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Mathematics
Quarter 2 – Module 4:
Percent of Increase/Decrease,
Commission, Sales Tax, and
Simple Interest
Mathematics - Grade 6
Alternative Delivery Mode
Quarter 2 - Module 4: Percent of Increase/Decrease, Commission, Sales Tax, and Simple
Interest
First Edition, 2020

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Published by the Department of Education

OIC-Schools Division Superintendent: Carleen S. Sedilla CESE
OIC-Assistant Schools Division Superintendent and OIC-Chief, CID: Jay F. Macasieb DEM, CESE

Development Team of the Module

Writer: Fredelyn G. Calanag

Editor: Patricia Ulynne F. Garvida

Reviewer: Michael R. Lee

Layout: Ma. Fatima D. Delfin and Michiko Remyflor V. Trangia

Management Team: Neil Vincent C. Sandoval

Education Program Supervisor, LRMS

Michael R. Lee
Education Program Supervisor, Mathematics

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 What I Need to Know
This module was carefully written to help you acquire the necessary skills needed in solving
percent problems, such as percent of increase/decrease, which includes discounts, original price, rate
of discount, sale price, and marked-up price. Likewise, finding the commission, sales tax, and simple
interest will also be discussed. The language used recognizes the diverse vocabulary level of students.
The lessons are arranged to follow the standard sequence of the course. But the order in which you
read them can be changed to correspond with the textbook you are now using.
The module has four lessons, namely:
1. Finding the Percent of Increase/Decrease (Discounts, Original Price, Rate of Discount,
Sale Price, and Marked-up Price);
2. Finding the amount of Commission, Rate of Commission, Total Sales, and Total
Income;
3. Finding the amount of Sales Tax, Rate of Sales Tax, and Selling Price; and
4. Finding the amount of Simple Interest.
After going through this module, you are expected to solve problems involving:
1. percent of increase/decrease (discount and marked-up price);
2. amount of commission;
3. amount of sales tax; and
4. amount of simple interest.

What I Know
Choose the letter of the best answer. Write the chosen letter on a separate sheet of paper.
____1. The number of recoveries from the coronavirus disease increased from 80 to 128. What is the
percent increase in the number of recoveries?
A. 48% B. 50% C. 60% D. 70%
____2. In a certain private school, the number of enrollees dropped from 1 500 to 1 200. What is
the percent decrease in the enrollment?
A. 8% B. 10% C. 18% D. 20%
____3. A ₱225 discount was given to an item on sale which costs ₱450. What was the rate of
discount?
A. 50% B. 40% C. 30% D. 20%
____4. Tasha, an online seller, wants to make a profit of 8% on all items that she sells online.
How much profit will she get from an item that costs ₱75?
A. ₱80 B. ₱60 C. ₱8 D. ₱6
____5. Solve for the total sales of a product if a sales agent earned a commission of
₱1 500.00 at 15% commission rate.
A. ₱5 000 B. ₱10 000 C. ₱15 000 D. ₱20 000
____6. Find the 20% commission made on a ₱2 500 sale.
A. ₱5 000 B. ₱500 C. ₱50 D. ₱5
____7. An aircon unit is marked ₱12 000. A tax of 6% is added. What is the actual price of the
aircon?

A. ₱12 720 B. ₱7 200 C. ₱720 D. ₱72

____8. The price of an earphone is ₱500.00. If the value added tax is 12%, what is the actual price?

A. ₱56 B. ₱60 C. ₱560 D. ₱600

____9. If Chelly borrowed ₱3 000 and then paid ₱3 450 after a year, what was the rate of interest?
A. 10% B. 15% C. 20% D. 25%
____10. A bank offers 6% interest to its depositors. If a deposit of ₱20 000.00 was made, how much
interest will be paid in 2 ½ years?
A. ₱30 000 B. ₱3 400 C. ₱3 000 D. ₱2 400

Lesson

1 Percent of Increase/Decrease
In Module 3, you were taught how to find the percentage (P), rate (R), and base (B).
In this module, you will use your acquired knowledge and skills in solving problems related
to PRB.

