MABALACAT CITY COLLEGE

INSTITUTE OF ARTS, SCIENCES AND TEACHER

EDUCATION
Mabalacat City, Pampanga

Module 2 – GEMATH6 – BUSINESS MATHEMATICS

FRACTIONS, DECIMALS AND PERCENTS

Compiled and Prepared by Richard L. Galag 1st Semester A.Y. 2020-2021

I. OVERVIEW

The Business Mathematics module deals to reinforces basic math skills and its relevance to
everyday applications. These skills encompass the ability to solve mathematical problems, analyze and
interpret data, and apply sound decision-making skills in helping students fulfill their future roles as
citizens, consumers, employees, employers, investors, inventors, and entrepreneurs.

II. LEARNING OBJECTIVES

This module is designed for you to:

- apply basic mathematics including addition, subtraction, multiplication, division, decimals,
fractions, and percentages to solve business application problems.

III. How to complete this module?

1. Read the given module

2. Complete the ACTIVITY and EVALUATION. Due date of your accomplished worksheets will be on October
9, 2020
3. If any questions or clarification on the lesson, leave a message in our Facebook group chat or in my Facebook
messenger https://www.facebook.com/chardcute.galag or email me at [email protected], from
Tuesday at 5 PM to 8 PM.
4. You can use the following link provided for additional video presentations that you can use as references.

https://www.youtube.com/watch?
v=dT6vnISRs4&t=23s

https://www.youtube.com/watch?
v=5drAUFDM9ec&t=11s

https://www.youtube.com/watch?v=rqv5_YsG0GQ

IV. LECTURE

Ratio

A ratio is a comparison of two numbers or measurements. The terms of the ratio are the nnumbers or
measurements being compared.

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PREREQUISITE SKILLS – Reduce the following fractions to lowest terms.

SOLUTIONS

Example
Express the folliowing in terms of ratio.
a. A store has 3-flavored ice cream: 4 parts strawberry, 6 parts mango, and 11 parts chocolate.
B. A bookstore sells the following items: pencil costs ₱16, pad papers at ₱44, and eraser at ₱12.
c. In selling personalized cakes, the cost of packaging is ₱60 and the cost of ingredients is ₱340.

SOLUTION

Example
Express the following ratio as fraction, decimal, and percent.

Rate

A ratio is a ratio in which the two terms are different in units.

Example
If a 10 oz can of mushroom costs ₱30, the rate is ₱30 for 10 oz. We can set up a ratio from a given rate.
The first term of the ratio is measured in perso; the second term in ounces. We can write this rate as
₱ 30
or ₱30:10 oz. Both of these expressions mean you pay ₱30 “for every” 10 oz of mushroom.
10 oz

Example
When the prices are expressed at a quantity of 1, they are called unit prices.
A. Simplify the following ratios.

B. For each of the following rates, set up a ratio and reduce it to lowest terms. Also, eliminate decimals
and fractions.

C. solve the following problems.

10. A couple went out of a date and spent ₱1,500 on a dinner and ₱400 at the movie theater. What is the
ratio of peso spent on dinner and the total amount spent for the date?
11. A cupcake store offers promo for two boxes of cupcakes: one of the boz of cupcakes costs ₱500 for
20 pieces and another box costs ₱600 for 25 pieces. Which is the better buy assuming both have the same
size of cupcake? Explain.
12. A small merchandise has 12 female and 20 male employees. What is the ratio of female employees to
male employees?
13. Marie decided to make a loomband. There are 4 pink strings and 29 purple strings on her loomband.
What is the ratio of the number of pink strings to the number of purple strings?
14. Oscar bought cord protectors. He gave 8 cord protectors to his cousins and kept the 2 cord protectors
for himself. What is the ratio of the cords given to his cousins and the cords he kept himself?
15. Marco participated in a marathon. He ran 3 km in 2 hours. What would be the ratio of the distance to
the time he spent in running?
16. Cheska participates in a baking contest. During the competition, Cheska made sure she put 2 cups of
sugar and 4 eggs on every cake. What would be the ratio of the cups of sugar to the number of eggs if she
baked 4 cakes?
17. Marco wants to buy ice cream. While he was passing the store, he saw a promo. Three boxes of ice
cream is worth ₱150 while four boxes of ice cream worth ₱160. Which will be a better buy considering
that they have the same size? Example.
18. The students of Mayambong Elementary School has yet to decide whether to visit Museo pambata or
Rizal park. Eigheen students voted for Museo Pambata while 25 stundets voted for Rizal park. What is
the ratio of the number of students who voted for Rizal park to the number of students who voted for
museo Pambata?
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19. A truck deliverd 18 boxes of riped mangoes and 22 boxes of indian mangoes. Wha tis the ratio of the
box of indian mangoes to the box of riped mangoes?

