Activity 4: Discount and Mark – up
Mathematics, Science, and Technology / Business Mathematics
Name: ____________________________________ Date: ___________
Course/ yr: ___________________
1. A college student at UP Diliman starts a small e-commerce side-hustle selling customized
university tote bags. The total manufacturing and printing cost per bag is ₱180. To cover
marketing expenses and earn a good profit, the student decides to apply a 45% mark-up based
on cost. What should be the final retail selling price of each tote bag?
2. An engineering student from UST goes to Gilmore, Quezon City, to buy a high-spec laptop
for CAD software applications. The laptop has an original sticker price of ₱54,500. The store
offers a 8% student discount, plus an additional 3% discount on the discounted price if paid
strictly in cash. If the student pays in cash, how much will the laptop cost?
3. As a final project for their Entrepreneurship course, a group of hospitality management
students opens a week-long pop-up cafe near the University Belt. Their signature iced caramel
macchiato costs ₱65 in raw ingredients and packaging per cup. The group decides they need
a 35% mark-up based on the selling price to break even on their booth rental. At what price
should they sell each cup of iced caramel macchiatos?
4. The campus bookstore stocked up on board exam review books. The original cost to acquire
each book from the publisher was ₱800, and the bookstore originally marked them up to sell
at ₱1,200. To clear out inventory before the new semester, the manager decides to place the
remaining books on a 25% clearance discount. What is the discounted selling price of the book,
and how much profit (or loss) does the bookstore make per book compared to its original cost?
5. A digital arts major at DLSU wants to buy a professional graphics tablet during a 10.10 online
flash sale. The student uses a 15% store discount voucher and then applies a ₱500 platform
coupon at the final checkout screen. If the student ended up paying exactly ₱8,000, and the
percentage voucher was applied before the cash coupon. What was the original listed price of the
drawing tablet?
Activity 5: Profit and Loss
Mathematics, Science, and Technology / Business Mathematics
Name: ____________________________________ Date: ___________
Course/ yr: ___________________
1) A group of UP Diliman business students decides to franchise a small siomai food cart near
the campus. The monthly fixed costs (booth rental, permit fees, and salary for one staff member)
total ₱25,000. Each serving of siomai costs ₱22 to make (variable cost), and they decide to apply
a 60% markup on the cost to determine the selling price.
A. What is the selling price per serving of siomai?
B. How many servings of siomai must they sell in a month just to break even?
2) An accountancy student buys a bulk order of 150 trendy oversized shirts from Divisoria for a
total of ₱18,000. She pays an additional ₱1,200 for shipping and Grab Express deliveries. She
manages to sell 120 shirts at a regular retail price of ₱250 each. To clear out the remaining
inventory before midterms, she sells the last 30 shirts at a 20% discount off the regular price.
A. What is her total revenue from selling all 150 shirts?
B. What is her net profit margin (as a percentage of total revenue) after accounting for the cost of
goods and shipping?
3) A student-owned café near Katipunan runs a dynamic pricing promotion. Their signature iced
matcha latte costs ₱70 to produce. Normally, they sell it for ₱150. However, during "Exam Week
Support Hours," they offer a "Buy 1, Get the 2nd at 70% Off" promo.
A. Does the café make a profit or incur a loss on a single customer who takes advantage of the
"Buy 1, Get the 2nd at 70% Off" deal? Quantify the profit or loss amount.
B. What is the profit or loss percentage based on the total cost of the two drinks?
4) An engineering student bought a high-end iPad and Apple Pencil setup for ₱45,000 to use for
digital drafting and note-taking. After two years, he decides to upgrade. However, due to market
depreciation and a few scratches, he is forced to sell the bundle on Facebook Marketplace for
₱28,000. He also had to spend ₱500 on a new screen protector to make it presentable for the
buyer.
A. What is the total financial loss incurred by the student on this gadget setup?
B. What is the loss percentage relative to his total initial investment (including the screen
protector)?
5) Three agriculture students in Los Baños start a hydroponic lettuce farm. Partner A invests
₱50,000, Partner B invests ₱30,000, and Partner C invests ₱20,000. They agree to split profits in
proportion to their initial capital investments. In their first harvest cycle, they incur total
operating expenses of ₱15,000 and generate a gross revenue of ₱65,000.
A. What is the total net profit of the hydroponic farm for the first cycle?
B. How much actual pesos will Partner B receive as their share of the net profit?