This paper presents the design and analysis of a Model-Eliciting Activity (MEA), which aims to support the refinement of the conceptual system associated with directly proportional distribution problems (example: linear function, percentage, proportion, variation, etc.). The situation explores a context that is close to the student, encouraging the construction of a generalizable mathematical model that can be transferred to diverse contexts. For the design, the principles of the Models and Modeling perspective (Lesh and Doerr, 2003) were considered. The target population were students enrolled in the first semesters of a university degree in Accounting. For the analysis, we considered the construction of models (performed in teams); the mathematical representations within the process observed (such as diagrams and tabular organizations); as well as the individual solutions of the students. [For the complete proceedings, see ED629884.]