Proportions
Take a look at the problem below.
Suppose a dozen apple costs ₱240. How much is 3 dozen of apple?
in the problem,
Dozen of apples: cpst pf ome dozen= 3 dozens of apples: cost of 3 dozens

PREREQUISITE SKILLS
A. Determine if the following ratios are equivalent.
1. 300 miles in 6 hours and 250 miles in 5 hours.
2. 5 adults to acompany 20 childres and 3 adults to accompany 12 children.
3. 8 m in 21 minutes and 12 m in 31.5 minutes.
4. P500 for 5 pairs of socks and ₱300 for 2 pairs of socks
5. 5 glasses of iced tea for 180 grams of powdered mix and 2 glasses of iced tea for 36 grams
of powdered mix

B. find the value of x so that the following fractions are equivalent.

SOLUTION
A.
Two ratios are equivalent if they express the same relationships between two quantities.
These ratios have the same value.

1. 300 miles in 6 hours and 250 miles in 5 hours

300÷ 6 50
300 miles: 6 hours= =
6 ÷6 1
250÷ 5 50
250 miles: 5 hours= =
5÷ 5 1
The ratios simplify to the same value which is 50. Hence, they are equivalent.

2. 5 adults to accompany 20 children and 3 adults to accompany 12 children.

5 adults : 20 children =
The ratios simplify to the same value which is 50. Hence, they are equivalent.

2. 5 adults to accompany 20 children and 3 adults to accompany 12 children.

5÷ 5 1
5 adults : 20 children = =
20÷ 5 4
3÷3 1
3 adults : 12 children = =
12÷ 3 4
1
Both ratios simplify to . Therefore, they are equivalent.
4

3. 8 m in 21 minutes and 12 m in 31.5 minutes.

8
8m: 21min =
21
12 12
24 ÷ 3 8
12m: 31.5min= 1 = 63 = =
31 63 ÷3 21
2 2
8
Both ratios result in , which mean the ratios are equivalent.
21

4. ₱500 for 5 pairs of socks and ₱300 for 2 pairs of socks

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 500÷ 5 100
₱500 : 5 pairs = =
5÷ 5 1
300÷ 2 150
₱300: 2 pairs = =
2÷ 2 1
Since the two ratios simplify to different values, therefore, they are not equivalent.

5. 5 glasses of iced tea for 180 grams of powdered mix and 2 glasses of iced tea for 36 grams
of powdered mix.
5÷ 5 1
5 glasses: 180g = =
180÷ 5 36
2÷ 2 1
2 glasses : 36g = =
36 ÷2 18
When simplified the ratios give 2 different values, hence, they are not equivalent.

The fractions are equivalent if they have equal values. By multiplying or dividing both the
numerator and denominator by the same amount, an equivalent fraction can be obtained.

B.

Example
In the proportion 15:35 = x:70, what is the x?
Solution
Example
A newly-hired secretary can type 100 words in 120 seconds. At that rate, how many
words can she type in 450 seconds?
Solution

Example
Maritess wants to save money for her son’s birthday. In two weeks, she was able to
save ₱2,000. At this rate of saving money, how many weeks will it take her to save ₱15,000?
Solution

A. Solve each of the following problems.

1. which of the following ratios are proportions?

40 5
a. 1:2 and 3:6 c. and
39.2 5.3
5 1
2 5
b. 4:10 and 16:39 d. 9 and 9
5 10
2. A van traveled 578 miles in 8.5 hours, while a car traveled 272 miles in 4 hours. Can we
conclude that both vehicles traveled at the same speed? Why?
3. Carla earns ₱3,000 for teaching 5 hours, while Danica earns ₱2,700 for teaching 4.5 hours.
Is Carla’s pay per hour the same as Danica’s? Why?
4. Mark took a total of 18 quizzes over the course of 6 weeks. Using the same timing of
quizzes, how many weeks of school will he attend to have a total of 27 quizzes?
5. Myrna wrote an 8-pages research paper for 4 hours. At this rate, after spending 10 hours in
writing, how many pages has she writting in total?
6. Sarah bakes 20 pieces of bread after working for 4 hours. With the same rate, how many
moer pieces of bread did Sarah bake if she extended working for 6 more hours?
7. Anna makes 35 pieces of rags in 7 hours. At the same rate, how many rags will she make if
she works for 9 hours?
8. Katrina made 16 liters of peanut butter in 4 days. Working at the same rate, how many days
will she spend to make 25 litters of peanut butter?

