Republic of the Philippines

Department of Education
Region III
Schools Division Office of Bulacan
San Rafael national Trade School

BUSINESS MATHEMATICS
WEEK 3

Solving a Problems
involving
Fractions,Decimals and
Percent

ACTIVITY SHEET
NAME:

GRADE AND SECTION:

DATE OF SUBMISSION

1
I. OBJECTIVES

A. Content Standards
The learners demonstrate an understanding of
fractions, decimals and percentages

B. Performance Standards:
The learners shall be able to solve problems involving
fractions, decimals and percent related to business

MELCs:
1. Give real life situations to illustrate fractions,
decimals and percent;

2. Solve problem involving fractions, decimals and

percent: and

3. Appreciate the use of fractions, decimals and

percent in solving real-life problems

II. CONTENT

Fractions, Decimals , percentage

2
III. PROCEDURES:
A. Preliminary Activities
1. Pre-Test
MULTIPLE CHOICE. Read the following items carefully. Write the
chosen letter on a separate sheet of paper
1
1.Marie worked in the hardware store for 8 hours while Beth worked
4
3
for 8 . How many total hours did the two worked?
4
19 15 3
a. b. c. 17 d. 14
2 2 4

For items 2-3

1 1 3
Franz bought 4 of banana, 3 kg. apples, 4 of papaya and
4 2 4
1
2 of grapes
2
2. How many kg of fruits he bought?
11 11
a. 9. b. 15 c. . d.20
40 40
3. If KG of papaya is bought for P 20.50 , how much is the total cost of banana?
a. P 166.125 b. P165.125 c. P95.325 d. 97.375
4.Denise needs 95 kilograms of potatoes. She buys 12 bags. There are three 5 kg. bags.
The rest are 10-kilogram bags. How many 10kilogram bags are there?
a.8 b. 9 c.10 d. 11

For items 5-8

1 1 1
Marlon earns P 180,000.00 a year where he spends. for foods, . for rent, . for
5 8 10
1
clothing and . for recreation .
20

5.How much does he spends for food?

a. P9,000.00 b.P18,000 c.P22,500 d.P36,000

6. How much is his total expenses?
a. P27,000 b. P85,500 c. P 40,500 d. P58,500

3
7.How much does he save?

a. P98,500.00 b. P94,500.00 c.P112,500.00 d. P120,000.00

8.How much does he spend for rent/

a. P22,500.00 b. P 9,000.00 c. P 18,000.00 d. P136,000.00

9. Nena sells different types of cloth. She cuts a bolt of clothing 100 yards into single-
1
pants cut of 1 yards each. Into how many pieces was the bolt cut?
4

a. 70 pcs b. 80 pieces c . 6o pieces d. 90 pieces

10. To answer item No. 10, use the given in item no. 9

If Ana bought the bolt at P 90 per yard, how much gross profit will she earn?

a. P 3,000.00 b. P9,000.00 c. P 6,000.00 d. P 12,000.00

1
11. If I have P 25.00 which represents . of my entire money, how much money do I
4
have in all?

a. P 50.00 b. P 200.00 c. P100.00 d. P 300.00

1
12. REign paid P 165.50 for 12 liters of a certain compound. How much was the price
2
per liter?

a. P13.24 b. P 14.00 c. P 14.50 d. P15.00

13. what is 23% of P 348.00?

a. P 34.80 b. P 48.00 c. P 80.04 d. P 3.48

3
14. What is as large as P900.00?
8

a. P 33.75 b. P337.50 C. P 300.00 d. P430.50

4
15. In a class of 40, 30% are boys. How many are boys?

a. 28 b. 30 c. 24 d. 12

2.. Reviewing Previous Lesson:

COMPLETE ME

DECIMAL PERCENT FRACTION

1.0.42
2.0.47
3 14%
4. 3
5

B. Presenting the new lesson

ACTIVITY
a. A clothes shop is having an amazing 70% off sale on all items, .
You find the shirt that you have been wanting for the past year.
It was P 2,500 before the sale.
b. One school opening, a bookstore sold plastic cover to two
3
customers. The first customer bought 3 meters , while the
4
1
second 2 . What is the total length of plastic cover did the two
4
customer buy?
c. YOur jeepney fare is ₱ 8.50, 98.39 Filipinos , 75.5 hectares of land

