GRADE 12 – BUSINESS MATHEMATICS

MODULE NO. 1
Q1 - WK 1 – WK 2 Fractions are representations of ‘even parts of a whole.’ Fraction parts are
equal-sized shares (or portion) of one whole. The whole can be one object, say a

Lesson 1: Fractions: Looking Back class, a family or a team or a collection of things: ☺☺☺☺☺☺☺☺☺. Hence, the
Time Allotment: 60 minutes collection of ten smiling faces can be the whole; the collective group is a whole. Five
Learning Outcome(s): At the end of the lesson, YOU should be able to: of them would be half of the whole group of 10. Let’s relate to money, if ₱50 made

1. Demonstrate an understanding of fractions. up the whole, then ₱10 would be one fifth of the whole (₱50).
2. Recall the types of fractions you have learned; and
3. Explain how fractions operate when the unit referred to is a group or a class More abstractly the unit (whole) is counted as 1. On the number line, the

3
A. INTRODUCTION distance from 0-1 is the unit. Fractions can be represented as: common ( ); decimal
4
(0.75); or, as a percent (75%). Fraction parts have special names that tell how many
A whole comes from parts; big starts from small. A fraction is part of a whole.
It's less than 1 whole thing, but more than 0. We use fractions all the time in real life. 1
Have you ever ordered a quarter-pound burger? Or noticed that your gas tank parts of that size are needed to make the whole. For example: thirds ( ) require 3
3
is half full? Both of these are fractions of the whole amount—a whole pound of meat,
or a whole tank of gas. 3
equal parts to make the whole, three thirds ( ) = 1.
3
In this module, you will be able to understand what is the basic concept of
fractions. Most importantly. You will learn to apply the practical knowledge of The more parts in the whole, the smaller the parts. As demonstrated below, an
fractions in word problem solving.
eighth (1/8 ) is smaller than a fifth (1 /5 ); when the circle is divided into eighths,
there are more parts than fifths, and they are smaller parts.
Lesson Pre - Assessment
Express the following as fractions of the units indicated
1. 6 as part of a dozen
2. 18 weeks as part of a decade
3. 7 days as part of a week
4. 6 hours as part of a day
5. 1 inch as part of a foot Equivalent fractions are two ways of describing the same amount by using
different sized fractional parts. A key concept is that division and fractions are linked.
An easy way to remember is that the ‘line’ (vinculum) in a fraction means to divide
by. Even the division symbol ( ÷ ) is a fraction. Also, remember that division and fraction providing us? The denominator says that we have 12 equal parts and the
multiplication are linked; division is the opposite of multiplication. numerator says that we are dealing with 6 of those 12.

For instance, 2 × 3 = 6 means 6 is two groups of three, and thus 6 ÷ 2 = 3,

which means that six can be divided into two groups of three.
It makes it easier to visualize this, as below:
3 NUMERATOR
A fraction is made up of two main parts: → Now let’s shade 6 of those 12 equal parts
4 DENOMINATOR

Denominator represents how many even parts of the whole there are, and the
What other relationships can we
numerator signifies how many of those even parts are of interest.
see now?
5
of a pizza means you have cut the pizza into eight (8 ) even pieces and We can see 2 equal parts, one is blue and the other is white, each one of those is
8
you have five (5) of them. 6 1
equivalent to 6 parts of 12 equal parts ( ) or ( )
12 2
YOUR TURN
A proper fractions are fractions that express amounts which are less than
A. B. a unit. As such, the numerator is always less than the denominator. The following are
Why B is not an proper fractions:
accurate representation
8 1 1 3 2 5 11
of ?
8 4 2 4 3 8 12

ANSWER:___________________________________________________________ An improper fractions are fractions that express amounts which are equal
to or greater than a unit. Hence, the numerator is either equal to or greater than the
NAMING FRACTIONS denomintor.

