BUSINESS MATHEMATICS

TOPIC: FRACTIONS, DECIMALS AND PERCENTS

MODULE 1
NATURE OF FRACTIONS

INTRODUCTION

This module is intended to help you continue studying Business Math at home. It is designed to
provide you with meaningful and engaging learning experiences that will help you enhance your skills in
comprehension, computation, analysis and real-life applications.

In each lesson, you will review basic concepts. Then, you will discover the relationship and
connectivity to the lesson. After the presentation of new concepts, you will do self-check exercises that will
lead you to an application task. Finally, you will be guided in managing your takeaways.

Please handle this module with utmost care and use separate sheets in answering pre-test, self-test
activities and post-test. Happy Learning!

LEARNING COMPETENCIES

This module was designed and written for your meaningful learning. It is here to help you understand
and illustrate fractions. The scope of this module permits them to be categorized and transformed. The
application of basic mathematics is required for equivalent values and its simplification.

After going through this module, you are expected to:

1. Distinguish between prime, composite and relatively prime numbers;

2. Illustrate the concept of fractions through visual models and acquire a quantitative understanding of
fractions;
3. Represents fractions as proper / improper fractions or mixed numbers;
4. Identify and generate equivalent fractions;
5. Simplify fractions and arrange them in descending and ascending orders;
6. Solve for the Least Common Multiple of 2 or more numbers;
7. Apply the concept of fractions on real-life situations, and solve problems.

PRE-TEST

Directions: Choose the letter of the best answer. Use a separate sheet of paper for your answers.

1. Which of the following numbers is a prime number?

a. 2 b. 4 c. 9 d. 15
2. What is the greatest common factor of 12, 20, and 40?
a. 3 b. 4 c. 10 d. 12
3. What is the common multiple of 5 and 6?
a. 15 b. 24 c. 30 d. 36
4. All numbers are composite except for _____.
a. 12 b. 21 c. 13 d. 22
4 8 12
5. What is the next fraction? , , , ____
7 14 21
20 16 24 16
a. b. c. d.
35 28 42 35
6. Which is the least fraction?
8 2 6 3
a. b. c . d.
9 3 7 5
5
7. Which fraction is equivalent to ?
9
25 10 15 20
a. b. c. d.
45 27 18 45

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9 27
8. What is the missing term in the equality of fraction: =
12 n
a. 12 b. 24 c. 30 d. 36
2
9. 2 is the simplest form of what fraction?
5
24 42 18 36
a. b. c. d.
8 20 5 15
37
10. Transforming an improper fraction to a mixed number will give you _______.
4
2 4 1 3
a. 3 b . 4 c . 9 d. 6
8 5 4 4

For numbers 11-15. Consider the scenario and answer the following questions.

A day during the quarantine period, a large pizza was delivered to your house as ordered by your mother for
merienda. The pizza was equally divided into 12 slices, and you were seven in the family.
11. All of you take one slice each. What fraction of the pizza each one will eat? ___________
12. What fraction of the pizza were left after all of you had eaten one slice each? __________
13. Since pizza is your favorite you ask for another slice, what fraction of the pizza have you totally
eaten? __________
14. If your youngest brother also asked for another slice, what fraction of the pizza were left after all of
you had finished eating? ____________
15. What fraction represents the whole pizza divided into 12 slices? ____________

Review Concepts

1. Prime number – a positive integer (except 1) whose factors are only 1 and itself.
Examples: 5, 13, 127

2. Composite number – a positive integer (except 1) which can be expressed as a product of two or more
positive integers, i. e., it has other factors besides 1 and itself.
Examples: 28, 39, 100

3. Relatively prime numbers – positive integers which do not have common prime factors
Examples: 6 and 35, 4 and 121

4. Greatest Common Factor (GCF) – a positive integer which is a common factor of two or more numbers
with the greatest value.
Example: Getting the GCF of 6, 12, 24
Factors of 6: 1, 2, 3, 6 Factors of 12: 1, 2, 3, 4, 6, 12 Factors of 24: 1, 2, 3, 4, 6, 8, 12, 24
GCF - 6

