CTE + Math Lesson Plan
Lesson Title Calculating Cost per DVD
CTE Area Media Student work EMA/B and EMM
CTE Competencies 10.1,7.0,6.4, 2.4B
Math Concepts Budgeting, cost and profit, and cost per unit
Lesson Objective Students learn to calculate the direct cost of making DVDs
THE "7 ELEMENTS" TEACHER NOTES (and answer key)
1. Introduce the CTE lesson. * factoring labor costs and equipment costs makes the
Your customers buy one DVD at a time. You make DVDs in batches. problem more complicated. So we are assuming that the
You would like to know how much each DVD costs to make. For now equipment and labor are already accounted for in order to
you decide to ignore labor costs and indirect costs of buying simplify the problem. However you might want to factor
equipment. You are only interested in actual direct costs. that issue at a later date.
How would labor cost factor into your cost and profit? *Supplies are bought in separate packages.
Can you buy your supplies individually?
2. Assess students’ math awareness as it relates to CTE lesson. In order to make 220 DVDs we need to buy 3 packages
You are planning to make 220 DVDs. How much cash do you need? of jewel cases, 1 package of DVDs, 2 packages of case
How do you value non-perishable, un-used inventory? insert paper, and 2 ink cartridges.
Cash needed is $
*Please refer to the chart in section 3 for more explanation
3. Work through math example embedded in the CTE lesson. Students must find the cost per unit of each item and
Materials Purchase Quality Purchase Cost then add up the individual totals to help them determine
the cost of each DVD. The cost per unit can be found by
Jewel case 100 $31.99
dividing the purchase cost of an item by number of items
Premium blank DVDs 300 $400 + $5.95(S&H) in each package.
Case insert Paper 150 $14.90
Ink cartridges for 300 pages $26.95 x 2 = $53.90 Each DVD costs about
Individual costs per DVD
4. Work through related, contextual math-in-CTE examples. Example 1: The cost will be the same as it was for 220
DVDs because you still have to order supplies for 300
Example 1: What would your cost be for 280 DVDs? DVDs.
Example 2: Is the unit price for the extra 80 DVDs from the original
problem the same as the unit price for the other 220?
5. Work through traditional math examples. Example 1:
Example 1: It costs you $1.20 to make a beaded bracelet, but you sell
them for $5.00, how much profit do you make on one bracelet?
Example 2: You are selling lemonade outside of your house. It costs
you 10 cents to make a glass and you are selling each glass for $0.50. Example 4:
If you sell 30 glasses, what is your profit?
Example 3: You buy 8 CDs for $50. What is the cost of 1 CD?
Example 4: What is the better deal? 20 DVDs for $28
50 DVDs for $65
100 DVDs for $140
6. Students demonstrate their understanding.
Have students work in partners to develop their own company that is
making and selling a product or providing a service (examples: jewelry,
lemonade, grass cutting services, car washes, etc). Have them figure
costs to make their product or conduct their service, and then come up
with a price for that product or service. Tell them that they have to sell
10 items or services and compute their profit?
7. Formal assessment. Step 1 Determine standard cost for each finished DVD
It’s the busiest time of the year and your regular store is closed for
inventory. What is the DVD cost when you buy from the store down the
street? Their DVDs have a 10% failure rate so you must make 110 to Jewel cases $
get 100. Blank DVDs $
Insert paper $
Jewel Cases 50 $18.25 Ink cartridges $
Premium blank DVDs 300 $395.00 ___________
Case insert paper 150 $15.80 Total
Ink cartridges 300 $27.50 x 2 = $55.00
Step 2 Determine actual cost for this order