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9. Samantha can read 10 books in 2 months. If she plans to read 30 books, how many months
will it take her to finish them all?
10. A child can run 2,000 meters in 1 hour. How many hours would it take him to run 4,800
meters?
B. Determine if each pair of ratios or rates are proportional. Expain your reasoning.
11. 98 words typed in 3 minutes; 162 typed in 5 minutes
12. 16 points scored in 4 games; 48 points scored in 8 games
13. 288 miles driven in 10 gallons of fuel; 240 miles driven in 8 gallons of fuel
14. 15 computers for 45 students; 45 computers for 135 students
15. 3 T-shirts for ₱840; T-shirts for ₱1400
C.

D. Solve each of the following problems.

21. Selected students were asked to sell bottled water in a basketball game. They were able to
sell 3 boxes in 20 minutes. If they continue selling it, how many boxes of bottled water would
they sell in 3 hours?
22. The exchange rate of US dollars to Philippine peso is 1 dollar=46.23 pesos. Suppose you
traveled to US and have 20 dollars left, how much would it be in Philippine peso?
23. The scale that is shown below is balanced when c:x = d:y. Suppose a 50-kg weight rests 29
cm from the fulcrum. How far from the fulcrum must a 30-kg wieght be placed to maintain the
scale balanced?

24. Rose’s breakfast contains wheat, rice, and oats in the ratio 2:4:1. If she makes her meal
using 110 grams of wheat, how many grams of rice will be used?
25. In a Golden Rectangle, the ratio of the length to its width is approximately 1.618. This is
commonly known as the Golden Ratio.
a. A standard monitor screen has a width and height in a ratio of 4:3, while a high-
definition monitor screen has a ratio of 16:9. Is either of these screens a Golden
Rectangle? Explain.
b. The Golden Ratio can also be used to determine the size of the layout for a
newspaper. Visualize a page with two columns, one for major news items and
the other for minor items. The ratio of the left to right column widths is the
Golden Ratio. Determine the width of the column if the printed part of a page is
960 pixels wide.

Direct, Inverse, and Partitive Proportions

Direct Proportion

In the problem, the number of laptops and total cost are directly proportional since the more
laptops you buy, the higher the cost will be. Direct proportion has two values that may vary
but the ratio between them remains the same. In this proportion, and increase of one valuable
will also increase the other variable, and a decrease in one will also decrease the other.

PREREQUISITE SKILLS
Translate the following phrases into mathematical expressions or statements:

1. There are twice as many partners P as corporations C

2. There are half as many laptops L as desktops D
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 3. The number pf P50 bills F is thrice as many as P100 peso bills H
4. Five less than twice the sum of the salaries of Chris (C) and Jay (J)
5. Two more than half the difference of the mobile phone sales (M) and power bank
sales (P)
SOLUTION

Example
It takes Andy 30 minutes to burn 200 calories in a treadmill. How long will it take for
Andy to burn 400 calories?
Solution

Example
An artisan bread maker uses 2,000 grams of flour to make 4 loaves of handcrafted
bread. How many grams of flour is needed to make
Solution

Example
In a T-shirth design factory, 5 employees can finish designing 20 T-shirth in one hour.
How long will it take 10 people to make 20 designs?
Solution
Example
Explain why the following quantities show inverse ralationships.

a. Time and Speed

b. Number of workers and days
c. Volume and Pressure
Solution

Example
It takes 4 mechanics to repair a car for 6 hours. How long will it take for 7 mechanics to
do the repair if they work at the same rate?
Solution
Example
Karen wants to donate her collection of figurines to four friends in the ratio 1:3:3:5. She
has a total of 96 figurines. If her best friend wants the most number of figurines, how many
figurines will she get?
Solution
Example
Divide 430 in the ratio 2:3:5
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Solution