3 6 7 11 18 13
Fractions should always be displayed in their simplest form. For example, 3 5 4 6 11 13

6 1
( ) is converted to ( ). Let’s investigate how this works: What information is the These fractions can be reduced to whole numbers or to mixed numbers.
12 2
 Mixed numbers are numbers that consist of a whole number and a fraction.
The following are mixed numbers:

1
1 (read as “ one and one - third” )
3

3
5 ( read as “ five and three - fourth”)
4

YOUR TURN
Reflect on the idea that each fraction represents a ‘fraction of one whole unit’,
and then have a go at ordering these fractions (use the number line to assist your
thinking and reasoning).
As you can see, each row has been split into different fractions; the top row is
one (whole) and then the next is divided into 2 (halves), the bottom row has been
divided into 12 (twelfths). An equivalent fraction splits the row at the same place.
This helps us to reason why ‘the greater the denominator the smaller the part’.

1 2 3 4 5 6
Therefore: = = = = = . To prove this idea to yourself, shade
2 4 6 8 10 12
the fractions below to correspond.

EQUIVALENT FRACTIONS
Equivalence is a concept that can be easy to understand when a fraction wall
is used.
 2. How is finding part of a whole similar to finding part of a set? How is it
different?

2
3. The high school club members spent ₱820.00 for their party. This is of the
3
money they collected. How much money they collect? What part of the total
collection was left? How much is it?

SUMMARY
The more pieces I split the row into (denominator), the more pieces I will
need (numerator) to create an equivalent fraction. Mathematically, whatever I do to
the denominator (multiply or divide), I must also do to the numerator and vice versa.
2
Take as an example; look at it on the fraction wall and then convert to
3
twelfths. To do this abstractly, we multiply the numerator by 4. We do this because
A fraction represents a part of a whole. It consist of a numerator and a
denominator. The numerator is the number above the line; the denominator is
the number below the line. The bar line is called the vinculum which
indicates division.
Three types of common fractions are proper fractions ( numerator is
always less than the denominator); improper fractions ( the numerator is

we look at the denominator and see what we have done to the digit 3 (thirds) to make either equal to or greater than denominator); and mixed number ( numbers

it 12 (twelfths). We have multiplied the denominator by 4. So to convert the fraction that consist of a whole number and a fraction).

2X4 8
we must also multiply the numerator by 4: =
3 X 4 12
Let’s Practice your Skills:

Let’s Share Ideas: 1. Abegail sells rice to stores. She has a total of 125 cavans that she plans to

1. What do you need to know to name a fraction? How do you name a fraction? 1
distribute to three stores. If she gives of what she has to store A, can
5
she divide the remaining equally to stores B and C? How many will store
A and store B get?
 2. Bobby cuts a piece of wood into 3 pieces of the same length. After he 1. Perform addition and subtraction on fractions
2. Find the sum between dissimilar, similar and mixed number
cuts off 2 feet from one of the pieces, he is left with a piece that is 5 feet 3. Find the difference between similar, dissimilar and mixed number
long. What is the length of the piece of wood he started with? 4. Solve problems involving addition and subtraction of fractions.

3. A cake was served at the table. Danica ate 1 slice of cake, while Luigi ate
Lesson Pre - Assessment
2 slices of cake, what fraction of the cake remained? Find the sum and difference

3 1 4 2 3 1
1. 4 + 4 + 4 - -
8 8 8

2 3 7 5 3 8
2. 5 + 8 + 10 - -
9 4 15

Let’s Start:
Adding and subtracting fractions draws on the concept of equivalent fractions. The golden
rule is that you can only add and subtract fractions if they have the same denominator. For

1 1 2
example, + = . However, if two fractions do not have the same denominator, we must use
3 3 3
equivalent fractions to find a “common denominator” before they can be added together or
subtracted.

GRADE 12 – BUSINESS MATHEMATICS

MODULE NO. 1
Q1 - WK 1 – WK 2 Addition of Similar Fractions

1 2 5
 Similar fractions are fractions with the same denominator. The fractions , , and
Lesson 2: Addition and Subtraction of Fractions 8 8 8
are similar fractions. To add similar fractions, we add all the numerators and retain
Time Allotment: 60 minutes the denominator. We generally reduce fractions to lowest terms.

