I: Learning Objectives

Cognitive:

Solve word problems involving sales tax, rate of sales tax, selling price

Psychomotor:

Write the solution of word problems involving application of percent in sales tax, rate of sales tax, selling price

Affective:

1. Be tax conscious

2. Be punctual in paying one's tax

3. Be truthful in paying one's tax

II. Learning Content

Skill: Solving word problems involving sales tax, selling price

Reference: PELC II.L.3.4.3

Value: Honesty and truthfulness Tax consciousness

III. Learning Experiences

A. Preparatory Activities

*Opening Song: Solving Problem**Mental Computation: Drill on Finding the Rate, Base or Percentage*

*a. Strategy 1: Role Play*

Materials: 4 rolled papers numbered 1-4

Table for each team having column for percentage, rate, base

Mechanics:

1) Have the 4 teams prepare flashcards where each card has question on rate, base or percentage.

2) Let the leader of the team draw the numbered rolled paper to determine the first, second, third or fourth teacher.

3) The teacher from a team flashes the card and the other 3 teams answer on the board for their own table.

4) The team with the highest score wins.

*b. Strategy 2: Searching the Lucky Team*

Materials: 8 rolled papers numbered 1-8

8 prepared questions on rate, base and percentage Mechanics:

1) A member of the team draws a rolled paper and gets the corresponding question. Then he reads to the class.

2) All tie teams answer and the first team to get the answer correctly will be given the point.

3) The scorer determines the winner by getting the highest number of scores.

*3. Motivation*

Every year, your parents pay an amount to the government. What do you call this amount paid to the government?

Why is there a need for us to pay our taxes?

B. Developmental Activities

**1. Presentation**

a. Activity 1 - Use of Compatible Numbers in the Problem

Sample:

Jetli needs to buy a book. He has P150 for a book. Is the money of.Jetli enough to buy the book which costs P140.00 plus a sales tax of 6%?

His younger sister gives him P45 to buy a pencil case with a selling price of P30. What is the rate of sales tax if the sales tax is P0.90?

1) Answering the questions:

a) What does Jetli want to buy?

b) How much is his money?

c) Who gives him money to buy a pencil case?

d) If you were Jetli, what decision will you make? Why?

2) Guide the pupils analyze and solve the problem.

a) Help the pairs of pupils determine what the problem tells them to look for.

b) Let them know which are the given data relevant, irrelevant, and hidden fact.

c) Tell them to decide what processes to use.

d) Let them write an equation for the hidden question/whole problem.

e) Have them solve the problem by pairs and verify their solution by working backward.

f) Give them time to discuss their solution by pair square and determine if their answer makes sense.

g) Ask them to label their answer.

b. Activity 2— Use of Challenging Life Situation Problems

Sample:

Nena is offered to buy a car. She thinks of the tax the government impose. She makes a table showing the rate of sales tax imposed as shown below: (

*Refer to the PowerPoint presentation)*

1) Answering the questions:

a) Who is offered to buy a car?

b) What cars are offered to her?:

c) What is the selling price of each car?

d) What does Nena think in buying a car?

e) If you were Nena, what will you decide? Why?

2) Help the pairs of pupils analyze and find the answers in the table by using the steps in Activity 1 number 2 - a to g.

**2. Practice Exercises/Fixing Skills**

Complete the table.

Setting Price | Rate of Sates Tax | Sales Tax | Total Cost

*(Refer to the PowerPoint presentation)*

**3. Generalization**

How do you solve for sales tax, rate of sales tax and selling price?

**C. Application**

1) Mr. Foronda bought a picture frame at P510 with a sales tax of 6% included. How much is the tax? What is the selling price?

2) A sales tax for an item is P420 or 6%. How much is the total cost and the selling price of the item?

**IV. Evaluation**

Fill in the data to complete the table.

*(Teacher will make a table.)*

**V. Assignment**

Analyze and solve the problem.

1) A lady bag worth P1500 is given a sales tax of 6%. How much will a buyer pay for the bag?

2) A food item is given a sales tax of P22.40 or 4% paid by the customer. How much is selling price of the item? ' How much is the total cost paid by the customer?

3) A sales tax for an item is P125. The cost is P3125. What is the ratio of the sales tax? How much is the selling price?

4) A refrigerator is marked P15100. A tax of 4% is added. What is the rate of sales

tax? What is the total cost of the refrigerator?

5) Rhoda has P50000. Can she afford to buy a computer plus P2000 or 4% sales

tax? How do you know?

a) How nnuch is the sales tax?

b) How much is the total cost?

This video will explain how to solve for sales tax, rate of sales tax and selling price.

**Download Solving Problems Involving Sales Tax, Selling Price - Interactive Math Lesson in PowerPoint presentation.**