8

Technology and Livelihood

Education
Module 4
Agriculture Fishery Arts (AFA)
Food (Fish) Processing
Technology and Livelihood Education- Agriculture and Fishery Arts Grade 8
Alternative Delivery Mode
Module 4: Food (Fish) Processing
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

Secretary: Leonor Magtolis Briones
Undersecretary: Diosdado M. San Antonio

Development Team of the Module

Writers: Rizza S. Coral, Frolin C. Gomez, Herma T. Galeon

Marilou G. Humigop, Rosario B. Moran, Evelyn L. Peligro
Editors: Nilo R. Verdon, Bernie R. Pamplona, Avelina C. Duquesa,
Grace A. Ando, Rowenah S. Timcang, Junel M. Anino
Reviewers: Encarnacion M. Padua, Edeliza Sequiz, Lorna Estal, Ph.D,
Elnie Anthony P. Barcena, Virginia Mahinay, Grace A. Ando
Illustrator: Eduardo Ayo and Franz Vincent Roman T. More
Layout Artist: Junel M. Anino and Bernie R. Pamplona

Management Team: Francis Cesar B. Bringas

Isidro M. Boil
Maripaz F. Magno
Chonie Obsenarez
Romeo O. Aprovechar
Rayfrocina T. Abao
Avelina C. Duquesa
NIlo R. Verdon

Printed in the Philippines by ________________________

Department of Education – CARAGA Region XIII-Learning Resoource Management
System (LRMS)
Office Address: J.P. Rosales Avenue, Butuan City, Agusan del Norte
Telefax: (085) 817-7141
E-mail Address: caraga.deped.gov.ph
 8
Technology and Livelihood
Education
Module 4
Agriculture Fishery Arts (AFA)
Food (Fish) Processing
Introductory Message
For the facilitator:

Welcome to the Technology Livelihood Education Grade 8 Alternative Delivery Mode

(ADM) Module on Agriculture and Fishery Arts - Food (Fish) Processing.

This module was collaboratively designed, developed and reviewed by educators

both from public and private 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 help
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.

1ii
For the learner:

Welcome to the Technology Livelihood Education Grade 8 Alternative Delivery Mode

(ADM) Module on Agriculture and Fishery Arts - Food (Fish) Processing!

The hand is one of the most symbolized part of the human body. It is often used to
depict skill, action and purpose. Through our hands we may learn, create and
accomplish. Hence, the hand in this learning resource signifies that you as a
learner is capable and empowered to successfully achieve the relevant
competencies and skills at your own pace and time. Your academic success lies in
your own hands!

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:

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

iii
 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:

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!

3
 What I Need to Know

This module was designed and written with you in mind. It is here to help you to
exhibits basic mathematical skills that relate with spoilage, rejects and the
percentage of recovery of yields. The scope of this module permits it to be used in
many different learning situations. The language used recognizes the diverse
vocabulary level of students. The lessons are arranged to follow the standard
sequence of the course. But the order in which you read them can be changed to
correspond with the textbook you are now using.

Learning Objective 4 – Calculate the production inputs and outputs

(TLE_AFFP9-12MC-0e-3).

After going through this module, you are expected to:

4.1 compute for the percentage equivalents or actual spoilage and rejects,
4.2 calculate the percentage of actual yields and recoveries according to
enterprise requirements, and
4.3 record calculated data according to enterprise requirements.

1
 What I Know

Pre-test

Multiple Choice

Directions:
Choose the letter of the correct answer. Write the chosen letter in your activity
notebook.

1. It is the total amount spent for goods or services including money, time and
labor.
A. Miscellaneous Expenses
B. Operating Expenses
C. Purchased Expenses
D. Total Expenses

2. It is the normal range in the percentage of food cost.

A. 15% to 40%
B. 15% to 50%
C. 20% to 50%
D. 25% to 40%

3. It describes the amount of food in unprepared form.

A. As Purchase (AP)
B. Actual Yields (AY)
C. Edible Portion (EP)
D. Percentage Yield (PY)

4. It is usually a predictable amount remained after trimming.

A. As Purchase (AP)
B. Actual Yields (AY)
C. Edible Portion (EP)
D. Percentage Yield (PY)

5. Which factor is NOT included when computing for the selling price?
A. Labor Cost
B. Raw Food Cost
C. Food Cost Percentage
D. Overhead Expenditure

2
6. In the food industry, what determines the sell price?
A. Labor Cost
B. Raw Food Cost
C. Food Cost Percentage
D. Overhead Expenditure