5
ANALYSIS:

Processing questions:
A. In situation No. 1 , what comes to your mind if you heard
there is a 70% sale on items in your favorite shop?
_______________________________________________________
_______________________________________________________
_______________________________________________________

B. Situation No. 2. Suppose you are the owner of the

bookstore, you want to determine the total length of plastic
sold to customers so as to know if you will put an order to
your dealer of plastic.
________________________________________________________
_______________________________________________________
_______________________________________________________

C. Situation No. . What comes to your mind when you see

those figures.?
____________________________________________________
____________________________________________________
_____________________________________________________

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C. ABSTRACTION

Operations on Fractions

1. Adding/Subtracting Fractions
• In adding and subtracting like fraction, simply add/subtract the
numerators over the same denominators.
𝟏 𝟐 𝟏+ 𝟐 𝟑
Ex. a. + = =
𝟒 𝟒 𝟒 𝟒

𝟓 𝟐 𝟓− 𝟐 𝟑
b. - = =
𝟒 𝟒 𝟒 𝟒

• If fractions are unlike, determine the least common denominator LCD

and proceed to the operation

Ex. a. Add the following

𝟐 𝟒
+ =
𝟒 𝟐

Solution :
𝟐 𝟒
The LCD of + is 8. Use the LCD to form equivalent fractions
𝟒 𝟐

𝟐 𝟒 𝟒 + 𝟏𝟔 𝟐𝟎 𝟒 𝟓 𝟏
+ = = ÷ = or 2
𝟒 𝟐 𝟖 𝟖 𝟒 𝟐 𝟐

Ex. b. Subtract the following

𝟐 𝟏
- =
𝟑 𝟒

𝟐 𝟏
The LCD of - is 12. Use the LCD to form equivalent fractions
𝟑 𝟒

𝟐 𝟏 𝟖−𝟑 𝟓
- = =
𝟑 𝟒 𝟏𝟐 𝟏𝟐

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2. Multiplying and Dividing Fractions

• In multiplying fractions, multiply the numerators to find the numerator of

the product. Multiply the denominator of the product Then simplify the
resulting fractions
𝟑 𝟓
Ex. x
𝟏𝟎 𝟔

Solution
𝟑 𝟓 𝟏𝟓 𝟏𝟓 𝟏
x = ÷ =
𝟏𝟎 𝟔 𝟔𝟎 𝟏𝟓 𝟒

• In multiplying mixed numbers, convert them first to improper fractions,

and then get the products of their numerators and denominators.
3 1
Ex. 12 x 8
4 4

Solution
3 1 54 33 51𝑥 33 1683 3
12 x 84= x = = 16 = 105 16
4 4 4 4𝑥4

• In dividing , get the the reciprocal ( interchange the numerator and

denominator ) of the fraction after division sign
𝟑 𝟏𝟎
Ex. Reciprocal of is
𝟏𝟎 𝟑

Perform the indicated quotient.

7 3 7 4 28 4 7 1
÷4 = 𝑥 = ÷4 = or 1
8 8 3 24 6 6

÷
8
How do you get the reciprocal of a mixed number?

First, convert the mixed number to an improper fraction and get the reciprocal
of the improper fraction.

Operations on Decimal

1. Adding decimals
• In adding decimals, write one number below the other, aligning
the decimal points and the number with the same place value
and zeros to the number with fewer decimal places. Add each
column starting from right to left and copy the location of the
decimal point
Ex. 6.200
1.301
12.010
19.511

2. Subtracting decimal
• In subtracting decimal, write the number to be subtracted
(smaller number) below the other number(larger number).
Then proceed to the same condition of adding decimals.

E x. 10.000
9.651
.349
3. Multiplying decimal
• In multiplying decimals, perform the usual multiplication and
temporarily disregard the decimal points when the product is
obtained, and add the decimal places of both fractions then
move the decimal point to the left by the sum of decimal places
of the factor.

