brief discussion of the lesson.

What is It This aims to help you discover and understand new
concepts and skills.

This comprises activities for independent practice to

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

This includes questions or blank sentence/paragraph to

be filled in to process what you learned from the lesson.
What I Have Learned

This section provides an activity which will help you

What I Can Do transfer your new knowledge or skill into real life
situations or concerns.

This is a task which aims to evaluate your level of

Assessment
mastery in achieving the learning competency.

In this portion, another activity will be given to you to

Additional Activities
enrich your knowledge or skill of the lesson learned.

This contains answers to all activities in the module.

Answer Key
 At the end of this module you will also find:
References This is a list of all sources used in developing this module. The
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!

What I Need To Know?

This module provides varied activities that will help you learn about Calculate the
production inputs and output

At the end of this module, you are expected to:

• Identify the steps in making production report;
• compute the mark-up price, selling price, and % yield; and prepare
a business/production report.

What I Know?
Directions: Read the following questions carefully and choose the letter that best describesthe
statement. Write your answer in your test notebook.
1. Which of the following is the combined cost of raw materials and labor incurred in
producing goods?
a. Input c. Output
b. Production cost d. Yield
2. It is the process of capturing data or translating information to a recording format.
a. Overhead Expenditures c. Recording
b. Raw Food Cost d. Yield Percentage
3. Which of the following means something that enters a process from the outside and is
acted upon or integrated in the main body of data?
a. Input c. Output
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 b. Production cost d. Yield
4. It refers to the number of finished products after computing for the production input and
output.
a. Input c. Output
b. Production cost d. Yield
5. It is anything produced especially through a process; a product; a yield.
a. Input c. Output
b. Production cost d. Yield

What’s In?

Mass is the amount of material an object has. The base unit of mass is gram (g). For
heavier mass, the unit used is the kilogram(kg). Volume is the amount of space something
occupies. The unit used for measuring the volume of liquid is the liter. (L). Capacity refers to
how much a container can hold. How these measurements affect in the production of foods?

What’s New?

Production report is a written record showing the input – output relationship in determining
the yield from a certain procedure. Production cost is the combined cost of raw materials and
labor incurred in producing goods. Recording is the process of capturing data or translating
information to a recording format stored on some storage medium, which is often referred to
as a record. Raw food cost is the amount spent for buying raw ingredients.
Input is something that enters a process from the outside and is acted upon or integrated
in the main body of data. Output is anything produced especially through a process, a product
or yield.

What is it?
INFORMATION SHEET 4.1

Calculating Data on Raw Materials or Ingredients Consumption and Corresponding

Percentage Equivalent in Line with Enterprise Requirement

Data gathering on raw materials and ingredients is necessary in order to compute

and calculate production input and output of the finished product. The following are examples
of data that are gathered based on the products to be done.

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 Item Weight
Sugar 1 or ¾ c
Mango 1c
1. Mango Calamansi juice 1 tsp Jam 3.
Fermented Fish

Smoked Fish
Item Weight
Bangus 1 kg
Salt 250 g
Water 800 ml

Item Weight
Fish or alamang 4 kg
Salt 1 kg

ACTUAL SPOILAGE/REJECTS
Actual spoilage rejects and their corresponding percentage depend on the product to be
made. For example, in mango jam, spoilage refers to the peel of mango and seeds. The
products left during packing are not classified as spoilage rejects. In pickled fish, the skin of
the calamansi, garlic and the intestinal organ of fish are included in the spoilage. In smoked
fish, the intestinal organ is the reject. Lastly, in fermented fish and other fishery product, small
seashell, small stone and seaweeds are the spoilage.

ACTUAL YIELD AND RECOVERIES

Yield refers to the number of finished products after computing for the production output and
input. Formula for getting the percentage yields

% Yield production outputX 100 %

production input

Record’s Calculated Data Report/records based on the data gathered and computed on
production output, input, actual spoilage, rejects, actual yields or recoveries are kept for
documentation purposes. This will be the basis for determining the progress of whatever
products to be done on process.