7. How much is the net profit if the total sales is Php 275.00 and the cost of the
product is Php 264.50?
A. Php 10.50
B. Php 12.50
C. Php 15.50
D. Php 20.50

8. If the unit cost of a product is Php12.00, how much is the selling price if 50% is
added to the unit cost?
A. Php 15.00
B. Php 16.00
C. Php 17.00
D. Php 18.00

9. What items are added to determine the cost of product?

A. Ingredients and sales
B. Ingredients and profit
C. Ingredients and unit cost
D. Ingredients and operating expenses

10. Why should a seller determine the selling price of the product before selling it?
A. Have plenty of sales
B. Obtain the unit cost
C. Have profit in selling
D. Know the price at which ones sells the product

11. What is the percentage mark-up of a product if the unit cost is Php 35.00 and
the selling price is Php 42.00?
A. 10%
B. 15%
C. 20%
D. 25%

12. In the Production Data Report, one must be specific of this part because it will
determine the life storage of the product.
A. Flow Chart
B. Bill of Materials
C. Production Date
D. Production Name

3
13. It is the basis in determining the progress of any product to be done.
A. Project Plan
B. Daily Plan Report
C. Data Gathering Report
D. Production Data Report

14. In calculating percentage mark-up based on the selling price, you need to:
A. Add the peso mark-up by the selling price
B. Dividing the peso mark-up by the selling price
C. Multiply the peso mark-up by the selling price
D. Subtract the peso mark-up by the selling price

15. If you asked to sell a Smoked Bangus with a unit cost of Php 85.00 and you will
add 20% mark-up, how much is the selling price?
A. Php 92.00
B. Php 98.00
C. Php 102.00
D. Php 112.00

4
 Lesson Basic Mathematical Skills that
Relate with Spoilage, Rejects and
3 the Percentage of Recovery of
Yields

To ensure that the seller does not lose in the selling enterprise, the selling
price of the food should be determined after computing all the expenses incurred.

The following steps and examples are of help in learning how to determine
the selling price of the processed products.

1. List down all the food ingredients purchased.

2. Make a list of the operating expenses like labor, gas, fuel, electricity,
transportation, miscellaneous expenses (expenses incurred for all other
items not included in number, like disposable table napkins, disposable
wrappers etc.), and incidental expenses if any.
3. List down all the expenses of ingredients and the operating expenses.

4. Determine the number of servings of the food prepared.

5. Divide the total cost by the number of servings to get the cost per serving.

6. Decide how much you will add to each unit cost for the selling price. The
percentage ranges from 15% to 40% for the food cost.

5
 What’s In

Activity 1 Treasure
Directions: CHEST HUNT 101!
Choose the ingredients and materials needed in the food processing
mentioned below. Write the chosen letter in your activity notebook.

1.
CURING/SALTING
FISH
______________
______________
______________
INGREDIENTS AND
2. MATERIALS:
SMOKING
______________ A. BANGUS
______________ B. ALAMANG
_____________ C. MANGO

3. D. SALT
SUGAR E. SUGAR
CONCENTRATION
______________ F. WATER
______________ G. CITRIC ACID
_____________

4.
FERMENTATION

4 ______________
______________
______________

6
What’s New

Activity 2 Treasure
CHEST HUNT 102!

Directions:
Read and understand each statement
carefully. Write TRUE if the statement is
correct and write FALSE if it is incorrect. Write
this in your activity notebook.

______ 1. Solution is a homogenous

mixture of substances.

_______ 2. Brine solution is a

combination of salt and water.

_______ 3. In sugar concentration, the

ratio of pulp to sugar is 1:2.

_______ 4. In fermenting binuro, the ratio

of salt to fish is 1:7.

_______ 5. In salt drying, the ratio of salt

to fish is 1:5.

