11

Business
Mathematics
Quarter 1 – Module 7:
Profit and Loss
Business Mathematics – Grade 11
Self-Learning Module (SLM)
Quarter 1 – Module 7: Profit and Loss
First Edition, 2020

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Business
Mathematics
Quarter 1 – Module 7:
Profit and Loss
Introductory Message
For the facilitator:

Welcome to the Business Mathematics for Grade 11 Self-Learning Module (SLM) on

Profit and Loss!

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.

For the learner:

Welcome to the Business Mathematics - Grade 11 Self-Learning Module (SLM) on

Profit and Loss!

2
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 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:

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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

Hello! In your previous lessons, you have learned how to set up the selling price
of a product or service by considering its cost, overhead expenses and desired mark
up. This time, you will learn how to compute profit or loss in business. As you begin
this module, try to think of yourself as the owner of a business to have a better
understanding of what will be discussed in this module.

In this module, you will be able to:

• differentiate profit from loss; and
ABM_BM11BS-Ii-6
• illustrate how profit is obtained and how to avoid loss in a given
transaction.
ABM_BM11BS-Ii-7

Specifically, you are expected to:

1. differentiate profit from loss;

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 2. solve for the profit given the cost and net sales; and
3. determine if the profit or loss is achieved in a given transaction.

What I Know

Before you begin with this module, grab your pen and answer this test to find
out what you already know about this lesson.

Direction: Read each question carefully and encircle the letter of your answer.

1. Which of the following is the result when the net sales of goods is less than its
cost?
a. break-even
b. cost
c. loss
d. profit

2. What is the result when the net sales of goods is more than its cost?
a. break-even
b. cost
c. loss
d. profit

3. Which of the following is the result when the net sales of goods is equal to the
cost that was incurred in business?
a. break-even

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 b. cost
c. loss
d. profit

4. What is the term used to refer to the amount of money received from the sale
of goods after all deductions such as discounts or refunds are made?
a. cost
b. loss
c. net sales
d. profit

5. What is the difference between the capital invested in a business and the
amount received in return?
a. cost
b. loss
c. net sales
d. profit

For items 6-10, read and analyze the problem and answer the questions that follow.

Mario’s Dressed Chicken Store

Mario sells dressed chicken in his village. He buys his supply of chicken from a
distributor at ₱ 140.00 per kilo. He charges a 25% mark-up based on cost to set up
his selling price. Mario rents a small store space for ₱2,000 a month. He also incurs
monthly water and electricity expenses for ₱ 2,500 and salary of his store clerk for ₱
3,000. During a month of operation, he was able to sell a total of 1,000 kilos of
dressed chicken.

6. How much is the total variable cost incurred for the month?
a. ₱ 7,500
b. ₱ 14,000
c. ₱ 140,000
d. ₱ 147,500

7. How much is the total fixed cost incurred for the month?
a. ₱ 7,500
b. ₱ 14,000
c. ₱ 140,000
d. ₱ 147,500

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 8. What is the selling price of the dressed chicken per kilo?
a. ₱ 35
b. ₱ 140
c. ₱ 165
d. ₱ 175

9. How much is the net sales during the month?

a. ₱ 7,500
b. ₱ 17,500
c. ₱ 75,000
d. ₱ 175,000

10. What is the result of Mario’s business for the month?

a. loss of ₱ 27,500
b. profit of ₱ 27,500
c. neither profit nor loss of ₱ 27,500
d. none of these

For items 11-15, read and analyze the problem and answer the questions that follow.

T’boli Woven Bags

Marissa sells woven bags made from T’boli to promote the culture of her hometown.
She buys each bag from a supplier at ₱1,500.00 each and sells it in her shop at a
regular price of ₱2,000.00. She spends ₱5,000.00 for the rental of her shop and
₱6,000.00 for the salary of her worker every month. In order to increase sales during
the month, Marissa offered a 20% discount to her customers and was able to sell
100 pieces of woven bags.

11. How much is the total variable cost incurred during the month?
a. ₱ 15,000
b. ₱ 20,000
c. ₱ 150,000
d. ₱ 200,000

12. How much is the total fixed cost incurred for the month?
a. ₱ 5,000
b. ₱ 7,000

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 c. ₱ 11,000
d. ₱ 13,500

13. What is the net price of each woven bag?

a. ₱ 400
b. ₱ 600
c. ₱ 1,400
d. ₱ 1,600

14. How much is the net sales during the month?

a. ₱ 16,000
b. ₱ 20,000
c. ₱ 160,000
d. ₱ 200,000

15. What is the result of Marissa’s business for the month?

a. loss of ₱ 1,000
b. profit of ₱ 1,000
c. neither profit nor loss of ₱ 1,000
d. none of these

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 Lesson

7 Profit and Loss

An entrepreneur who engages in business thinks of it as means of livelihood.