5. Least Common Multiple (LCM) – a positive integer which is a common multiple of two or more
numbers with the least value.
Example: Getting the LCM of 8 and 12
Multiples of 8: 8, 16, 24, 32, 40, 48…. Multiples of 12: 12, 24, 36, 48, 60, 72….
LCM - 24

Memory Test:

Given the list of numbers;

A. Find the prime factorization of each number in the list.
1. 8 and 9 4. 3, 9, and 21
2. 2, 5, and 6 5. 4, 6, and 9
3. 5, 6, and 15

B. Find the GCF of the following.

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1. 8, 16, 32 4. 12, 30, 72

2. 5, 20, 50 5. 10, 30, 105
3. 9, 27, 54

C. Find the LCM of the numbers in A.

1. 8 and 9 4. 3, 9, and 21
2. 2, 5, and 6 5. 4, 6, and 9
3. 5, 6, and 15

Use separate sheet of paper for your answers.

LEARNING ACTIVITIES

A family of 7 ordered a large pizza for merienda, sliced into 12 equal parts. Each one of them got one.
There were 5 slices left. The eldest asked for another slice, and so with the youngest. Finally, 3 slices were left.
Let us now represent the following data into fractions.

Analyzing the data:

1. Since each one of them ate one slice of pizza which is equally divided into 12 slices, the fraction
is 1 /12.
2. Since they were all seven who had eaten one slice each, the fraction is 7/12, five slices were left, the
fraction is 5/12.
3. The eldest had asked for another slice that made him eaten 2 slices, the fraction is 2/12.
4. The youngest also asked for another slice, so there were only 3 slices left, the fraction is 3/12.
5. The whole pizza when no one had eaten yet, divided into 12 equal slices, the fraction is 12/12.

The numbers 1/12, 7 /12, 5/12, 2/12, 3/12, and 12/12 are called fractions.

Each one took 1 slice – 1/12 They were 7 who ate 1 slice 5 slices were left – 5/12
each – 7/12

The eldest had eaten 2 3 slices were left after 2 The whole pizza when no one
slices – 2/12 additional slices were eaten – 3/12 had eaten yet – 12/12
When a whole quantity or set is divided into equal parts, each part is called a fraction. A
fraction is a number written in the form a / b, where a and b are whole numbers but b cannot be zero.
The number on top, a, is called numerator, and the number below, b, is called denominator

Numerator
7
12
Denominator

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In a fraction, the denominator tells the number of parts a whole is divided into, while the numerator
indicates how many of those are taken or considered. The fraction 7/12 means the unit which is the whole pizza
is divided into twelve (12) equal parts or slices and that seven (7) of the twelve (12) slices were taken or eaten.
Moreover 7/12 also means 7 divided by 12.

Example: In a class of 45 students, 23 are girls. We can name the part of the class that are girls as
23/45.

There are two categories of fraction:

1. If the numerator is less than the denominator, it is called a proper fraction. It means that the
fraction is a number less than 1 unit.
2. If the numerator is greater than or equal to the denominator, it is called an improper fraction. It
means that the fraction is a number greater than or equal to 1 unit.
An improper fraction can be transformed to a whole number or mixed number. A mixed number
is the sum of a whole number and a proper fraction. To perform the transformation, simply
divide the numerator by the denominator. If there is a nonzero remainder, write the remainder
over the denominator
Illustration:
Improper fraction Dividing the numerator by Mixed number
the denominator
17 2 2
5 5+ =5
3 3 3
3 √ 17
15
2
The m ixed number likewise, can also be transformed to an improper fraction. To perform the
transformation, simply multiply the denominator by the whole number and add the numerator.
Write the answer over the denominator.
Mixed number Multiply denominator by the Improper fraction
whole number and add the numerator