Learning Outcome(s): At the end of the lesson, YOU should be able to: Add the numerators (we get 8) and retain the
8
denominator (8) to arrive at which will give us 1.
8
 1 2 5 1+ 2+ 5 8  Look for the LCD. The denominators of the fractions to be added are 8 and 4. The smallest
+ + = 8 = 8 =1 number ( LCD) which van be exactly divided by 8 and 4 without a remainder is 8, which
8 8 8
becomes the denominator for both fractions.
5 ?
=
8 8
Other examples:
1 ? When we add the numerators we get 6. Then we copy
2 3 1 2+ 3+1 + =
6
+ + = 4 8 the denominator (4) to arrive at . If we divide 6 by
4 4 4 4 4
5
6 2 1  Solve for the numerators. If the LCD is also the 2denominator of a given fraction ( like )
= 4 = 1 4= 1 2 4 we get 1 . Then reduce 2/4 to lowest term which 8
4
we simply copy the numerator. W divide 8 by 4 and multiply by the numerator 1 to arrive at
 To add similar fractions with mixed numbers, we add the whole numbers 2
.
separately and then add similar fractions as above. 8
1 2 1 1+ 2+ 1 5 5
3 + +2 =3+2+( ) =
8 8
3 3 3 3
4 1 2
=5 + + =
3 4 8
1  Add the fractions.
=5 + 1
3 Addition of Mixed Number
1 1 3 1
= 6  A mixed number is a whole number and a fraction. 1 , 2 , and 15 are mixed
3 2 4 6
 Another method is to change the mixed number to improper fraction and proceed numbers. To add mixed numbers, we have two methods
as in addition of similar fractions First Method:

Addition of Dissimilar Fractions  To add mixed numbers, add the whole numbers then add the fractional parts.

 We cannot add dissimilar fractions, that is fractions whose denominators are not the 1 3 1 3 1 10
2 +5 =(2+5)+( + ) 3 = 3
5 1 2 8 2 8 4 40
same. and are dissimilar fractions, hence they cannot be added together unless 4+ 3 5 25
6 4 =7+ 6 = 6
8 8 40
we express them in terms of a common denominator.
7 2 16
 The Least Common Denominator or LCD is the least or smallest number which =7+ 1 = 1
can be exactly divided by the different denominators. 8 5 40
7 51
=7 = 10
5 1 8 40
For example, to add and the steps are:
8 4 11 11
= 10 + 1 or 11
40 40
Second Method
 Change mixed numbers into improper fractions and then add
1 3 5 43 1 5 2 13 53
A. 2 +5 = + B. 3 +6 +1 = += +=
2 8 2 8 4 8 5 4 8
Subtraction of Mixed Number
7
5  To subtract a mixed number from another mixed number, we follow the following
rules:
20+43 130+265+56
= = 1. If the mixed numbers have similar fractional parts, we subtract the whole numbers and then
8 40
subtract the fractional parts following our rule for subtraction of similar fractions.
63 7 451 11 2 1 2 1
= or 7 == or 11 8 - 3 =(8-3)+( - )
8 8 40 40 3 3 3 3
1 1
=5+ or 5
YOUR TURN 3 3
Find the sum. 2. If the mixed numbers have fractional parts which are not similar, then we change the
2 8
fractional parts into similar fractions and then proceed as in above. Ex. 12 = 12
6 2 5 3 5 9 1 1 11 8 7 3 12
1. + + 2.) 1 +8 3.) 7 + 3 + 5 4.) 7 + 3 + 18
1 10 9 4 6 10 4 12 2 5 6
1 3
- 8 =8
Subtraction of Similar Fractions 4 12
5
4
12 of the
3. If the fraction in the subtrahend is greater than the fraction in the minuend, convert one unit
 As in addition, we simply deal with the numerators and then copy the denominator. minuend into an improper fraction with the correct denominator and add this units to the existing
Hence, to subtract, we subtract the numerators and copy the denominator and reduce fraction in the minuend. Then the whole number in the minuend is reduced by one. After that, we can
the fraction to lowest terms if needed. proceed with the subtraction.
15 8 From 23, we
15−8 5 with
borrow one unit expressed as a fraction 3 1 1 9
- = - = 23 = 23 = 22
16 16 a denominator 8 1
16 of 8, that is , which when we add8to 8 to 8 8 8
5−3 8 8
9 1 9 3 6 6
8 get so 23 becomes 22 - 15 = 15 = 15
8 8 8 4 8 8
7 2 1
= = or
16 8 4 3
7
8
Subtraction of Dissimilar Fractions
SUBTRACTION OF MIXED NUMBERS AND WHOLE NUMBERS
 Again, as in addition it is necessary that dissimilar fractions be converted into similar  To subtract a mixed number from a whole number, we convert one unit of the minuend into
fractions first. Then we proceed to subtraction of similar fractions. an improper fraction with the same denominator as the fraction in the subtrahend, thus
2 1 8 3 5 reducing the whole number in theWe
minuend byLCD
find the one. for
Then we subtract
3 and 4 and that is 12.
- = - = 4
3 4 12 12 12 2 8
14 = 13  12÷3 = 4; 4×2 = 8, hence = .
We borrow one unit from 14 so it becomes 13 and we 4 3 12
4 1 3
have as the unit we borrowed.  12÷4 = 3; 3×1 = 3; hence =
4 4 12
 3 3 3 7
- 3 =3 3. James and Gabriela bought a farm measuring 78 meters on one side, 63
4 4 5 10