_
_
_
=

7
 What is It

Calculating Data on Raw Materials or Ingredients Consumption and its

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. The following are examples of
data that are gathered based on the products to be made.
Example:
1. Pickled Mixed Vegetables 3. Mango Jam
Item Weight Item Weight
Sugar 250g DAT Mango Pulp 1cup
Vinegar 250ml A Sugar 1 or 3/4 c
Salt 15g Calamansi juice 1 tsp
DAT Carrots 150g
A Sayote 250g 4. Fermented fish
Bell Pepper 75g Item Weight
Garlic 50g DAT
Fish or alamang 4kgs
Ginger 50g A
Salt 1kg
Onion 75g
5. Pickled Fish
2. Smoked Fish Item Weight
Item Weight Fresh Milkfish 1 kg
Bangus 1kg Vinegar 1 cup
DATA Calamansi
Salt 250g 1/2 cup
DAT juice
Water 800ml
A Soy Sauce 1/2 cup
Salt 5 tbsp.
Sugar 5 tbsp.
Black Pepper 1 tbsp.
Garlic (minced) 1 tbsp.
Actual Spoilage or Rejects
Spoilage is a wastage or loss of material that occurs during the
manufacturing process. Spoilage also refers to which are not included or are left
during packing. Actual spoilage or rejects and their corresponding percentage
depends on the product to be made.
In mango jam, the peel of mango and seeds can be referred as spoilage since
it will be removed during the preparation.
In pickled fish, the skin of calamansi, garlic and the intestinal organ of fish
are also example of spoilage.
Percentage Yield
There are yield factors the need to consider in preparation. When recipe calls
for a certain amount of meat, vegetables or fruit, you will need to buy more than

8
what is required because: (a.) stems or tips must be removed from certain
vegetables and fruits; (b.) peeling is required for foods such as carrots, bananas
etc.; and (c.) fats needs to be trimmed from meat.

The amount of food product that comes from a store or supplier is called the
AP, means “As Purchased” weight, describes the amount of food in unprepared
form.

The amount of food product required by a recipe is called the EP, means
“Edible Portion” weight, describes the amount of food in prepared form.

For a given product, there is usually a predictable amount that will be

trimmed
away. For example, carrots which is usually have 75% by weight remained after
trimming. This is called Percentage Yield; it can help in purchasing decision.

How to Compute Percentage Yield:

1. Weigh the ingredients and record As Purchased (AP) weight.
2. Wash and remove the unnecessary parts of the ingredients like peeling the skin
of
the fruits, then weigh it again and mark as Edible Part (EP) weight.
3. Use this formula to compute the percentage yield:
Edible Portion (EP) divided by As Purchased (AP), then multiply by 100 to get the
Percentage Yield.
4. For example carrots have an actual purchased (AP) weight of 14kgs and an
edible portion (EP) weight of 11kgs. What is the Percentage Yield?
a. Substitute the given values in the formula.
b. Divide the Edible Portion (EP) to Actual Purchased (AP), the multiply by 100.
The answer is 79%.
Solution:
Edible Portion (EP) X 100 = Yield Percentage
As Purchased (AP)
Substitute:
11
X 100 = Yield Percentage
14
Divide EP to AP and multiply by 100:
0.785 x 100 = 79%
Note: Answers are expressed up to two decimal places only.

Records Calculated Data

Record and report 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 in determining the progress of
whatever products to be done on process.
Importance of Recording and Documenting Production input:

9
1. It gives us a reference data on the materials used together with their correct
magnitude.
2. It determines the economic viability of the product.
3. Records serve as a basis for planning.
4. Records greatly help in making right decisions.

The following are the steps in recording and documenting production input
1. Weigh all materials and ingredients needed.
2. Make a necessary listing in your notebook of all the materials and ingredients
used. It is important to note how much or how many. This is what we call
recording or documentation.
3. Follow the correct format in documenting and recording.

Bill of Materials
A bill of materials is a list of all things needed in a project together with their
description, sizes and amount or price.

Parts of a Bill of Materials and its Definition:

1. Quantity which tells the amount of materials to be purchased,
2. Unit gives the measure of materials to be purchased,
3. Description states the detailed name of materials,
4. Unit cost gives the price of each material, and
5. Amount is the cost of all materials.

How to compute the Bill of Materials:

1. Identify the quantity and unit in a particular ingredients and materials. Get the
unit price as purchased, then make sure to convert this.
2. Sample solutions in conversion:
A. Kilogram to Grams (Bigger unit to smaller unit, multiply)
2kg = _________ g
Solution: Multiply 2kg by 1000g, the answer is 2000g.
B. Grams to Kilogram (Smaller unit to bigger unit, divide)
250g = ________ kg
Solution: Divide 250g by 1000g, the answer is 0.25kg.
3. To get the total price, multiply the converted units to the unit price.
Sample solution: 250g is converted to 0.25kg, then multiply it to the unit price of
Php 40.00, the answer is Php 10.00.