2 17
5 3x5+2
3 3
Equivalent fractions are fractions that have the same value, even though they may look different,
having different numerators and denominators.
1 2 3 4
= = =
2 4 6 8
Why are they the same? Because, when you multiply or divide both the numerator and the
denominator of a fraction by the same number, the fraction keeps its value.
1 2 21 3 31 4 4
x = x = x =
2 2 42 3 62 4 8
Fraction with the same numerator and denominator is equal to 1. Multiplying or dividing a fraction (a)
by another fraction (b) with both numerator and denominator having the same value, which is equal to 1, will
give us a fraction (c), although with different look but, of the same value as that of fraction (a). So, we are
simply multiplying or dividing fraction (a) by 1.
1 2 21 2 2
x = ÷ =
2 2 42 2 4
(a) (b) (c) (a) (b) (c)

Simplifying Fractions
A required measurement which is the result of adding, subtracting, multiplying, or dividing fractions is
not always expressed in simplest form. Measurements can be read with ease when the fraction is given in its
lowest terms.

 A fraction can be simplified if its numerator and denominator have a common factor, other than 1.

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 The largest among these common factors is called the greatest common factor (GCF).
 Divide the numerator and the denominator by the GCF to get the lowest terms.
 When the numerator and the denominator have no common factor other than 1, the fraction is already
in its lowest terms.

Illustration:
Fraction Factors GCF Dividing by GCF Lowest terms
12= ¿ ¿ 1, 2,3 , 4 ,6,12 12÷ 4 3
4
16=¿ ¿ 1 , 2 , 4 , 8,16 16 ÷ 4 4

Ordering of Fractions
Unlike whole numbers like 1, 3 and 8, which we can easily order by size, fractions are hard to measure
at a glance. If each lower number or denominator is the same, you can order them as whole numbers, for
instance 1/5, 3/5 and 8/5. Otherwise, you should alter the list of fractions to use the same denominators, without
changing the value of any fraction. There are two easy ways to do it.

1. Finding the least common denominator (LCD). First you need to identify the least common
multiple (LCM) of the denominators of the given fractions. Divide the LCM by the given
denominators and multiply by their respective numerators. You will come up with a new set of
fractions with the same denominators but, of the same value of the given set of fractions.
1 3 2
Illustration: Arrange the given fractions from least to greatest . , ,
2 4 3
Get the LCM of the denominators: 2 = 2, 4, 6, 8, 10, 12 ; 4 = 4, 8, 12, 16 ; 3 = 3, 6, 9, 12

Divide the LCM which is 12 by the given denominators and multiply by their respective numerators.
1 6 3 9 2 8
12 ÷ 2 = 6 x 1 = , 12 ÷ 4 = 3 x 3 = , 12 ÷ 3 = 4 x 2 =
2 12 4 12 3 12
1 2 3
Arranging them from least to greatest: , ,
2 3 4
2. Using Cross-Multiplication. Since this method applies in comparing only two fractions, you can
arrange them first by 2’s, and next compare with the other. Write the fractions next to each other.
Multiply the numerator of the first fraction with the denominator of the second fraction. Multiply the
numerator of the second fraction with the denominator of the first. Remember to always write the cross
product next to the fraction whose numerator you used. If one cross product is larger than the other,
then the fraction next to that cross product is also larger than the other fraction.

Illustration: Write the fractions next to each other, then multiply numerator of the first to the
denominator of the second, and numerator of the second to the denominator of the first.
4 6 3 4 9 8
131232
242343
1 3 1 2 3 2
Getting the cross products; 4 ˂ 6, 3 ˂ 4, 9 ˃ 8 and so, ˂ , ˂ , ˃
2 4 2 3 4 3
1 2 3
Arranging them from least to greatest: , ,
2 3 4
Fractions, and their counterpart decimals, are part of our daily life, that we don’t even realize when
we are using them.
 The moment we open our eyes in the morning, we look at the time, commonly measured in
fractions.
 When we eat our daily meal, be it at home, fast food or resto, they are all done with proper
measurements of ingredients.
 Hanging out with friends, to divide the bill, needs to use fractions.
 Buying for sale items, nice knowing your discounts using fractions.