1 5 1
13 meters on the second side, 132 meters on the third side, and 130 meters on the
4 9 4
fourth side. The couple wants to fence the farm with barbed wires. They have 2 rolls
YOUR TURN of barbed wire of 500 meters per roll on hand. How many more meters of barbed
wire would they have to buy if they want to fence the farm four times?
Find the difference.
1
1 2 4. Janine and Jella are owners of small textile stores. Janine sold of her stock
1. 80 2. 24 3. 108 8
4 3
5
5 6 yesterday. Jella sold of hers.
-14 -17 -42 6
6 7
a. Assume a total of 400 yards for Janine and 300 yards for Jella in stock. Who
sold the more?
b. Assume that Janine and Jella own only one store, what part of their total stock
did Janine sell and what part of their total stock did Jella sell?

Let’s Practice your Skills:

Solve the following problems.

1. Bernadette cuts a piece of fabric into four pieces of the same length. After she cuts GRADE 12 – BUSINESS MATHEMATICS
MODULE NO. 1
off 3 feet from one of the pieces, she is left with a piece that is 2 feet long. What is Q1 - WK 1 – WK 2
the length of the piece of fabric she started with?
Lesson 2.3: Using
Multiplication and
the data above, what partDivision of Fractions
of the total fabric was the piece that she cut off first?
After cutting the first part, what part of the total fabric was left? Time Allotment: 120 minutes
Learning Outcome(s): At the end of the lesson, YOU should be able to:  To multiply a fraction by another fraction, we multiply their numerators to obtain the
numerator of the product; then multiply the denominators to obtain the denominator of the
1. Multiply and divide fraction by another fraction product and reduce the product to lowest terms, if necessary.
2. Multiply and divide fraction by a whole number;
3. Multiply and divide whole number by a mixed number and; 1 4 1× 4 4 1
× = = =
4. Apply knowledge of multiplication and division of fractions to business problems. 8 7 8 ×7 56 4
1 2 3 1 ×2 ×3 6 1
Lesson Pre - Assessment × × = = =
2 3 4 2× 3 ×4 24 4
Find the products.
 To simplify the process, we can cancel or factor out common factors between numerators and
2 5 1 denominators. This will reduce the fractions to lowest terms.
1. × × =¿ _______________
3 8 4
Multiplication of Fraction by a Whole Number

3 7 2  A whole number can be expressed as a fraction with denominator of 1. To multiply a