Example
The event coordinator allocated the revenue of the event among the creative director,
florists, and assistants in a ratio of 5 is to 2 is to 3. If the total revenue for a project was
₱90,000, how should it be distributed among the team?
Solution
A. Write the appropriate proportion statement for the following problems by letting x be the
unknown, but do not solve for x.
1. Three pieces of black ballpen cost ₱32.00. How much do 10 pieces of black ballpen cost?
2. The ratio of the number of pens to the number of sheets of paper is 4:8. If there are 40
sheets of paper, how many number are there?
3. Anna can type 140 words in 3 minutes. How many words can she types in 10 minutes.
4. The ratio of boys to girl in badminton game is 4:3. Mariel counted that there are 12 more
boys than girls. How many boys and girls are there in the tournament?
5. Three men can finish doing the interior designing of a house in 3 weeks. How many men is
needed to finish the interior designing in a week?

B. Solve the following problems.

1. A book of pencil costs ₱30 pesos. How much do 4 boxes cost?
2. A business’s return of investment will be allocated on three businness partners: Joey, James,
And Joe in the ratio of 3:4:5, respectively. If the total income is ₱1,200,00, how much will james
receive?
3. Three kittens can consume 8 boxes of fish cereals a week. How many boxes of fish cereals
are needed to feed an additional of 5 kittens?
4. John has two-thirds share in their food business. He sold half of his share for ₱20,000. What
was his total share before selling? How much is the total capital for the food business?
5. If one US dollar is equivalent to ₱44 pesos, how much is 50 dollars if converted to Philippine
peso?
6. If dad wants to give ₱5,000 to his four children in the ratio of 1:2:3:4 for their weekend
allowance, how much will each of the four children receive?
7. If the tutorial fee is ₱600 per hour, how much should you pay for 5 hours?
8. A big class has 40 boys and 25 girls. The teacher divided them into groups of 5 people. If 5
more boys and 5 more girls will join the same class, how many groups would there be?
9. Assuming they work at the same rate, how long will it take for 2 housekeepers to clean an
entire house if it takes 4 days 8 housekeepers to clean it?
10. One chocolate bar costs ₱10. How much do 10 chocolate bars cost?

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11. Magiting High School is raising a charity fund for their school project. The amount of the
money to be raised is proportional to the number of the attendees. If an amount of ₱10,000 was
raised from 50 attendees, how much money will be raised from 1000 attendees?
12. Carla’s birthday party will cost ₱3,920 if she invites 14 guests. If the cost is directly
proportional to the number of invited guests, how much will it cost if she invited 56 guests?
13. Samantha bought 15 cones of ice cream with 3 scoops of different flavors in each cone.
How many scoops of ice cream will there be if there are 30 cones?
14. The ratio of boys to girls in Ms. Deviente’s class is 3:5. If there are 18 boys in class, how
many girls are in her class?
15. The minimun fare for the public utility jeeney (PUJ) is ₱7 for the first 4 km and additional
₱1.00 for every kilometer of a fraction of a kilometer after. How much will cindy and carmel pay
if cindy will get off after a 3 km travel while carmel get off after 8 km?
16. Mara wants to make loom designs for her and her friends. If it take her 30 minutes to make
2 loom designs, how many minutes will it take her to make 5 loom designs?
17. Johnny traveles a total of 12 kilometers in 4 hours. How many kilometers will Johnny travel
in hours?
18. Teresa and her friends started to save money for their upcoming outing. In 2 weeks, they
were able to save ₱4,000. With this rate of saving money, how many weeks will they need to be
able to save ₱16,000?/
19. In Ms. Romualdo’s class, the ratio of the number of boys to the total number of girls is 2:3.
How many boys are there in the class if there are 40 students?
20. If ₱89.96 os equivalent to $2, how much is $12 in pesos?
21. If takes Carissa 45 minutes to finish a 60-item test in Math. At this rate, how many minutes
will it take her to finish a 120-item test?
22. The quality control team of a toy company accounted that there are 5 defective toy models
for every 1,000 models. If the company make 60,000 toy models per year, how many of them
are expected to be defective?
23. Mikko can assemble 15 DVD players in 6 hours. How many DVD players can he assemble
in 40 hours?
24. Carlo spends 8 hours a day training for the upcoming math competition. How many hours
did he spend training for 1 week?
25. It took Ms. De Leon 30 minuts to construct a Mathematics test for her 2 classes. How many
minutes will it take her to make tests for her 5 other classes?
26. A worker’s wage depends on the number of hours he works. If his wages for 5 hours is
5300, how much will he get for 9 hours work, no considering overtime pay?
27. A magazine company pays its contributing writers depending on the number of words they
write. If the company pays ₱20,000 for a 1,200-word article, how much will they pay for a
1,500-word article?
28. Mr. Alcantara donated ₱50,000 as club fund for the upcoming school fair. The math club,
science club, and the art club will share the amount in the ratio 2:3:5. How much will each
group receive?