Therefore, the primary concern is always how it will gain profit from its operation and
avoid loss. In this lesson, you are expected to apply your previous knowledge about
mark up, mark down and trade discounts in solving case problems.

What’s In

As you begin this module, recall first your previous learning about trade
discount.

Problem: How much will be the net price and the trade discount availed by a
customer who purchases a dozen of frozen products at a unit price of ₱50.00 with a
discount rate of 5%?

Solution:
To compute for the trade discount, recall that the formula to be used is:

𝑇𝑟𝑎𝑑𝑒 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 = 𝑂𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑃𝑟𝑖𝑐𝑒 𝑥 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 𝑅𝑎𝑡𝑒

To replace the values given where ₱50.00 is the original price and 5% is the discount
rate, you have:

Trade discount = ₱50.00 x 0.05

Trade discount = ₱2.50

Therefore, the net price of the frozen product is

Net Price = Original Price – Trade Discount

= ₱50.00 - ₱2.50
Net price = ₱47.50

Since the customer has to buy 1 dozen of frozen products to avail of the trade
discount, total trade discount he availed for this transaction is

₱2.50 x 12 frozen products = ₱30.00

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 What’s New

I hope that you now remembered your lesson about trade

discount. You may now proceed to the next activity!

Activity 1: Word Hunt!

Direction: Encircle all the words related to business that you can find in the box
below. The words can be found horizontally, vertically, diagonally, or
backward. Have fun!

X C V N B O R S N M F
T S O C Q Z E G H V I
I C B N R L B L K Q X
F P B V A R I A B L E
O T S S Y S S A D B D
R G T H V S L O S S W
P E E T Y O H K M P Q
N A R N I L R D F G A

What is It

Were you able to find all the words in the word hunt activity? I hope you find
the activity a trigger to your interest in the lesson. Now let us define the words that
you found in the word hunt exercise. You start with this lesson by looking at the
three situations that are possible to happen in business. Analyze the cases below.

Case 1 Case 2 Case 3

Net Sales ₱ 1,000 Net Sales ₱ 1,000 Net Sales ₱ 1,000

Less: Cost 500 Less: Cost 1, 200 Less: Cost 1,000
Profit ₱ 500 Loss (₱ 200) Break-even ₱ 0
The first case is profit situation, because the net sales of goods is more than
the costs spent in the business. The second case is loss situation, because the net
sales of goods is less than the cost spent. And the third case is break-even situation,
because the net sales of goods is equal to the cost that was incurred in business.

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 Now, what do we mean by net sales? It is the amount collected from the sale of
goods after deductions such as discounts or refunds are made. Example, when you
sold ₱1,000 worth of goods, and one customer returned ₱100 worth of goods because
of defects and another customer availed of ₱50 discount, the net sales from this sale
is ₱850. If no discount or returns were made, the amount collected from the sale is
also considered as net sales.

Inside the box is a simple income statement format that will help you
determine whether a profit or a loss situation happen in a business cycle.

Net sales ₱ xxxxx

Less: Variable Costs xxx
Gross Profit ₱ xxxx

Less: Fixed Costs xxxx

Net Profit (Loss) ₱ xxxx

========

The format above shows how variable costs is deducted from net sales first to
arrive at gross profit (contribution margin). Then, fixed costs is deducted from the
gross profit to arrive at the net profit or loss for the period.

Variable costs refer to the amount paid for raw materials or ingredients needed
to produce a product or a cost of a product intended for resale. There are other
expenses that you might incur in operating your business like rent for your space,
salary of your worker, insurance fees, interest payments for a loan, office and store
supplies and etc. These expenses are called fixed costs.

Let us now use the case problem below to discover how the simple income statement
format can help you discover how to compute and determine profit or loss in a
business cycle.