QUANTIT TOTAL
UNIT PARTICULARS UNIT PRICE
Y PRICE
250 gram Sugar P 40.00/kilogram P 10.00

200 mL Cane vinegar P 10.00/100 mL P 10.00

GRAND TOTAL P 20.00

PRODUCTION DATA REPORT (Sample Format)

10
STUDENT’S NAME: _________________ PRODUCTION DATE : ____________
PRODUCT NAME : _________________ PRODUCTION TARGET:____________

BILL OF MATERIALS

QUANTIT UNIT TOTAL

UNIT PARTICULARS
Y PRICE PRICE
RAW MATERIALS

INGREDIENTS

MATERIALS

PACKAGING MATERIALS

OUTPUT / FINISHED PRODUCT QUANTITY (grams) PRICE

________________________________ _________________ ________________

OUTPUT PER OPERATION (CRITICAL TASKS)

QUANTITY ITEM DESCRIPTION

PROCESSING DATA

Time Total Number of

Tasks
Element Minutes/Hours

PROBLEMS ENCOUNTERED:
__________________________________________________________________________________
__________________________________________________________________________________

RECOMMENDED SOLUTION:
__________________________________________________________________________________
__________________________________________________________________________________

PERCENTAGE RECOVERY, YIELD AND LOSS DATA

% Recovery

1. Edible Portion (EP) x 100 = __________%

As Purchased (AP)

11
 2.
Finished Product x 100 = __________%
Partially Made Products (ex. dried weight)
Average = __________ %
% Yield
1. Finished Product x 100 = __________%
As Purchased (AP)

% Loss
1. As Purchased (AP) - Edible Portion (EP)
As Purchased (AP) x 100 =________%

2. Partially Made Products – Finished Product

Partially Made Products x 100 =________%

Average = ________%

How to Calculate Mark-up Percentage

Mark-up is the difference between how much an item costs you, and how
much you sell that item. Any person working in business or retail will find the skill
of being able to calculate mark-up percentage very valuable.
1. Calculate your peso mark-up. This is done by subtracting your buying price from
your selling price.
Example: Selling price Php 15.00
Purchase cost/buying price - 10.00
Peso mark-up Php 5.00

2. Decide whether you want to calculate your percentage mark-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 mark-
up based on cost, go on to Step 3. If you decide to calculate your percent mark-
up based on selling price, go on to Step 4.

3. Calculate percentage mark-up based on cost of materials. This is done by

dividing the peso mark-up by the cost.
Example: Peso mark-up Php 5.00
Purchase cost/buying price ÷ 10.00
Percentage mark-up 0.5 or 50%

4. Calculate your percentage mark-up based on selling price. This is done by

dividing the peso mark-up by the selling price.
Example: Peso mark-up Php 5.00
Selling price ÷15.00
Percentage mark-up 0.33 or 33%

5. Make sure you consistently use either cost of the product or selling price to find
the percentage mark-up on an item. Even though the cost, selling price, and

12
peso mark-up will always be the same, the percentage mark-up will be
drastically different depending if you calculate it using selling price or cost. The
selling price will give you a lower percentage mark-up (assuming you are making
a profit), while the cost will give you a higher percentage mark-up.

13
 What’s More

Directions:
Compute the Peso Mark Up and Percentage Mark-up based from the given
data. Write the answer in your activity notebook.
Items /
Number Purchasing Selling Peso Percentage
Food
of Yield Price Price Mark-Up Mark-Up
Product

1. Salted
1 cup Php 10.00 Php 15.00
Fish

2. Marinated
Deboned 1 piece Php 125.00 Php 25.00
Bangus

3. Bangus
1 piece Php 168.00 Php 190.00
Relleno

4. Smoked
1 piece Php 85.00 20%
Bangus

5. Tinapa
1 bottle Php 105.00 Php 30.00
(Sardines)

14
 What I Have Learned

Activity 3 Bon
Voyage, A letter from
Mang Juan

Fill-in the blanks

Directions:
Complete the letter from our dear Mang Juan, a local farmer
of Caraga Region. Fill–in the word/s of what you have learned
from our Treasure Chest Hunts Journey. Write this in your
activity notebook.

Thank you for your time in making our journey very much
challenging!

As we gather the data on raw materials and ingredients, it

is necessary to (1) __________ and (2) _________ production
input and output.

We need to consider in our journey the actual (3)

__________ and their corresponding percentage depends on the
product to be made.

Kindly tell others the important factors in yielding such as:

when recipe calls for a certain amount of meat, vegetables or
fruit, you will need to buy more than what is (4)________; (5)
__________ must be removed from certain vegetables and fruits;
(6) ___________ is required for foods such as carrots; and (7)
___________ needs to be trimmed from meat.