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Determine the rate, base, and percentage in the following situations:
1. Dan borrows $20,000 for 2 years. The interest paid after a year is 1,000 at 5%
Annual interest.
2. In a shipment of 250 parts, 50 of the parts were defective which is 20% of the entire shipment.
3. John earned $500 interest from savings account paying 2% interest. He placed $25,000 in the account.
4. In a department store, Kim bought a pair of shoes at $1,800. He saw that the original price was $2,000
with a 10 % discount.
5. Last week, the price of a jersey was $500. But after a week the price increased by 10% with additional
$50 to the original price.

Solution
CONCEPT
 Rate (R) is the amount of a charge with reference to some basic amount. It is usually
expressed in percent.
 Base(B) is the basic amount on which the rate operates.
 Percentage (P) is the part of the base determined by the rate.

Let B = base, R = rate, and P = percentage.

1. B = $20,000 ; R = 5% ; P = $1,000
2. B = $250 ; R = 20% ; P = $50
3. B = $25,000 ; R= 2% ; P = $500
4. B = $2,000 ; R = 60% ; P = $1,200
5. B = $500 ; R = 10% ; P = $50

Example 3.1.1
The cost of a new pair of sunglasses is $4,500. The selling price is $8,000. What is the rate of
markup based on cost?
Solution
Since S = C + M, we have
M=S–C
= 8,000 – 4,500
=$3,500.
Computing for the rate of mark up based on clost, we get
M 3,500
MC = (100) = (100) = 0.7778(100) = 77.78%.
C 4,500
Example 3.1.2
A new pair of shoes costs $5,500. The rate of markup based on the selling price is 15%. What are
the selling price and the markup?
Solution
M = 0.15S
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 S=C+M
S = 5,500 + 0.15S
0.85S = 5,500
S = $6,470.59
To compute the markup, we have
M = 0.15S = (0.15)(6,470.59) = $970.59.
Markup can also be vomputed by
M = S – C = 6,470.59 – 5,500 = $970.59.
Business owners reduce the price of their products to match competor’s price adjustments.
Howere, imposing a markdown may result to zero profit. To compute for the highest rate of
markdown, we solve for the following elements first: the cost of one unit of commodity and the
price that will cover all the costs and expences.

A markdown may be done temporarily or permanently. A temporay markdown is a reduction

in the selling price of an item to encourage consumers to increase their demand on a particular
product. On the other hand, permanent markdown is implemented by companies to remove a
“poor-sales” product from their inventory. In general, the purpose of markdown is either to
generate sales or to clear inventory.
The following formulas relate the selling price (S), or2iginal (P), and markdown rate (M):

S = Po (1 – Md)
S
Po =
1−M
S
Md = 1 -
P
Example 3.1.3
After Christmas season, Sharon is considering to reduce the price of a gift wrapper. Her original
price is $390.
a. If she wants to decrease its price to $21,what is the markdown rate?
b. Suppose Sharon wishes to calculate the wrapper price based on the markdown rate of just
20%, how much would her gift wrapper cost?
Solution
S 21
a. Md = 1 - =1- = 0.3 = 30%
P 30
b. S = Po (1 – Md) = 30(1 – 0.2) = $24
Example 3.1.4
Find the markdown rate if the DVD was originally priced at $290.00 and was sold at $240.00.