Rice for Sale

Susan sells sacks of rice with free delivery to her customers. She buys her
supply of rice from a rice trader at ₱ 2,000.00 per sack. She sells it to her

customers at a price with 20% mark-up based on cost. Susan rents a store
space (inclusive of water and light) near the public market for ₱5,000 a month.
During a month of operation, she also incurs gasoline expenses of ₱2,000.00
and pays wages of ₱3,000 to her driver. How much is the profit or loss if during
the month Susan was able to sell 50 sacks of rice?

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 Shown in the table are the steps to guide you solve the case problem.

Steps Solution

Variable cost per sack of rice = ₱ 2,000

1. Identify and label all the
Fixed Costs of Business = ₱ 5,000 ( rent ),
information needed to
₱2,000 (gasoline),
solve the problem.
₱ 3,000 (wages)

Mark-up = cost x desired mark-up rate

2. Compute the selling price = ₱ 2,000 x 0.20
of the product. Recall Mark-up = ₱ 400
previous lesson about
mark up. In this problem,
a mark-up of 20% is Selling Price = cost + mark-up
desired based on cost. = ₱2,000 + ₱400
Selling Price = ₱2,400

3. Compute the net sales by Net Sales = Quantity sold x Selling Price
multiplying the quantity = 50 x ₱ 2,400
sold by its selling price. Net Sales = ₱120,000

4. Identify and compute the

variable cost of sales by Variable Cost = Quantity sold x Variable cost/unit
multiplying the quantity = 50 x ₱2,000
of output sold by its Variable Cost = ₱100,000
variable cost per unit.

5. Identify and compute the ₱ 5,000 ( rent )

total fixed costs by adding + ₱ 2,000 (gasoline)
all the costs necessary to ₱ 3,000 (wages)
keep the business ---------------------
running. Fixed Cost = ₱ 10,000

Net sales ₱120,000 Less:

6. Use simple income
Variable Cost 100,000
statement to compute the
Gross Profit 20,000
profit or loss in the
Less: Fixed Cost 10,000
problem.
Net Profit ₱10,000

Conclusion: A net profit of ₱10,000 is gained in this period because the

net sales made is greater than the costs incurred in the
business.

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 What do you think will happen if fewer sacks of rice are sold by Susan? Read
the same case problem again and consider the change in the quantity of sacks sold
to the customers.
Rice for Sale
Susan sells sacks of rice with free delivery to her customers. She buys her supply
of rice from a rice trader at ₱ 2,000.00 per sack. She sells it to her customers at
a price with 20% mark-up based on cost. Susan rents a store space (inclusive of
water and light) near the public market for ₱5,000 a
month. During a month of operation, she also incurs gasoline expenses of
₱2,000.00 and pays wages of ₱3,000 to her driver. How much is profit or loss if
during the month, Susan was able to sell 20 sacks of rice?

Steps Solution
Variable cost per sack of rice = ₱2,000
1. Identify and label all the Fixed Costs of Business = ₱5,000 ( rent ),
information needed to
₱2,000 (gasoline),
solve the problem.
₱3,000 (wages)
2. Compute the selling price Mark-up = cost x desired mark-up rate
of the product. Recall = ₱2,000 x 0.20
previous lesson about Mark-up = ₱400
mark up. In this problem,
a mark-up of 20% is
Selling Price = cost + mark-up
desired based on cost.
= ₱2,000 + ₱400
Selling Price = ₱2,400
3. Compute the net sales by Net Sales= Quantity sold x Selling Price
multiplying the quantity = 20 x ₱2,400
sold by its selling price. Net Sales = ₱48,000
4. Identify and compute the
variable cost of sales by Variable Cost = Quantity sold x Variable cost/unit
multiplying the quantity = 20 x ₱2,000
of output sold by its Variable Cost = ₱40,000
variable cost per unit.

5. Identify and compute the ₱ 5,000 ( rent )

total fixed costs by adding + ₱ 2,000 (gasoline)
all the costs necessary to ₱ 3,000 (wages)
keep the business ---------------------
running. Fixed Cost = ₱ 10,000
Net sales ₱48,000 Less:
6. Use simple income Variable Cost 40,000
statement to compute the
profit or loss in the Gross Profit 8,000
problem. Less: Fixed Cost 10,000
Net Loss ( ₱2,000 )

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 Conclusion: A net loss of ₱2,000 is experienced in this period because the
net sales made is lesser than the costs incurred in the business.

By comparing the results in the profit or loss statement of the case problem, it
can be concluded that it is necessary to put in a lot of hard work and dedication in
business by having a good relationship with customers to ensure
profit and avoid loss.