2. × × =¿ _______________ whole number by a fraction, we multiply the whole number by the numerator of the fraction
5 9 9
and multiply the denominator of the fraction by 1. If the answer is an improper fraction,
change it into a whole number or a mixed number.
2 5 3 25× 3 75
3. 12 × × =¿ ________________ 25 × = = =15
7 6 5 1× 5 5
Note: It is not necessary to write 1 as denominator of a whole number.
20 3
4. 15 × × = _____________ Multiplication of Whole Number by a Mixed Number
21 10
 To multiply a whole number by a mixed number, change the mixed number into an improper
fraction and then multiply.
Find the reciprocals of the following:
1 13
1 5 2 ×3 =2×
1. 4. 4 4
2 8 2× 13 26 2 1
¿ = =6 =6
1×4 4 4 2
 When either the whole number or the mixed number or both are large, the following method
3 2
2. 5. is deemed better. For example:
4 7 3
122 ×25
4
2 6  Multiply the whole number by the integral part of the mixed number.
3. 6. 122 x 25 = 3, 050
3 7
 Multiply the whole number by the fractional part of the mixed number.
3 122×3 366 2 1
122 × = = =91 =91
4 1×4 4 4 2
Let’s Start:  Add the products.
Multiplication of Fraction by Another Fraction
 1 1  To divide whole numbers and fractions, the whole numbers are always treated as fractions
3050+ 91 =3141 with denominator of 1. Then we proceed as in division of common fractions – inverting the
2 2
divisor and then multiply.
Multiplication of Mixed Number by Mixed Number
2 5 3 15 1
 Like in multiplication of whole numbers by mixed numbers, we also have two options when 5÷ = × = =7
we multiply a mixed number by another mixed number.
3 1 2 2 2
Another example:
 Change the mixed numbers into improper fractions then multiply.
3 1 11 3
2 ×1 = × 7 7 1 7 3 3 1 3
4 2 4 2 ÷ 3= × = ÷ 2= × =
8 8 3 24 4 4 2 8
11 3 1
¿ × =4
4 2 8 Division of Mixed Numbers
 Follow the second method by multiplying the integral parts of the mixed numbers,
and the whole number of the multiplicand by the fraction of the multiplier.  To divide mixed numbers, we always change the mixed numbers to improper fraction and
proceed as in division of common fractions.
YOUR TURN
Find the products of the following. Use Method 1 and Method 2 if mixed numbers are 1 1 33 17 Change mixed numbers
8 ÷2 = ÷ to improper fraction
involved. 4 8 4 8
3 4 5
1. 20 × × 4. 23 ×10 33 8 264
5 15 8 ¿ ÷ =
4 17 68
125 4 1 264the
We¿find ÷ 4common
66 15
2. × 1× 20 5. 77 ×88 = =3factor of 264
923 6 3 68which
and 68, ÷ 4 is174 17

11 3
3. 6 ×15
12 8 YOUR TURN
Find the quotient.
14 14 1 1 2
Division of Fraction by Another Fraction 1. ÷ 3. 7 ÷ 4. 625 ÷
18 16 2 5 5
 To divide a fraction by another fraction, invert the divisor ( change the divisor to it’s
reciprocal) and multiply: 1 3 6
2. 24 ÷ 10 5. ÷8
2 3 2 4 8 2 16 8
÷ = × =
3 4 3 3 9

Let’s Practice your Skills:

Solve the following problems.
Division of Whole Numbers and Fractions
1. Audrey needs 95 kgs. of potatoes. She buys 12 bags. There are three 5 – kgs. bags.
The rest are 10 – kg. bags. How many 10 – kg. bags are there? What part of the 95
kg. of potatoes are 5 – kg. bags? 10 – kg. bags?
 2. An only son inherited a ¾ hectare lot. He decided to build a 40 – door condominium
on the lot. The floor area of the units is uniform and the total floor area of the entire
condominium is 1/5 less than the area of the lot to provide for certain amenities. CONCEPT OF DECIMAL
Compute for the floor area of each condominium unit.  A decimal is a representation of a fraction whose denominator is a multiple of 10.
1 1 1 2 104
3. A tract of land containing 62 acres was divided into smaller lots of 1 acres =0.1 =0.02 =0.104
2 4 10 100 1000
each. Into how many smaller lots was the tract of land divided?
4. Aaron’s meat shop sells ¾ of 100 kilograms of pork each day. How many days will  The place value of each digit with respect to the decimal point is illustrated below:
it take for Aaron to sell 500 kilograms?