INFORMATION SHEET 4.2

Production Report
Importance of Recording and Documenting Production Input
• To have a reference data on the materials used and their cost.
• To determine the economic viability of the product Procedure in Recording
and Documenting Production Report
1. Weigh all materials and ingredients needed.
2. Make a necessary listing in your notebook of all the materials and ingredients used
3. Determine the weight and cost of each material.

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 4. Determine and record the total yield per production
Sample of Production Report
Product Name: Pickled/Marinated Milkfish
Production date: February 26, 2019
Description of Materials/ingredients
Fresh milkfish 1000 g
Other Ingredients
Distilled vinegar 250 ml
Calamansi juice 125 ml
Soy sauce 125 ml
Salt 75 g
Sugar 75 g
Black pepper 15 g
Minced garlic 15 g
Input 1680 g

Output: Marinated fish 1200 g

Wastage 480 g
Percentage Yield 71%
Problem Encountered: None

% Yield production output X 100% % Yield 1200

X 100%
production in put 1680
= 0.71 x 100%
= 71

Getting the production cost

Grand Total = Raw Food Cost + Packaging Material Total cost + Overhead Expenditures

Mark-up Price = (Grand Total x Mark up Percent)

Selling Price = (Grand Total + Mark up Price)

Yields

Sample of Production cost

I. Product Name: Pickled Mixed Vegetables

Raw Food/ Ingredients Quantity wt/ml/g Cost

Chayote 3 kg 3000 g 60.00

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 Carrots 6 pcs 550 g 30.00
Red bell pepper 4 pcs 80 g 5.00
Ginger 4 pcs 270 g 10.00
Garlic 2 pcs 100 g 5.00
Onion 3 pcs 165 g 10.00
Sugar 1½c 275 g 25.00
Vinegar 1½c 400 g 10.00
Raisins 1 pack 100 g 25.00
Salt 1c 150 g 2.00
Total 202.00

II. Packaging Materials

1. Preserving jars 8 pcs x 5.00 = 40.00

2. Label 8 pcs x 1.00 = 8.00
48.00

III. Overhead Expenditures

1. LPG/fuel for cooking = 2.00
2. Transportation = 20.00
3. Water = 10.00
32.00

Raw Food Cost = 202.00

Packaging Materials Cost = 48.00

Overhead Expenditures 32.00

Grand Total = 282.00

IV. No. of finished products (Yields) 8 jars

V. Net weight 250 grams

VI. Mark up Price (20 % of Grand Total) = 282 x .20 = 56.40

VII. Selling Price (Grand Total + Mark up Price)/Yields

= (282.00 + 56.40 = 338.40)/8
=42.30

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 What’s More?

Individual Activity 1 Find and highlight

the ten words listed below.

Individual Assessment 1
Match Column A with Column B. Write the letter of the correct answer on
the blank before each number.

A B

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 _____1. It is a written record showing the input – output a. Data gathering
relationship in determining the yield from a certain b. Input
procedure. c. Output
_____2. It is the combined cost of raw materials and labor d. Percent Yield
incurred in producing goods. e. Production cost
_____3. It is the process of capturing data or translating f. Production report
information to a recording format.
g. Raw food cost
_____4. It is the amount spent for buying raw ingredients.
h. Recording
_____5. It is something that enters a process from the outside and
is acted upon or integrated in the main body of data. i. Selling price
_____6. It is anything produced especially through a process, a j. Yield
product or yield.
_____7. It refers to the number of finished products after
computing for the production output and input.
_____8. It is necessary in order to compute and calculate
production input and output of the finished product.
_____9. It is computed by adding Grand Total and Mark up
Price, then divided by Yield
____10. It is computed by production output divided by
production input, and then multiply by 100%

Individual Activity 2
Write ✔ if the given ingredient is a spoilage or rejects and X if not, in the blank before each
number.
Rellenong Bangus
____1. Intestine of milkfish
____2. Scales
____3. Fish belly
____4. Raisins
____5. Flesh of carrots

Individual Assessment 2
Using the formula given below, complete the table by computing for the percent yield of the
given inputs and outputs. Round off the decimal numbers to whole numbers. % Yield
production output X 100 % production input

ITEM NO. PRODUCTION OUTPUT PRODUCTION INPUT % YIELD

1. 900 1212
2. 503 629
3. 1612 1818
4. 714 823
5. 2945 3093

Individual Activity 3
Complete the table. Compute the Total Raw Food Cost, Total Packaging Materials Cost,
Grand Total Cost, and the Mark-Up Price of the given recipe.