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Solution
Markdown = Original Price – Selling Price
= 290 – 240
= 250
Markdown 50
Markdown rate = = = 21%
Selling Price 240

Sometimes, especially during holidays (e.g. Christmas, Valentine’s Day, Mother’s Day, etc.) the
price of some goods like flowers, chocolates, and cakes increase fairly weeks prior to the said holiday.
When the price of a retail product increases fairly soon after another increase is called mark-on.
Example 3.1.5
Manuel owns a flower shop in Dangwa. He knows that a lot of male customers will buy roses
few days before Valentine’s Day. The cost of a bouquet of roses is $80. A week before Valentine’s Day,
the rate of markup based on the selling price of bouquet of roses, people will still buy it. So he decided to
pun on mark-on of 5% to its selling price.
a. How much is the actual selling price?
b. How much is the markup?
c. How much is the Additional mark-on?
d. How much is the new selling price after addition mark-on?
Solution
a. Since M = 0.10S and S = C + M, we have
S = 80 + 0.10S
0.9S = 80
S = $88.89
b. The markup is therefore M = 0.10S = 0.10(88.89) = $8.89.
c. The additional mark-on is given by M = 0.05S = 0.05(88.89) = $4.45.
d. The new selling price is computed by
New selling price (NS) = S + Mo = 88.89 + 4.45 = $93.34.
Some concept to consider:
1. A reduction in the regular selling price of a particular product occurs in response to market conditions.
It is called markdown.
2. The formula for the total cost is given by TC = C + E, where TC is the total cost, C is the cost, and E is
the expense.
3. A break-even, the happens when a business has zero profit for a particular product. At break-even, the
product’s total cost is equal to its price. It means that the business does not make any profit or suffer from
any loss.

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4. Since S = C + E + P and TC = C + E , then the selling price S become S = TC + P.
5. The profit or loss can be obtained by getting the difference between the selling price and total cost.
P = S – TC
Note that, when the value of P is negative, the selling price failed to cover the cost of buying the product,
thus, the business suffers from loss.
Example 3.1.6
A sari-sari store sells a case of soft drink at $360. The store’s overhead expenses are 40% of cost
and the owner wants a profit that is 25% of the cost.
a. How much is the cost of one case of soft drink?
b. At what price must the store sell the case to cover all costs and expenses?
c. What is the highest rate of discount that can be offered without acquiring an absolute loss (that is,
failure to get back the cost of the commodity).
Solution
a. Cost of one case of soft drink
S=C+E+P
= C + 0,4C + 0.25C
S = 1.65C
360 = 1.65C
360
C= = $218.18
1.65
b. Price that will cover all the costs and expenses
Total cost TC = C + E
= C + 0.4C
= 1.4C = 1.4(218.18) = $305.46
c. Maximum markdown to break-even: 360 – 305.46 = $54.54
Maximum Discount 54.54
Rate of Markdown = = = 0.1515 = 15.15%
Selling Price 360
d. Highest rate of discount:
Maximum amount of discount : 360 – 218.18 = $141.82
Maximum Discount 141.82
Rate of Discount = = = 0.3939 = 39.39%
Selling Price 360

TRADE DISCOUNT

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A trade discount is the amount by which the retail price of a product is reduced by the manufacturrer
when it is sold to the reseller or customer. Trade discount problems are percetage-related programs. The
formula used to solve for the trade discount is given by
Trade discount = (Original Price) • (Discount Rate).
List price is the fee for a service or product before discounts are deducted or sales taxes are
added.
Net price is the final charge you pay for a product or service after discounts and sales taxes are
computed.

PREREQUISITE SKILLS
Solve the following
1. What percent of 150 is 55?
2. Two hundred eithy is 32% of what amount?
3. What is 30% of 650?
4. What percent of 88 is 4?
5. Six hundred twenty is 15% of what number

SOLUTION

Example
Mary saved a total of ₱1,200 after a 15% discount was given to all her purchases.
How much was her total purchase?
SOLUTION

Example
An air conditioning unit, listed at ₱36,000 with a discount of ₱7,200, is offered to a
customer. Determine the discount rate.

SOLUTION

Example
Family Saver’s Supermarket places a ₱3,500 worth of order for assorted brands of
chocolate. The chocolate wholesaler gave a 25% discount. How much is the trade discount?

SOLUTION

Example
In a video store, a DVD that sells for ₱375 is marked 10% off. What is the trade discount? What
is the sale price of the DVD?
SOLUTION
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Solve the following problems.
1. Complete the table.

