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Learning Outcomes
After going through this module, you are expected to:
1. Identify and define base, rate and percentage;
2. Explain the relationship between base, rate and percentage;
3. Solve for the base, rate and percentage;
4. Define ratio and explain how it is used in business;
5. Define proportion and discuss how it is used in business; and
6. Differentiate direct proportion, indirect proportion and partitive proportion.
Base (B) - that number of which a certain number of hundredths is taken. As the basis of comparison, base is the
number generally preceded by the words “of”, “as much as”, “as large as”, “as many as”, and “as great as”. Base is also
regarded as the whole.
Rate (R) – the number of hundredths taken. It is the result of comparing a number to another number. It can be
expressed in percent, decimal or fraction.
Percentage (P) – the part considered in its quantitative relation to the whole. It is the part of the whole and the number
being compared to another number. The result obtained when the rate is applied to the base is the percentage.
The basic formula to show the relationship between the base, rate and percentage is:
P = BR.
If any of the two elements are given, the remaining element can be solved for. It is important that we able to
identify which is the base, and which is the percentage. The rate is easy to identify because it is generally expressed in
percent.
Finding the Percentage
By multiplying the base by the rate
Examples:
1. 50% of 24 is what?
Given: R = 50 % Find: P Solution: P = BR
B = 24 P = (24) (50%)
1
P = (24) ( )
2
P = 12
2. 23% of ₱365.00 is what?
Given: R = 23% B = ₱365.00 Find: P
Solution: P = BR
P = (₱365.00) (23%)
P = (₱365.00) (.23)
P = ₱83.95
3. In class of 40, 30% are girls:
a. How many are girls? b. How many percent are boys?
Given: B = 40 R = 30% Find: P Given: 30% are girls Find: Percent of boys
Solution: P = BR Solution: The whole class represents 100%, therefore,
P = (40)(30%) % of boys = 100 % - % of girls
P = (40)(.3) % of boys = 100 % - 30%
P = 12 girls % of boys = 70 %
c.How many boys are in the class?
Given: Entire class = 40 = B Find: P = Number of boys
% of boys = 70 % = R Solution: P = BR P = (40)(70%)
No. of girls (from 1) = 12 P = (40)(.7) P = 28
ACTIVITY 2
Direction: Solve the following questions. Show your solution. Write your answer on a piece of paper.
1. You decided to join the partnership of August and April. August has a capital of ₱ 50 000.00 while April puts up a
capital of ₱ 75 000.00. The three of you decided that your profit and loss ratio would be 1:2:3 for August, April
and yourself, and you further agreed to make your capitalization equal to your profit sharing ratio. How much
additional capital should April and yourself make to make your capital contributions equal to your profit and loss
sharing ratio?
2. The partnership of M.A. Sikap, P.A. Ngarap and I.N.Tegridad earned a profit of ₱ 87 500.00 for the current year.
If the profit and loss sharing ratio is in accordance with their capital ratio and their respective capital balances
are M.A. Sikap, ₱ 50 000.00 ; P.A. Ngarap, ₱ 100 000.00, and I.N.Tegridad, ₱ 150 000.00, compute for the share
of each of the partners in their profit.
ACTIVITY 3
Direction: Answer the following questions. Write your answer on your paper.
1. A basketball team won 15 games and lost 13 games.
a. What is the ratio of games won to total games played?
b. What is the ratio of games won to the games lost?
c. What is the ratio of games lost to games played?
d. What is the ratio of games lost to games won?
2. Divide 1 500 in the ratio of 1: 2: 3.
3. EJ has anew recipe calling for a mixture of chocolate powder and milk at a ratio of 2 cups chocolate powder for
1
every 5 cups of milk. If EJ used 7 cups of chocolate, how many cups of milk will be used?
4
4. Michelle owns a specialty shop with three departments for jewelry, handbags and shoes. If the sales for the
three departments are ₱ 56 250.00, ₱ 11 250.00 and ₱ 33 750.00 respectively, what is the ratio of the sales
among the three departments?
5. If you want to stock 144 T-shiirts and the ratio of white, plain colored, and printed T-shirts is 1:3:2, how many of
each type should you stock?
6. Ramon saved a total of ₱ 5 625.00 last year. This represents 18% of his annual salary. How much did he earn last
year?
7. An item that originally sells for ₱ 25.00 now sells for ₱ 30.00. What is the percent of increase/(decrease)?
8. This year, grapes cost ₱ 150.00 per kilogram. Last year, a kilogram costs ₱ 125.00. What is the percent of
increase/(decrease) in price?
Reference:
Mariano, N. (2016). Business Mathematics. First Edition. Manila, Philippines: Rex Book Store. pp 65 -89.