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Skinless longganisa

Ingredients Cost
• 793.79 g ground pork 215.00
• 9 tablespoons dark brown sugar 18.00
• 1 tablespoon smoked paprika 5.00
• 3 tablespoons vegetable oil 5.00
• 1.25 tablespoons coarse salt 3.00
• 1 teaspoon ground black pepper 1.00
• 2 head garlic 14.00
Total Raw food cost
Packaging materials Cost
Wax paper 50.00
Clear packaging wrapper 20.00
Label 10.00
Total Packaging materials cost

Transportation 20.00

Total Raw food cost Mark-up percent = 15 %

Total Packaging
materials cost
Transportation 20.00
GRAND TOTAL

Mark-up Price = (Grand Total x Mark-up Percent)

GRAND TOTAL
Mark-up Percent x 15%
Mark-up Price

Individual Assessment 3
Compute the table. Compute the Grand Total Cost, Mark-Up Price and Selling Price.

Mark-up percent : 15 Yields : 25

Selling
Total Raw Total Packaging Overhead Grand Mark-up
No Price
Food Cost Materials Cost Expenditures Total Price
2 decimal places
1 2903 100 150
2 1212 85 65

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 3 1818 95 79
4 3396 74 170
5 1233 89 95

During this pandemic, many Filipinos started or engaged in business. As a Food

Technology Student, prepare a business plan of a meal or food product following the
sample of production report. List down the ingredients with its measurements and
price. Write also the expected cost of packaging materials and overhead expenditures.
Indicate the possible no. of servings, mark-up percent, mark-up price and the selling
price.

Assessment
Identify the following.

_______________1. It is the combined cost of raw materials and labor incurred in producing
goods.
_______________2. It refers to the number of finished products after computing for the
production output and input.
_______________3. It is a written record showing the input – output relationship in
determining the yield from a certain procedure.
_______________4. It is anything produced especially through a process, a product or yield.
_______________5. It is something that enters a process from the outside and is acted upon or
integrated in the main body of data.

INPUT OUTPUT PRODUCTION COST

PRODUCTION REPORT YIELDS

References
Bravo, Ferdinand S. Technology and Livelihood Education Learning Module Food (Fish)
Processing Exploratory Course Grades 7 and Grade 8.
“The Culinary Institute of America’s Educator Lesson Plan “Kitchen Calculations” p. 3”. Last
accessed 8/21/2020 10:23 pm
https://www.google.com/search?rlz=1C1CHBD_enPH853PH867&biw=1366&bih=
657&ei=rtc_X9b4Ia-
wmAXzuprQCQ&q=yield+percentage+food&oq=percentage+yield+foo&gs_lcp=Cg
Zwc3ktYWIQAxgCMgYIABAWEB4yBggAEBYQHjIGCAAQFhAeMgYIABAWEB4y
BggAEBYQHjIGCAAQFhAeOgQIABBDOgIIADoICAAQFhAKEB5Q0wJY5RVghSF
oAHAAeACAAaQBiAHOA5IBAzIuMpgBAKABAaoBB2d3cy13aXrAAQE&sclient=p sy-
ab#

Merano, Vanjo. Panlasang Pinoy – Skinless Longganisa Recipe last accessed 8:46 pm
8/23/2020 https://panlasangpinoy.com/skinless-longganisa-recipe/

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For inquiries or feedback, please write or call:

Department of Education – Region III Learning

Resource Management Section (LRMS)
Diosdado Macapagal Government Center
Maimpis, City of San Fernando (P)

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