2. How much is the selling price of a double-burner gas stove listed at ₱2,650 if a discount of 15% is
given to the customer?
3. A house and lot with original price of ₱2,300,000 was sold at a discounted price of ₱2,150,000. What
was the discount rate given to the buyer?
4. A rice cooker, after a 20% discount, was sold to a customer at a price of ₱790. What is the original
price of the rice cooker?
5. During a clearance sale, a polo shirt originally at ₱1,700 is reduced to ₱800. What percent of
the original price is the discount?
6. The price of a music player originally sold at ₱3,500 is reduced to ₱2,800. What is the
discount rate?
7. Arnold wants to buy a speceal pen for his son. He checks the prices of two brands. Brand A
costs ₱70 per price, while brand B costs ₱95 per price. If he buys 10 pieces of brand A, he will
be given 5 discount for each pen. If he buys 10% pieces of brand B pen, a 7% discount per
piece will be given to him. In which brand of pen will he save more? Explain.
8. The 20% discount on a basketball shorts amount to ₱280. Compute the net price.
9. Cindy wants to buy a volleyball. Its original price is ₱965.00 and is on sale at 25 discount how
much will cindy save with the discount?
10. The Sanguniang Kabataan of a certain barangay wants to sponsor 150 school bags for their
organization’s scholars. Each school bag costs ₱375.00 if they are to buy from the factory.
They will be given 45% off the total purchase. Howerver, if they buy from the store they will be
given 50% off the price for each bag. Where will they have a cheaper purchase? Explain.
11. On a closeout sale, a sweatshirt costs ₱795.00 after a 75% discount. How much is the
sweatshirt’s original price?.
12. A beauty salon is celebrating its first anniversarry. They are offering hair rebonding servince
for only ₱699 for the first 10 customers. After the offer, the cost of the service will be back to
₱1,699. What is the estimated discount rate of the offer?

DISCOUNT SERIES
A type of discount in which several discounts are given to a customer at different times and
different conditions is called discount series. Discount series are given to costomers in order to
encourage them to purchase in volume. It is also effecetive in promoting seasonal items and to
entice new set of customers.

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PREREQUISITE SKILLS
Complete the table..
SOLUTION

Example
Suppose a discount series 20%, 10%, and 5% is given to an item, answer the following
trade discount?
ANSWER
No, because each time we apply an additional discount, our base becomes smaller.
Applying a 35% discount directly to the original price would result in a different net price.
For example, the selling price of a split-type airconditioner listed is ₱20,000. %
20,000 - 0.35(20,000) = ₱13,000
However, giving a discount series of 20%, 10%, and 5%, we compute the selling price as
follows,
20,000 – 0.20(20,000) = ₱16,000
16,000 – 0.10(16,000) =₱14,000
14,400 – 0.05(14,400) = ₱13,680
b. How can we obtain an equivalent one-time discount rate for the series of discounts of 20%,
10%, and 5%?
Solution

Example
A cellphone brand is subject to a series of discounts of 15%, 10%, and 5%. If the net price
is ₱5,000, what is the estimated list price of the cellphone?
Solution

Example
The marked price of LED TV is ₱18,500. A dealer allows two successive discounts of 20%
and 5%. For how much is the TV sold?
Solution

Example
What single discount is equivalent to two successive discounts of 30% and 15%?
Solution

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V. REFERENCES:

Lopez, Brian Roy C. Et.al., Business Mathematics, 2016, Vibal Group Inc.

https://www.uwinnipeg.ca/mathstats/docs/Arithmetic

http://www.3plearning.com/wp-
content/uploads/2015/09/G5_add_and_sub_of_decimals_worksheets_USA.

Disclaimer:
It is not the intention of the author/s nor the publisher of this module to have monetary
gain in using the textual information, imageries, and other references used in its production.
This module is only for the exclusive use of a bona fide student of Mabalacat City College.
In addition, this module or no part of it thereof may be reproduced, stored in a retrieval
system, or transmitted, in any form or by any means, electronic, mechanical, photocopying,
and/or otherwise, without the prior permission of Mabalacat City College.

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VI. EVALUATION:
MABALACAT CITY COLLEGE
INSTITUTE OF ARTS, SCIENCES AND TEACHER
EDUCATION
Mabalacat City, Pampanga

Module 1 – GEMATH6 – BUSINESS MATHEMATICS

FRACTIONS, DECIMALS AND PERCENTS

Compiled and Prepared by Richard L. Galag 1st Semester A.Y. 2020-2021

Name: _______________________________ Score:____________________

Course/Section:____________________________ Date: ____________________

Answer the following worded problems.

