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									                                                                                                         Developing a cost sheet 1

                                             Math-in-CTE Lesson Plan
Lesson Title: Cost sheet for purchasing shop equipment                                              Lesson Number:

Occupational Area:

CTE Concept(s): By developing a cost sheet, we will establish the capital needed to purchase salon equipment.

Math Concepts: Estimation, analyze and graph data, answer questions based on date.

Lesson Objective:    Students will demonstrate their knowledge of developing a cost sheet.

Supplies Needed:     Paper, pencil, spread sheets, sales flyers

                                                                                             TEACHER NOTES
                       THE "7 ELEMENTS"
                                                                                              (and answer key)
1. Introduce the CTE lesson.
  Today we’re going to talk about how much start up capital we will Students may volunteer experiences with different shop
  need to purchase our salon equipment.                             equipment they have observed in salons they have
  We will research how much our equipment will cost.
  We will develop a cost sheet reflecting the equipment needed on our
  shop blueprint from “Pathway to becoming a salon owner,” part IV.
                                                                                                         Developing a cost sheet 2

2. Assess students’ math awareness as it relates to the CTE lesson.
  Students should already know how to research salon sales flyers, and Look at a sales flyer, and find the cost of a manicure
  compare prices.                                                      table.
  Students should be able to calculate the cost by comparing prices and Look at another sales flyer and compare different costs.
  multiply the number of items needed.
  Ask: How do we find the total cost of an item, if we need more than Take cost x by number of items
3. Work through the math example embedded in the CTE lesson.
  In sales flyer A we find a manicure table that cost $399.              $399
  In sales flyer B we find a manicure table that cost $379.              $379
  Which sales flyer would you use to purchase your equipment?            Flyer B
  We need three manicure tables for our shop.                            3
  If these manicure tables are identical, what would our purchase price $379 x 3 = $1137
  be for three tables?
  Work the example on the board.
4. Work through related, contextual math-in-CTE examples.
  Work through another example.
  In sales flyer A we find a styling station for $1300.                  $1300
  In sales flyer B we find a styling station for $1550.                  $1550
  We have a four operator shop.                                          4
  If these styling stations are identical, what would our purchase price $1550 x 4 = $6200
                                                                                                      Developing a cost sheet 3

 5. Work through traditional math examples.
   Brittany wants to purchase new styling chairs for her stations and a $275 x 3 = $825
   tanning bed for her shop. She has a three operator shop. The styling
                                                                        $825 + $8,000 = $8,825
   chairs cost $275 each and the tanning bed cost $8,000.
   What will her new purchasing cost her?

 6. Students demonstrate their understanding.
   Students will complete a cost sheet for their salon equipment.
   This cost sheet will reflect the number of operators in their shop and
   the required equipment.
   Their cost sheet will show the price, quantity and total cost for
 7. Formal assessment.
   Completion of Part IV on “Pathway to becoming a salon owner.”

Adaptations for special needs students.                                              Teacher Notes:
 Students may go to the resource room.
 Students may use a calculator
 Students may use master ruler.
                                                                                                         Developing a cost sheet 4

Math Standards and Assessment Anchors addressed with this lesson.
 M11. A. 3. 2. 1 , M11. D. 1. 1. 1, M11. E. 1. 1. 2

 Milady’s Standard Cosmetology Textbook
 Commonwealth of PA, PA Code, Title 49, Professional & Vocational Standards, Chapter 7, State Board of Cosmetology
 Cosmetology Law, Act 86 of l933

Author(s):                                             Position:                School:
 Janet Lantz                                          Cosmetology Instructor   Greater Altoona Career & Technology Center

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