Do not forget how to compute percentage yield. First, we

need to (8) __________ the ingredients, As Purchased (AP)
weight. Then, (9) ___________ the food as necessary and weigh
it again as Edible Portion (EP) weight. Put the EP and AP
weight result into percent-solving formula.

Record and (10) __________ data gathered from the

production inputs and outputs are kept for documentation.

Too much to ask from you, I hope you will keep being a
hard worker, committed and persistent in every journey you
will venture.

Keep Moving Forward!

Mang Juan

15
 What I Can Do

Directions:
Given the following recipe and its estimated cost, compute for the total
purchase cost and impose a 50% mark up to determine the selling price of your
product. Use the format and write this in your activity notebook.

PRODUCT NAME : Marinated Milkfish (Bangus)

TOTAL
QUANTITY UNIT PARTICULARS UNIT PRICE
PRICE
Milkfish (Bangus), Php 110.00/
1 kg
3 pcs kg
Php 10.00/
200 mL Cane Vinegar
200mL
Php 30.00/kilogram of
calamansi fruits or
100 mL Calamansi juice
200mL (extracted
juice)

100 mL Soy Sauce Php 10.00/200mL

150 g Salt Php 7.00/ kg

150 g Sugar Php 40.00/kg

30 g Black Pepper Php 5.00/30 g

30 g Garlic Php 90.00/kg

GRAND TOTAL

Selling Price = Grand Total Price X 50%

Grand Total Price X 50%____
Selling Price per piece of Marinated Milkfish =
No. of Yield (pieces of milkfish)

16
 Assessment

Post-test

Multiple Choice

Directions:
Choose the letter of the correct answer. Write the chosen letter in your
activity notebook.

1. It is usually a predictable amount remained after trimming.

A. As Purchase (AP)
B. Actual Yields (AY)
C. Edible Portion (EP)
D. Percentage Yield (PY)

2. Which factor is NOT included when computing for the selling price?
A. Labor Cost
B. Raw Food Cost
C. Food Cost Percentage
D. Overhead Expenditure
3. In the food industry, what determines the sell price?
A. Labor Cost
B. Raw Food Cost
C. Food Cost Percentage
D. Overhead Expenditure

4. It is the total amount spent for goods or services including money, time and
labor.
A. Miscellaneous Expenses
B. Operating Expenses
C. Purchased Expenses
D. Total Expenses

5. It is the normal range in the percentage of food cost.

A. 15% to 40%
B. 15% to 50%
C. 20% to 50%
D. 25% to 40%

6. It describes the amount of food in unprepared form.

A. As Purchase (AP)
B. Actual Yields (AY)
C. Edible Portion (EP)
D. Percentage Yield (PY)

17
7. What items are added to determine the cost of product?
A. Ingredients and sales
B. Ingredients and profit
C. Ingredients and unit cost
D. Ingredients and operating expenses

8. Why should a seller determine the selling price of the product before selling it?
A. Have plenty of sales
B. Obtain the unit cost
C. Have profit in selling
D. Know the price at which ones sells the product

9. How much is the net profit if the total sales is Php 275.00 and the cost of the
product is Php 264.50?
A. Php 10.50
B. Php 12.50
C. Php 15.50
D. Php 20.50

10. If the unit cost of a product is Php12.00, how much is the selling price if 50% is
added to the unit cost?
A. Php 15.00
B. Php 16.00
C. Php 17.00
D. Php 18.00

11. In calculating percentage mark-up based on the selling price, you need to:
A. Add the peso mark-up by the selling price
B. Dividing the peso mark-up by the selling price
C. Multiply the peso mark-up by the selling price
D. Subtract the peso mark-up by the selling price

12. If you asked to sell a Smoked Bangus with a unit cost of Php 85.00 and you will
add 20% mark-up, how much is the selling price?
A. Php 92.00
B. Php 98.00
C. Php 102.00
D. Php 112.00

18
13. What is the percentage mark-up of a product if the unit cost is Php 35.00 and
the selling price is Php 42.00?
A. 10%
B. 15%
C. 20%
D. 25%

14. In the Production Data Report, one must be specific of this part because it will
determine the life storage of the product.
A. Flow Chart
B. Bill of Materials
C. Production Date
D. Production Name

15. It is the basis in determining the progress of any product to be done.

A. Project Plan
B. Daily Plan Report
C. Data Gathering Report
D. Production Data Report

19
 Additional Activities

Directions:
Given the following recipe and its estimated cost, compute for the total
purchase cost, percentage recovery, yield and loss data. Then, impose a 50%
mark-up to determine the selling price of your product. Use the format and write
this in your activity notebook.