What’s More

You are doing great! I hope that you have learned a lot from the case problem
presented in this module. To test your understanding, do the profit or loss activity
first then the case problem. Good luck and keep learning!

Activity 2: Profit or Loss?

Direction: Read and analyze each business transaction and identify if it is a profit or
a loss situation. Write Profit or Loss on the space provided.

_______ 1. A product was bought at a regular price of ₱250.00 and was sold for
₱300.00.
_______ 2. A dozen of pencils were bought at ₱78.00. It was sold for ₱6.00 each.
_______ 3. A notebook was bought at ₱45. It was sold to the customers at ₱ 60.00.
However, to increase sales, a discount of 20% was offered.
________4. A jar of pineapple jam is bought at ₱1,200.00 per dozen. It was sold in a
store at ₱150.00 each.
________5. A vendor prepared 100 sticks of banana cue and sells it at ₱5.00 per stick.
Each stick costs ₱3.50. At the end of the day, 35 sticks were left unsold
and were brought home by the vendor.

Activity 3: Case Problem Solving

Direction: Read and analyze the case problem below and use the table on the next
page as your guide in providing answers.

Watch for Less

James buys a local brand of watch from a supplier at ₱1,000.00 each. He sells
them in his store at a regular price of ₱1,500.00. In operating his watch store, he
also incurred other expenses like rent of space at ₱5,000.00 and salary

of his worker for ₱10,000.00 during the month.

Case 1 If during the month of August, James sells 25 units of watches, what is the
profit he gained or the loss he incurred in this transaction?

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Case 2 If during the month of August, in order to boost his sales, James offers a
10 % discount for each watch and was able to sell 90 units of watches. What is the
profit he gained or loss he incurred in this transaction?

Case 1 Case 2
Step 1: Identify and label all the information needed to solve the problem.

Step 2: Compute for the selling price of the product.

Step 3: Compute for the net sales by multiplying the quantity sold by its selling price.

Step 4: Identify and compute for the variable cost of sales by multiplying the quantity
of output sold by its variable cost per unit.

Step 5: Identify and compute for the total fixed costs by adding all the costs necessary
to keep the business running.

Step 6: Use simple income statement to compute the profit or loss in the problem.

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Conclusion:

What I Have Learned

It is great to know that you put a lot of effort in answering Activity 2 and Activity
3. Can you now relate with the feelings of an entrepreneur each time the business
experiences profit or loss? Do the next activity to express what you have learned from
the lesson.

Activity 4: Writing what I have learned!

Direction: Complete the statements below.

1. Profit is ____________________________________________________________________.

It happens in business when _____________________________________________

_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________

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 _____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________

2. Loss is ____________________________________________________________________.

It happens in business when ____________________________________________

_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________

What I Can Do

Finally! You are now going to apply what you have learned in this module by
answering the next case problem. Stay positive and enhance your learning!

Activity 5: Case Problem Solving

Direction: Read and analyze the problem and use the simple income statement to
show your answers in the box below.

Alexander’s Buko Shake

Alexander rents a space at the mall for his buko shake business at ₱10,000 per
month. He also pays for water and electricity for ₱5,000 and salary of his store crew
for ₱10,000 every month. He sells his buko shake at ₱35.00 per bottle. The cost of
the materials and ingredients for 100 bottles of buko shake is estimated at
₱2,500.

Required: Compute for the profit or loss if:

Case 1: Alexander was able to sell 1,500 bottles of buko shake in a month.

17
 Case 2: Alexander was able to sell 3,000 bottles of buko shake in a month.

Case 1 Case 2

Step 1: Identify and label all the information needed to solve the problem.

Step 2: Compute for the selling price of the product.

Step 3: Compute for the net sales by multiplying the quantity sold by its selling price.

Step 4: Identify and compute for the variable cost of sales by multiplying the quantity
of output sold by its variable cost per unit.

Step 5: Identify and compute for the total fixed costs by adding all the costs necessary
to keep the business running.

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Step 6: Use simple income statement to compute for the profit or loss in the problem.

Conclusion:

19
 Assessment

Congratulations! You did well in this module. To check the

knowledge and skills you have gained in this lesson, a post test is prepared for you.

Direction: Read each question carefully and encircle the letter of your answer.