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 Let’s recall the PRB triangle .

Examine how we could use these triangles in finding the percent increase/decrease.

Therefore:
% increase = amount of increase ÷ original price
% decrease = amount of decrease ÷ original price
But before dividing, find the amount of increase/decrease.
Let’s try to solve the problems below.

Problem Situation 1: The price of a surgical face mask increased from ₱8.00 to ₱15.00 per piece.
What is the percent increase in the price of the face mask?
Given: ₱8.00 original price
₱15.00 new price
Find: Percent increase in the price.
Solution:
Step 1. Find the difference in the price.

The increase in price is ₱7.00

Step 2. Solve for percent increase (7 is what percent of 8?)
Method 1: using the formula Method 2: using proportion

Answer: 87.5% is the percent increase in the price of the face mask.
Problem Situation 2: An ordinary face shield was sold for ₱50.00. But because of increased supply
in the market, the price dropped to ₱35.00. What is the percent decrease in the price of the face shield?
Given: ₱50.00 original price
₱35.00 new price
Find: The decrease in price.
Percent decrease in the price.
Solution:
Step 1. Find the difference in the price.

The decrease in price is ₱15.00

Step 2. Solve for percent decrease (15 is what percent of 50?)
Method 1: using the formula Method 2: using proportion

Answer: The percent decrease in the price is 30%.

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(For your Activity—answer Exercise Set A on page ____.)

What’s In
How do you solve problems involving discounts?
Let’s use the triangle as a guide in solving discount problems.

Therefore,

How do you solve for the sale price?

Let us solve the problem below.

Problem Situation: During a sale, a book priced at ₱450.00 is being sold at 20%
discount. How much is the discount? What is the sale price?
Given: ₱450.00 original price
20% rate of discount
Find: 20% of ₱450
What is the sale price?
Solution:

Step 1. Find the discount.

Method 1: using the formula Method 2: using proportion

Step 2. Find the sale price.

Method 1: Method 2:

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Answer: Discount = ₱90 and Sale Price = ₱360

What’s New
How do you solve for the marked-up price?
Let’s use the triangle as a guide in solving problems involving marked-up price.

Let’s solve the problem below.

Problem Situation: Mr. Palma wants to make a profit of 15% on a mountain bike
he bought for ₱11 000. What is the marked-up price of the mountain bike?

Given: Rate of profit = 15%

Marked price = ₱11 000
Find: 15% of ₱11 000
What is the marked-up price?
Solution:

Step 1. Solve for the profit

Method 1. Using the formula Method 2. Using proportion

Step 2. Solve for the marked-up price

Method 1. Using the formula Method 2. Using proportion

Answer: Profit = ₱1650

Marked-up price = ₱12 650
(For your Activity—answer Exercise Set C on page ____.)

Lesson
2 Commissions
How do you solve problems involving commissions?
There are two methods, which you could use in solving commission problems.

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Method 1. Use the triangle below to derive the formula.

Method 2. Use proportion

Let’s solve this problem.

Problem Situation: A computer salesman earns 5% commission on sales. If he sells a

computer unit for ₱25 000.00, how much commission will he get?
Given: Total sales = ₱25 000
Rate of commission = 5%
Find: 5% of ₱25 000
Solution:
Method 1. Using the formula Method 2. Using proportion

Answer: The computer salesman will receive a commission of ₱1 250.

(For your Activity—answer Exercise Set D on page ____.)

Lesson
Sales Tax
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How do you solve problems involving sales tax?

To solve problems involving sales tax, we could use two methods, namely: using the
formula and using proportion.
Method 1. Use the triangle below to derive the formula.

Method 2. Use proportion.

To solve for the actual price:

Let’s solve the problem below.

Problem Situation: Clarence bought a computer table worth ₱1 400 plus 8% tax.
What is the actual price of the computer table?

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Given: Tax rate = 8%
Selling price = ₱1 400

Find: 8% of ₱1 400
What is the actual price?
Solution:
Step 1. Solve for the sales tax
Method 1. Using the formula Method 2. Using proportion

Step 2. Solve for the actual price

Method 1. Method 2.