GRADE 12 – BUSINESS MATHEMATICS

MODULE NO. 1
Q1 - WK 1 – WK 2

Lesson 4: Relating Fractions, Decimals, and Percent Examples:

Time Allotment: 180 minutes 1
=0.1 read as “one tenths”
10
Learning Outcome(s): At the end of the lesson, YOU should be able to: 2
=0.02 read as “two hundredths”
1. Convert fractions to decimals and vice versa 100
2. Convert decimals to percent and vice versa 104
3. Change decimals to fraction and vice versa;
=0.104 read as “one hundred four thousandths”
1000
4. Convert fractions to percent and vice versa
5. Apply knowledge of conversion to business problems.  736.8952 is read as “seven hundred thirty-six and eight thousand nine hundred fifty-two
ten thousandths”

Lesson Pre - Assessment Converting Fractions to Decimal

A. Change the following fractions to decimal.  We said that the line separating the numerator and the denominator of a fraction indicates
2 14 1 13 5 division. The denominator is the divisor and the numerator is the dividend. To reduce
1. 2. 3. 4. 5.
8 50 3 23 6 1
fraction into decimals, we simply perform division. If we want to change to decimal, we
4
divide 1 by 4.
B. Change the following fractions to percent 1
3 1  Therefore , = 0.25
1. 2. 4
5 4

C. Change the following decimals to percent.

1. 0.80 2. 3.75

Let’s Start: Other example:

  To convert fractions to percent, we change the fraction into decimal ( by performing
division) and move the decimal point two places to the right, then affix the percent
symbol ( % )

EXAMPLES:

5
=5÷ 12=0.41666=41.67 % ( round off )
12
Converting Decimal to Fraction 8
=8 ÷ 11=0.72727=72.73 % ( round off)
 To change decimal to fraction, we convert a decimal to a fraction with a denominator in 11
multiples of 10 ( 10, 100, 1000, etc. ) and reduce the said fraction to lowest terms.

EXAMPLE:
75 0.75 has two decimal places. Our denominator has to have
0.75=
100 two zeros; hence 100. We divide 75 by 25 ( HCF or highest
common factor ) and we get 3, and we divide 100 by 25 and
Converting Decimal to Percent
75÷ 25 3
¿  To convert decimal toget 4; hence
percent, the answer
we move is
the decimal point two places to the right and
100÷ 25 4
affix the percent sign ( % )
3 1. 0.75 = 75% 3. 1. 25 = 125% 5. 33.38 = 3,338%
= 2. 0.0065 = .65% 4. 2 = 200% 6. 0.015 = 1.55
4
Another example:
375
0.375 ¿
1000 0.375 has three decimal places. Our denominator
should have 3 zeros; hence, 1000
375÷ 125
¿ Reducing 375 and 1000 to lowest terms by dividing
1000÷ 125
3 Converting Percent to Decimal
125 to get the answer
3 8  To convert percent to decimal, we move the decimal point two places to the left ( as in
¿
8 dividing by 100 ) and we drop the percent sign ( % ). This exactly the opposite of what we did
when we converted decimal to percent.