PRODUCTION DATA REPORT

STUDENT’S NAME : ______________________

PRODUCT NAME : SMOKED BANGUS
PRODUCTION DATE : ______________________
PRODUCTION TARGET : ______________________

QUANTIT TOTAL
UNIT PARTICULARS UNIT PRICE
Y PRICE
RAW MATERIALS
500 g Milkfish (Bangus), 1 pc P 110.00 /kg
INGREDIENTS
500 g Salt P 7.00 /kg
8 L Water P 2.00 /L
SMOKED MATERIALS
bundl
1 Firewood P 25.00 /bundle
e
1 pack Saw Dust P 50.00 /pack
3 pack Charcoal P 10.00 /pack
bundl Guava Leaves/
1 P 10.00 /bundle
e Lemon Grass
PACKAGING
MATERIALS
1 pc PE Cellophane P 2.00 /piece
1 pc Label P 3.00 /piece

OUTPUT / FINISHED PRODUCT: QUANTITY (grams) PRICE

Smoked Bangus 400 grams ________________

20
OUTPUT PER OPERATION (CRITICAL TASKS)

QUANTITY ITEM DESCRIPTION

500 g Raw Milkfish
450 g Eviscerated Milkfish
420 g Partially Dried Milkfish
400 g Smoked Milkfish

PERCENTAGE RECOVERY, YIELD AND LOSS DATA

% Recovery

1. Eviscerated Milkfish x 100 = __________%

Raw Milkfish

2. Smoked Milkfish x 100 = __________%

Partially Dried Milkfish

Average = __________ %

% Yield

1. Smoked Milkfish x 100 = __________%

Raw Milkfish

% Loss

1. Raw Milkfish – Eviscerated Milkfish x 100 = __________%

Raw Milkfish

2. Partially Dried Milkfish – Smoked Milkfish x 100 = __________%

Partially Dried Milkfish

Average = __________ %

Prepared by: ________________________________ Date: ___________________

Student’s Name and Signature

21
 Answer Key

What I Have
Assessment (Post What's More Learned
Test)
1. 5.00 50% 1. compute
1. D 2. 150.00 20%
2. D 3. 22.00 13%
4. 102.00 17% 2. calculate
3. C
4. B 5. 135.00 22%
5. A 3. spoilage rejects
6. A
7. C 4. required
8. D
9. B
10.D 5. stems
11.B
12.C 6. peeling
13.C
14.C 7. fats
15. D

What I Know (Pre-

Test)
1. B
2. A
3. A
4. D
5. D
6. C
7. B
8. D
9. C
10.D
11.C
12.C
13.D
14.B
15. C

22
References

Department of Education. K to 12 Basic Education Curriculum Technology and

Livelihood Education – Commercial Cooking Learning Materials, Exploratory
Grade Course 7 and 8. Pasig City: DepEd, 2012.

Department of Education. K to 12 Basic Education Curriculum Technology and

Livelihood Education – Food (Fish) Processing Learning Materials, Exploratory
Grade Course 7 and 8. Pasig City: DepEd, 2012.

Department of Education. Public Technical-Vocational High Schools. Competency-

Based Leaning Material Second Year, Module Title: Processing Fish by Salting,
Curing and Smoking. Retrieved from https://pdfslide.net/documents/cblm-for-
fish-processing-y2pdf.html (Accessed on May 19, 2020).

Department of Education. Public Technical-Vocational High Schools. Competency-

Based Leaning Material Second Year, Module Title: Performing Mathematical
Computations. Retrieved from https://pdfslide.net/documents/cblm-for-
performing-mathematical-computations pdf.html (Accessed on May 19, 2020).

Dionisio, Teresa and Castillo, Salvador. Fish Cultivation 3 and 4. Makati, Metro
Manila: Basic Media Systems, Inc., 1993.

Soriano, Nora Narvaez. A Guide to Food Selection, Preparation and Preservation.

Rev. ed. Manila, Philippines: National Book Store, 1994

Photo Credits
“Empty Chest”. https://www.math-salamanders.com/image-files/6th-grade-math-
games-empty-the-chest-v3.gif (Accessed on May 21, 2020)

23
For inquiries or feedback, please write or call:

Department of Education – CARAGA Region XII

Agusan del Norte Division
Office Address: J.P. Rosales Avenue, Butuan City,
Agusan del Norte
Telefax: (085) 817-7141
E-mail Address: depedagnor.com

24