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 Money in general, if you know fractions, adding your money is quick and easy, and so with
budgeting and saving.
 Evaluating your progress, be in work or studies, computing your grades needs fractions.
These are just some of them. So, understanding fractions can easen our daily life.

Fractions in Word Problems

1. A piece of wood measures 12 feet. If a carpenter needs to cut it into 5 pieces with equal sizes, how
long will each piece be in inches?

Solution: Since there are 12 inches in one foot, 12 feet is 12 x 12 = 144 inches.
144 4
=28
5 5
144 4
Thus, =28 inches is the length of each piece of wood.
5 5
2. After receiving her retirement pay, Mrs. Alvarado plans to put up a small internet café in their
barangay. Her total budget for the business is Php 600,000 and she allots Php 200,000 for
computer units. If one computer unit costs Php 35,000, what part of her total budget will be
actually spent for computer units?
Solution: We first compute the number of computer units Mrs. Alvarado can buy from
Php 200,000?
200,000 5
=5
35,000 7
This means she can buy 5 units of computer, which cost Php 175,000. Thus, the part of her budget to
be actually spent for computer units is

175,000 7
= of her budget will be spent for computer units
600,000 24
In answering word problems, final answers should always be in its simplest form or lowest terms with the
proper label answering what is being asked.

SELF- EVALUATION
A. Identify whether each fraction is a proper fraction, an improper fraction, a whole number or
a mixed number.

6 23 42 11 4
1. 2. 3. 4. 5.2
7 25 42 4 9

21 24 14 11
6. 7. 8. 9.5
5 2 17 13
B. Arrange the fractions from least to greatest, and reduce them to lowest terms.
6 5 6 12 7 9 10 3 5
10. , , 11. , , 12. , ,
8 7 12 18 9 27 15 6 9

8 7 6 3 2 8
13. , , 14. , ,
10 12 24 8 16 12
C. Name three (3) fractions equivalents to the given fractions.

2 3 4
15. 16. 17.
3 5 7
D. Read and understand the problem, show solution and proper label to your answer.

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When Daru was promoted as sales supervisor, he handled 15 out of 21 groups of the Sales
Department. Recently, the company decided to merge 4 groups under Daru into one group. What
fractional part of the sales groups is Daru now handling?

POST TEST

Fill in the blanks.

1. When a whole quantity is divided into parts, these parts are called ___________.
2. When the __________ of a fraction is greater than its ________, the fraction is said to be
improper.
3. A ________ is the sum of a whole number and a proper fraction.
4. ___________ are fractions of the same value.

Change improper fractions into mixed numbers, and mixed numbers into improper fractions.
10 29 54 113 121
5. 6. 7. 8. 9.
6 6 13 26 38

1 4 7 3 9
10. 3 11.9 12.13 13. 15 14.16
5 7 14 9 12
Express the following fractions in lowest terms.
8 56 20 6 48
15. 16. 17. 18. 19.
24 100 16 36 100
Determine whether the given fractions are equivalent.
15 21 35 14 36 6
20. , 21. , 22. ,
20 28 40 15 54 9

5 75 2 18
23. , 24. ,
8 125 7 20
For nos. 25-30, solve each problem and express your answers in lowest terms with proper label.
25. From the shipment of 80 crates of pomelo, Store A sold 42 crates while Store B sold 21 from a
shipment of 4 crates. Do they have the same portion of crates sold?
27. A publishing company has 22 English editors and 14 Mathematics editors. If the company has 880
employees, what fraction of the company are English editors?
29. 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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