EXAMPLES:
CONCEPT OF PERCENT 1. 45% = .45 3. 3% = 0.03 5. 23.56% = 0.2356
 A percent which means “per hundred” is a representation of a fraction whose denominator is
100. Thus, expressing a number in percent is like comparing it with 100. 2. 100% = 1 4. 250% = 2.5 6. 150.5% = 1.505
25 88 3
Examples: 25% = 88% = 3% =
100 100 100
Converting Fraction to Percent
 3. Kyle pays tax at the rate of 25% of his income. What fraction of Kyle’s income is
Converting Percent to Fraction this? If Kyle’s salary is PHP 18000 per month, how much will he pay for his income
tax at the end of the year?
 To convert percent to fraction, we first change percent to decimal, then change the
decimal to fraction and reduce to lowest terms
4. I bought my coat in the January sales with 1/3 off the original price. What percentage
was taken off the price of the coat?
EXAMPLES:
14 7
1. 14% = 0.14 = = 5. The service charge in a bistro is 10% of the bill. If a costumer’s bill is ₱785.25, what
100 50
is the total amount to be paid?
5 1
2. .5% = 0.005 = = 6. A mocha latte sells at a regular price of ₱ 180. Because the coffee shop has an
1000 200
anniversary treat today, they sell the latte for only ₱80. Find the percent of
125 5 1 decrease in the price.
3. 125% = 1.25 = = =1
100 4 4
7. The senior citizens enjoy 20% discount and another 12% discount after the
20% discount on the medicines prescribed by their doctors. An insulin costs
Let’s and
₱1200, Share Ideas: insists that she will only pay ₱816. Is the elderly
an elderly
correct? Show your solution to justify your answer.
1. How are fractions and decimals the same? How are they different?
2. When the denominators of two fractions are the same, how do you 8. You want to open a business near your school. You know that 7 out of 20
determine which fraction is greater? students buy Slurpee every day. If your school has 700 students, how many
3. When the numerators of two fractions are the same, how do you determine Slurpees can you expect to sell every day? Every week for a 5 – day week?
which fraction is smaller?
9. If the VAT rate in your company is 12%, how much would a costumer pay for
a TV costing ₱12,500 exclusive of VAT if VAT will be collected by the
seller?
Let’s Practice your Skills:
Solve the following problems. 10. A senior high school has 5000 students enrolled for academic year 2020 –
2021. Of these, 1200 are taking STEM courses, 1500 are ABM, 700 are
1 HUMMS and the remaining are GAS.
1. Alice needs 8 teaspoons of butter to bake a cake. She has a stick of butter ( that is
4 a. What percent of the enrollees take HUMM courses?
4.5 tablespoons) left from her previous recipe. If a stick of butter cost ₱33.00, how b. What percent has chosen a course other than HUMMS or ABM
much does she need to buy the remaining butter?
courses?
c. What percent are enrolled in GAS courses?
2. In a survey, one in five people said they preferred a particular brand of cola. What is
11. An automatic washing machine was sold at ₱45,000.00. Lia and Martin
this figure as a percentage?
purchased it with down payment of 20% of the selling price and the remaining
 balance will be paid by 10 monthly payments. How much was their down 20. House prices increased 13% between 2018 – 2020. How much would a house
payment? How much will be their monthly payment? be worth in 2020, if it cost £134,500 in 2018?

12. An inheritance money of ₱54,000 is split between Abi, Babs and Caz in the 1. Convert the following fractions into decimals.
ratio 1:3:2. Abi gives 80% of her money to charity. Babs gives 0.25 of her a 2 d 7 g 1
5 8 16
2
money to the same charity. Caz also gives of her money to the charity. 3 e 7 h 1
9 b
4 20 3
a. How much money in total do the girls donate to charity?
9 f 1 i 2
b. Express the amount of money they give to charity as a percentage of the c
10 2 3
inherited amount to 1 decimal places.

13. Jessie makes $100 each day as a trained day care worker. At the end of the 2.Convert the following decimals into percentages
year, Jessie is offered a 7% raise in salary. How much will she make each day
0.68 = 0.7 = 0.125 =
after the raise?
0.16 = 0.9 = 0.175 =
14. The original selling price of a cook top was $550.00. This price was increased
0.06 = 0.41 = 0.003 =
by 20%. The increased price was then discounted by 10%. What was the
final selling price? Explain how you obtained your answer.

15. Giulia and Maria Eduarda made cupcakes for the class picnic. They made 2
3/4 dozen chocolate cupcakes and 1 1/2 dozen vanilla cupcakes. How many
cupcakes were chocolate? How many cupcakes were vanilla? 3. Convert the following percentages into decimals
a 80% d 18% g 0.3%
16. There are 24 hours in a day and scientists tell us that we should sleep for 2/6
of the day. How much time should we spend sleeping? b 43% e 94% h 6%
c 1% f 35.6% i 100%
17. A 4-H club in Idaho has taught a recycling program in 62% of Idaho's state
parks. In what fraction of the parks has the club taught a recycling program?
2 4. Convert these percentages to fractions
18. Catherine jogged hour on her first day of training for the track team. What
9
a 50% d 45% g 35%
decimal represents the amount of time she spent jogging?
b 90% e 16% h 2%
19. There are 200 children in a school hall, eating lunch. Of these children, 124 c 25% f 4% i 95%
have chosen chips as part of their lunch.
a. What fraction of the children have chosen chips?
b. What percentage of the children have chosen chips? 5. Convert these decimals to fractions
c. What percentage of the children have not chosen chips?
a 0.7 d 0.45 g 0.01
b 0.8 e 0.65 h 0.05