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 4. Dividing decimal

In dividing decimals, it is like the usual division of whole

numbers. Move the decimal point divisor to the right end. Move the
decimal point of the dividend with the same number. Then proceed
with usual division, and put the decimal point in the quotient exactly
above where it occurs in the dividend

Divide like you did it in whole numbers

2.45
5 √12.25
-10
22
20
25
-25
0
PERCENTAGE
Percentage is obtained by multiplying a number by a percent. The
formula for computing the percentage is
P=BXR
Where P = is the percentage given as a part of the base or part of the
total;
B is the base given as the total ; and
R is the rate given as a percent or a decimal
Example;
a. What is 80% of 50?
P = B x R = 50 x 0.80 = 40

b. 60% of 150 is what number?

P = B x R = 150 x 0.60 = 90

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C. INDEPENDENT ACTIVITIES

ACTIVITY A. THINK ABOUT IT

Because of the Covid-19 Pandemic, President Rodrigo Duterte
declared our country to be under Enhanced Community
Quarantine. The Social Amelioration Program (SAP) is one of the
program of the government granted to the less fortunate people in
order to support them during this time of pandemic. Your mother
is one of the beneficiaries of P 6,500 . After receiving the said
amount, she went to the market to buy some necessities. She
1 1
bought 4 2 kilos of rice at P 42.50 per kilos, 1 4 kilos of meat at P
250 per kilo and 2.75 kilos of fruits at 47.25 per kilo.
QUESTION :
1. If you are your mother, how will you compute the total
amount of goods she bought in the market?

2. How will you subtract from the cash received the total
amount of rice?Meat?fruits?

ACTIVITY B. RIDDLE
“ I have a key but no doors. I have space but no rooms, I allow
you to enter but you re never able to leave. What I am?”
Directions: Solve each problem. Match your answer to a letter in the answer key.
Write your answer on the space above the number in the box below to find the
correct answer to the riddle

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1. Jasmine is baking a cake that requires two and
one-half cups of flour. Jasmine poured four
6.63 ……..…….R
and one-sixth cups of flour into a bowl. How
much flour should jasmine take out of the P706.726…… O
bowl?
1
2. Gloria bought 4.53 kilograms of apple and 3.1 7 ……………..E
8
kilograms of banana, Tony bought 5.24
kilograms of grapes and 0.7 kilograms of
lemon. How much kilogram of fruits Gloria 2
1 …………......Y
3
bought/
3. The service charge in a restaurant is 10% of 149 …………....D
the bill. If Sarah’s bill is P785.25, what is the
total amount did she paid?
4. Julia made a face masks for donation in
Malaya Foundation. Her roll of cloth is 35
meters long. For eAch face mask , she needs
0.235 meter. How many face masks could she
make from her roll of cloth?
3
5. A piece of land 7 hectares in area, is to be
8
1
developed into a farm. According to the plan,
4
of the land is to be left as a wildlife preserve.
How many hectares will be developed?

K ____ ______ B ______ A ______ ______

5 1 3 2 4

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 ACTIVITY C. FLIP WORD

Directions : Solve the following problems to arrange the flip

word of the correct answer. Show your computation.

1. In a certain barangay, the 2014

SIXTY SEVEN PERCENT
population was 3460. In 2018, the
population increased to 5780. How
many percent of population increased?
2. Leah helps her mother in the market
after her classes. If she works for a total
of 14.35 hours in the market for 5 days, Htruof- eno dna eno
what is the average number of her
working hours in a day?
3. A shop sells mango, vanilla and
strawberry icecreams, 25% of the ice
creams sold are vanilla and 27% are
TNECREP THGIE - YTROF
strawberry. What percentage are
mango?
1
4. Jemma bought a ribbon that is 3
meters long. She needs to cut from it a
4
EERHT
5
piece measuring meters. How long is
4
the remaining parts?
3
5. If Kyle bought 3 meters of cable wire
4
and divided equal meters for the
OWT
extensions of his cable TV for each of
three rooms of his house. How long was
each piece?