1. In a packaging division, there are 42 packaging machined. At any given time, 6 of the machines are
turned off for the tune-up. What fraction of the machines are operating at one time?

2. Feliz is ready to print her 83-pages thesis paper for her adviser and four panelists. She also wants to
keep a copy for herself. Is one ream of bond paper is enough? What part of the ream will be used for
printing? (One ream has 500 sheets of bond paper).

3, Mrs. Mercado gave a test in her math class of 55 students. In one of the items, 12 students got the
correct answer. What part of the class failed to answer the said item correctly?

4. Loombands are collorful rubberbonds that can be made into an accessory. Because ot its popularity,
1
jum decided to buy a set of 4,200 loombands. If of the bands are red, how many bands are not red?
8

2
5. Carlo spends of a day working on his research. If he finished doing his research in 3 days, how
3
many hours did it take Carlo to work ot it? (Assume that he had uniform working rate.)

6. Mang Rody has ₱2,000 as capital for his sari-sari store. ₱600 is spent for snack food, ₱800 for
toiletries, ₱400 for cellphone load, and the rest for instant noodles. Express each time as fraction of his
capital (in simplest form).

7. Leni and her two friends, Meriam and Grace, are raising funds to support a christmas school project.
Leni was able to collect ₱2,500 from grade 10 students, Meriam ₱3,700 from grade 11, and Grace
₱2,600 from grade 12. Do they have enough to raise ₱10,000? If not, what part of it is still needed?

8. A publising company has 22 english editor and 14 mathematics editors. If the company has 880
employees, what fraction of the company are english editors?

9. Marrion is a bigtime investor of an oil company with 22 branches in mindanao. Ten of these branches
are in davao city. What part of these branches is not found in davao city?
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10. On a certain day, there were 8 managers in a department store in which 2 managers are on leave.
What fractional part of the managers is not on leave?

11. Jimmy and Trisha raised funds amounting ₱ 5,400 for the upcoming foundation day in their school.
1
Two-thirds of the funds were collected by jimmy and the remaining of the funds were collected by
3
Trisha. How much did jimmy and trisha raised individually?

3 7
12. Mr.Garcia planted 5 acres of wheat and 2 acres of corn. How many more acres of wheat did he
7 9
plant than corn?
3
13. Gina wants to make muffins. The recipe for blueberry muffins calls for 2 cups of flour. The recipe
4
1
for corn muffins calls for 1 cups of flour. How many more cups of flour would Zgina need for
3
blueberry muffins than corn muffins?

1
14. There are 150 perfume bottles in a box. Each bottle has litters of perfume in it. How many liters
50
do all the bottles have?

3
15. Mr. Karunungan has a 500-square-meter piece of land. He wants his eldest to inherit of its area.
5
How large is the area of the land that the eldest will get?

1 1
16. Carla made 4 liters of strawberry juice. She has 20 mugs, and each mug can hold of a liter. How
2 4
many mugs will carla have to use to transfer all the juice?

17. The minimun fare for jeepney rides is ₱7.50. How much will 3 persons pay for the fare if they are to
ride no more than minimum distance?

18. Christine applied for a loan which allow her to pay in 36 equal monthly payments. Is she has to pay a
total of ₱19,062.00, then how much would she pay each month?
19. Myrna cut a string measuring 49.4 cm into 4 equal parts. What is the length of each part?

20. Thea applied for a zero-interest loan to be able to buy an appliance worth ₱18,954.00. How much
would she pay for the load in a period of 12 months if she has to pay equal amounts every month?

21. On her average reading rate, Lucy can rad a 300-page book in a 4.5 days. How many 300-page books
can she finish reading in 30 days?

22.Mikka drinks 2.5 litters of milk every day. If she bought 18 liters of milk, how much milk will be left
after 6 days?

23. Mr. Romel Marquez sells pension plans. His commision for the first six months of the year are:
₱22,789.20, ₱15,221.10, ₱23,111.15, ₱18,921.21, and ₱34,657.92. How much was his total earnings for
the six-month period?

24. A diet permits a daily intake of 0.922 litter of liquid. Ideally, 0.375 litter and 0.221 litter of liquid are
consumed for two meals. Determine the remaining amount of liquid that may be taken during the day.

25. A power sewing machine is set at eight stitches per centimeter of seam.

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 a. Determine the length of one stitch.
b. Calculate the number of stitches in a seam that is 49.78 centimeters long.

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