Answer: The actual price of the computer table is ₱1 512.

(For your Activity—answer Exercise Set E on page ____.)

Lesson
Simple Interest
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How do you solve problems involving simple interest?

We can derive the formula using the triangle below.

Let’s solve the problem below.

Problem Situation: Mr. Del Mundo deposited ₱5 000 in the bank at an interest of 6%
per annum or per year. How much interest will his money earn at the end of 2 years?
Given: Principal = ₱5 000

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 Interest Rate = 6%
Time = 2 years
Find: 6% of ₱5 000
The interest of his money deposited in the bank.
Solution:

If you want to know the total amount of money in the bank, add the interest and the
deposited amount or the principal amount.
₱5 000 + ₱600 = ₱5 600
Answer: The interest of the money deposited by Mr. Del Mundo is ₱600.
(For your Activity—answer Exercise Set F on page ____.)

What’s More
Activity: Solve for the answer.
Set A Set B Set C

Set D Set E Set F

What I Have Learned

1. Percent increase is the profit or gain in any business.

2. Percent decrease is loss in any business.
3. Discount refers to the reduction in the original price.
4. Marked-up price is the price of an item after the desired profit has been added
to the original price.
5. Commission is the amount of money a person is paid by the owner or
company for selling something or providing services.
6. Sales tax is the amount added to the original price charged by the
government so it can raise funds and provide public services.
7. Interest is the amount paid for the use of money borrowed. It is also paid for
money deposited in the bank.

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 What I Can Do

Solve the following problems.

Problem 1: Jodie weighed 84 kg. After going on a diet, she weighed 77 kg. What was
the percent decrease in Jodie’s weight?
Problem 2: An employee is earning ₱18 000 a month and will receive an increase of
10%. What will be his new salary?
Problem 3: What rate of discount is given if a bag that regularly sells at ₱300 is sold
at ₱282?

Assessment
Choose the letter of the best answer. Write the chosen letter on a separate sheet of paper.
____1. The number of COVID-19 patients in a certain province decreased from 30 to 24. What is the
percent decrease in the number of COVID-19 patients in the province?
A. 30% B. 25% C. 20% D. 15%
____2. In a barangay, the number of volunteers increased from 34 to 40. What was the percent
increase in the number of volunteers?
A. 25% B. 20% C. 15% D. 10%
____3. During a sale, an item marked ₱200 was bought for ₱140. What was the rate of discount?
A. 5% B. 10% C. 20% D. 30%
____4. How much will Miss Miranda pay if she was given a 30% discount on a brand new laptop
being sold at ₱25 000?
A. ₱18 500 B. ₱17 500 C. ₱16 500 D. ₱15 500
____5. Eraline, a reseller, wants to make a profit of 5% on all items that she sells online.If the cost of
the item is ₱350.00, how much will she gain per item?
A. ₱175.00 B. ₱17.50 C. ₱10.75 D. ₱1.75
____6. Ted made ₱2 500 commission in the sale of ₱50 000 second hand car. What was his rate of
commission?
A. 50% B. 20% C. 15% D. 5%
____7. If a condominium unit is sold for ₱3 000 000.00 and the commission rate is 5%, how
much will a real estate agent get as a commission?
A. ₱150 000 B. ₱100 000 C. ₱50 000 D. ₱15 000
____8. Mrs. Prado bought a cellphone for her daughter to be used in her online classes. If the cost of
the cellphone is ₱12 000 plus a value added tax of 12%, what is the actual price of the
cellphone?
A. ₱11 440 B. ₱12 440 C. ₱13 440 D. ₱14 000
____9. At 11% interest per year, how much will a deposit of ₱2 000 earn in 3 years?
A. ₱60 B. ₱66 C. ₱600 D. ₱660
____10. Clarita has a deposit of ₱7 000.00 in her savings account. If the bank pays a simple interest
at the rate of 8%, how much interest will she receive for 18 months?
A. ₱8 400 B. ₱8 000 C. ₱1 120 D. ₱840

Additional Activities

Analyze and solve the problems.

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