ENIN

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ACTIVITY D. TRUE OR FALSE
Directions : Put a check (/) which corresponds to
your answer.
On your answer sheet write the solution in every
number.

TRUE FALSE
1. 21
Yoj got on Math test. It means
25
she got 84%
2. 1
Rye says that of 40 is more
2
3
than of 35. Is Rye right
4
3. 3
is equal to 60%
5
4. Francine bought 4.53 kg of apple and
3.1 kilograms of banana. Dennis
bought 5.25 kilograms of grapes and
.8 kilograms of lemon. Did Dennis
bought more fruits than Francine?
5 0.543 is equal to 54.3 %
6. 21
84 % is equal to
25
7. 2 8
is equal to
4 16
8 1 1
multiply by 3 is 9
3
9 1 1 1
divided by is equal to 2
6 3

10 30% of fifty is 30

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D.GENERALIZATION
Complete The sentence on the exit slip, (Fisher and
Frey,2004 )
EXIT SLIP
1. Write one concept you learned today __________________
2. I didn’t understand the ______________________________
3. I enjoyed doing in ___________________________________
4. I would like to learn more about_____________________
5. Please explain more about___________________________
6. The things that surprised me most is________________

C. REFLECTION:

1. What fractions of your life is preoccupied by

things that matter to you like your studies,
family and friend?
2. How do you divide your time and resources as a
student so you can attend to your school work
and find time to enjoy with your family and
friends?

15
V. ASSESSMENT
MULTIPLE CHOICE. Read the following items carefully.
Write the letter of your answer with computations on your
answer sheet

A.
1
1. Dennis work in the hardware store for 6 hours
2
1
while John worked at 8 4 hours. How many total hours did
the two worked?
19 15 1
a. b. c.17 d. 15 4
2 2
2. A person bought a secondhand car for ₱ 87,000 and make
a 15% down payment . How much was the down payment?
a. ₱6,430.00 c. ₱13,050.00
b. ₱1,305.00 d. ₱ 643.00
3. what is 23% of P 348.00?
a. P 34.80 c. P 48.00
b. P 80.04 d. P 3.48

B.
Perform the indicated operations
7 3 5
4. + +
3 4 3

5
5. 4 - 6

5 5
6. x x 10
4 9
7. 0.26 + 1.23 -1.3

16
 8. 1.35 x 0.3 ÷ 1.21

9. 10 % of 250 is _______
7 3
10. ÷4 =
3
C.

Solve the following. Write your answer with solutions on

your answer sheet.
Consider the following food prices.

Food Item Prices ( in pesos)

Milk ( 1L) 75.60
Loaf of fresh white bread ( 500 g) 49.54
Rice ( 1 kg) 42.99
Eggs ( 12 pcs) 66.79
Local Cheese ( 1 kg) 268.55
Chicken breasts fillet ( 1 kg) 151.74
Apples ( 1 kg) 98.45
Oranges ( 1 kg) 94.75
Tomato ( 1 kg) 48.45
a. How much will you pay if you buy 1 liter (L) of
milk, 500 grams (g) of loaf of fresh white bread,
and 1 kg of local cheese?
b. If you pay ₱ 500.00 , how much change will you
receive for the items you bought in number 1?
c. How much will 3 kg of apples and 1.5 kg of
oranges cost?
d. How much is the retail price for the egg?

17
Enrichment Activities
Use the online calculators s found at the
followingstgreateweb sites to find the greatest common
factor (GCF) or the least common denominator(LCD)

htpps:www. Math is fun.com/greatest -common-factor-

tool.html
htpps:www. Math is fun.com/least -common-multiple-
tool.html

References:

o Lopez, Brian Roy C., Martin – Lundag, Leah

C., Dangal, Kenneth Adrian P. (Quezon City,
Vibal Group, 2016) Business Math
o Solano, Irene P(MakatiCity,Philippines,Diwa
Learning Systems Inc,2016) Business Math

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