1. What is the difference between the amount invested in business and the
amount received in return?
a. cost
b. loss
c. net sales
d. profit

2. Which of the following is the result when net sales of goods is less than its
cost?
a. break-even
b. cost
c. loss
d. profit

3. What is the amount of money received from the sale of goods after all
deductions such as discounts or refunds are made?
a. cost
b. loss
c. net sales
d. profit

4. Which of the following is the result when net sales of goods is more than its
cost?
a. break-even
b. cost
c. loss
d. profit

5. What is the result when the net sales of goods is equal to the cost incurred
in the business?
a. break-even
b. cost
c. loss
d. profit

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For items 6-10, read and analyze the problem and answer the questions that follow.

T’boli Woven Bags

Marissa sells woven bags made from T’boli to promote the culture of her hometown.
She buys each bag from a supplier at ₱1,500.00 each and sells it in her shop at a
regular price of ₱2,000.00. She spends ₱5,000.00 for the rental of her shop and
₱6,000.00 for the salary of her worker every month. In order to increase sales during
the month, Marissa offered a 20% discount to her customers and was able to sell
100 pieces of woven bags.

6. How much is the total fixed cost incurred for the month?
a. ₱ 5,000
b. ₱ 7,000
c. ₱ 11,000
d. ₱ 13,500

7. How much is the total variable cost incurred during the month?
a. ₱ 15,000
b. ₱ 20,000
c. ₱ 150,000
d. ₱ 200,000

8. What is the net price of each woven bag?

a. ₱ 400
b. ₱ 600
c. ₱ 1,400
d. ₱ 1,600

9. How much is the net sales during the month?

a. ₱ 16,000
b. ₱ 20,000
c. ₱ 160,000
d. ₱ 200,000

10. What is the result of Marissa’s business for the month?

a. loss of ₱ 1,000
b. profit of ₱ 1,000
c. neither profit nor loss of ₱ 1,000
d. none of these

21
For items 11-15, read and analyze the problem and answer the questions that follow.

Mario’s Dressed Chicken Store

Mario sells dressed chicken in his village. He buys his supply of chicken from a
distributor at ₱140.00 per kilo. He charges a 25% mark-up based on cost to set up
his selling price. Mario rents a small store space for ₱2,000 a month. He also incurs
monthly water and electricity expenses for ₱2,500 and salary of his store clerk for
₱3,000. During a month of operation, he was able to sell a total of 1,000 kilos of
dressed chicken.

11. What is the selling price of the dressed chicken per kilo?
a. ₱ 35
b. ₱ 140
c. ₱ 165
d. ₱ 175

12. How much is the total fixed cost incurred for the month?
a. ₱ 7,500
b. ₱ 14,000
c. ₱ 140,000
d. ₱ 147,500

13. How much is the total variable cost incurred for the month?
a. ₱ 7,500
b. ₱ 14,000
c. ₱ 140,000
d. ₱ 147,500

14. What is the net sales during the month?

a. ₱ 7,500
b. ₱ 17,500
c. ₱ 75,000
d. ₱ 175,000

15. What is the result of Mario’s Dressed Chicken store for the month?
a. loss of ₱ 27,500
b. profit of ₱ 27,500
c. neither profit nor loss of ₱ 27,500
d. none of these

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 Additional Activities

You are now about to apply what you have learned in this lesson in real-life
scenario. By looking at the situations of the business establishments around you, do
the activity below.

Activity 6: My Tips to an Entrepreneur!

Direction: Put your feet in the shoes of the business owner and suggest specific ways
on how a business can gain profit and how it can avoid loss.

1. 1.
2. 2.
3. 3.
4. 4.
5. 5.

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References
Lopez, B.R., Lundag, L. Dagal, K.A. & Garces, I.J. (2016). Business Math
Textbook. Quezon City: Vibal Group, Inc. pp. 92-95

DISCLAIMER
This Self-learning Module (SLM) was developed by DepEd SOCCSKSARGEN
with the primary objective of preparing for and addressing the new normal.
Contents of this module were based on DepEd’s Most Essential Learning
Competencies (MELC). This is a supplementary material to be used by all
learners of Region XII in all public schools beginning SY 2020-2021. The
process of LR development was observed in the production of this module.
This is version 1.0. We highly encourage feedback, comments, and
recommendations.

For inquiries or feedback, please write or call:

Department of Education – SOCCSKSARGEN

Learning Resource Management System (LRMS)

Regional Center, Brgy. Carpenter Hill, City of Koronadal

Telefax No.: (083) 2288825/ (083) 2281893

Email Address: [email protected]

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