PERCENTAGE, BASE AND RATE

Percentages are like fractions and decimals. They can be used to describe the
proportion of a whole and its parts. Percentage is a term from a Latin word which means “out
of one hundred”. We may therefore consider percentage as part of a whole. That whole or
total is the base. The number with the percent (%) symbol is the rate.

The percentage (P) is on the top of the triangle. The rate (R) and the base (B) are in
the bottom. The P is on top because it represents the idea that it should be divided by either
R or B, depending on what is given. The B and R are at the bottom to suggest that both can
be multiplied.
Thus,
P = R multiplied by B
R = P divided by B
B = P divided by R.

Example 1:
What is 20% of 30?
Solution:
The base is 30. The rate is 20%. The unknown is the percentage.
So, from the Techan’s Triangle, we can find the percentage by multiplying the rate by
the base.
Hence:
Percentage = Rate × base
= 20% × 30
= .20 × 30
=6

Hence, the 20% of 30 is 6

Example 2:
If 14 is 5% of a certain number, what is the number?
Solution:
The percentage is 14. The rate is 5%. The unknown is the base.
B = P divided by R
 𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒
Base =
𝑅𝑎𝑡𝑒
14
=
5%
14
=
.05
= 280

Therefore, the number is 280.

Example 3:
What percent of 120 is 30?
Solution:
The base is 120. The percentage is 30. The unknown is the rate.
R = P divided by B
Rate = Percentage divided the Base
𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒
=
𝐵𝑎𝑠𝑒
30
=
120
= .25
= 25%

Thus, the rate is 25%.

You are doing a good job, Reuel, and you’ve reached this far. Now, try to do the
independent activities that follow.

Activity 1:
Identify the base B, rate R and percentage P. One is done for you.
 Given Base Rate Percentage

1) 75% of 40 is 30. 40 75% 30

2) 20% of 80 is 16.

3) 60% of 50 is 30.

4) 27 is 45% of 60.

5) 102= 85% of 120

Activity 2:
Identify the base B, rate R and percentage P. If any of the P, B, or R is missing, represent it
as n. One is done for you.
1. 2 is what percent of 12?
P= 2, B=12, R= n
2. Sixteen is what percent of two hundred?
3. What is 63% of 100?
4. Eighty is what percent of four hundred?
5. What percent of 28 is 22?

Activity 3:
Solve the following:
1. What is 25% of 180?
2. What is 36% of 950?
3. 13 is 5% of what number?
4. How many percent of 315 is 37?
5. How many percent of 315 is 37.8?

Excellent! Good job, Reuel!

Now let us try some real-life situations where you can apply what you have learned in
identifying the base, percentage and rate in a problem.
Remember that percentage can be viewed as a part of a whole. That whole or total is the
base. The number with percent (%) symbol is the rate.

Example 4:
Seven of the 35 boys in the class wear eyeglasses. What percent of the boys wear
eyeglasses?
Solution:
To know what percent of the boys wear eyeglasses, we translate this into an
equation:
𝑃
R =
𝐵
7
=
35
 =0.2
Convert 0.2 to percent by moving the decimal point two places to the right.
=20%
Answer:
20% of 35 boys wear eyeglasses.
In this problem, P = 7, B = 35, R = 20%

Example 5:
Aling Claring has 100 sacks of rice. She sold 90% of the rice. How many sacks of
rice did she sell?
Solution:
To know the number of sacks of rice Aling Claring sold, we determine 90% of 100.
To solve this, we use the following equations:
P =BxR
=100 x 90%
(Convert 90% to its decimal form by moving the decimal point two places to
the left)
=100 x .90

=90
Answer:
Therefore, Aling Claring was able to sell 90 sacks of rice.
In this problem, P=90, B=100, R=90%

Example 6:
Two percent of tomatoes in the basket are rotten. If there are 25 rotten tomatoes,
how many tomatoes are there in the basket?
Solution:
The problem is asking for the total number of tomatoes in the basket. In this problem,
we are looking for the base.
B = Percentage/ Rate
=P/R
 25
=
2%
25
=
.02

=1250
Answer:
There are 1250 tomatoes in the basket.
In this problem, B=1250, P=25, R=2%

You are almost done with this lesson, Reuel. There is only one activity left. Keep
going!

Activity 4:
Solve each word problem:
1. In a class of 40 students, 70% are boys. How many boys are there in the class?

2. A secondhand car is being sold for P520,000.00. This is 40% of the car’s original
price. What is the original price of the car?

3. In a 75-item test, Perry was able to answer 68 items correctly. What percent is this of
the total number of items of the test?
Answer Key:
Activity 1:

Given Base Rate Percentage

1) 75% of 40 is 30. 40 75% 30

2) 20% of 80 is 16. 80 20% 16

3) 60% of 50 is 30. 50 60% 30

4) 27 is 45% of 60. 60 45% 27

5) 102= 85% of 120 120 85% 102

Activity 2:
Identify the base B, rate R and percentage P. If any of the P, B, or R is missing, represent it
as n. One is done for you.
1. 2 is what percent of 12?
P= 2, B=12, R= n
2. Sixteen is what percent of two hundred? P=16 , B=200, R=n
3. What is 63% of 100? P=n , B=100, R=63%
4. Eighty is what percent of four hundred? P=80 , B=400, R=n
5. What percent of 28 is 22? P=22 , B=28, R=n

Activity 3:
Solve the following:
1. What is 25% of 180? 45
2. What is 36% of 950? 342
3. 13 is 5% of what number? 260
4. How many percent of 315 is 37? 11.75%
5. How many percent of 315 is 37.8? 12%
Activity. 4:
Solve each word problem:
1. In a class of 40 students, 70% are boys. How many boys are there in the class?
2. A secondhand car is being sold for P520,000.00. This is 40% of the car’s original
price. What is the original price of the car?

The original price of the car is P1,300,000

3. In a 75-item test, Perry was able to answer 68 items correctly. What percent is this of
the total number of items of the test?

.
Perry answered 90.67% of the total number of items correctly.