BUSINES MATHEMATICS

Self -Learning Module 5 – 2nd Semester (3rd Quarter) SY 2020-2021

Message for the learner:

This module is intended to help you learn the basics of Business Mathematics. It is hoped that this
will help you appreciate the reading contexts of the subject and will allow you to practice the lessons
presented. Likewise, this will provide a venue for you to utilize your mathematics skills, applied to
business-related subject you are currently taking in the SHS curriculum.

In the beginning of each lesson, you will find the topics to be discussed in this module. You will then
be asked to answer the pretest to assess how much do you know about the subject. There will be a
short review of your previous lessons related to the topic. Then, you will discover what the learning
episode is about. Once the concepts were presented, you will do self-check exercise that will lead to
an application task. Finally, you will be guided in managing your takeaways.

Please read this module ahead of the scheduled online classes and prepare questions on topics where
you encounter difficulties. Please feel free to send in your questions through our group chat or through
private message. All relevant questions will be discussed during online classes. Suggestions on how
we can improve our new normal classes are also welcome.

Please use the Answer sheets provided and send it back to me for checking and validation.

Enjoy learning the Basics of Business Mathematics!

Lesso Proportion
ns 5

Content Standard: The learners demonstrate an understanding of the key concepts of ratio and
proportion
Performance Standards: The learners are able to…
1. formulate and solve problems involving ratio and proportion
2. use the concept of proportion in making life decisions
Most Essential Learning competencies: The learner…
a. Identify the different kinds of proportions and write examples of real-life situations for
each.
b. Solve problems involving direct, inverse and partitive proportion ABM_BM11RP-If-4

A. Identify if the problem involves direct or indirect proportion.

Direct proportion 1. A recipe for 20 rolls, call for 5 tablespoons of butter. How many tablespoons
are needed for 30 rolls?
Indirect proportion 2. Eight men have enough food for 29 weeks. How long would the food last
for 10 men?
Indirect proportion 3. If seven men can do a certain job in 12 days, how long would it take six
men to do the same job?
Direct proportion 4. Jose types 150 words in 5 minutes. How long will it take for him to type
3,500 words?
Direct proportion 5. If a satellite travels 19,500 km in 3 hours, how far does it travel in 7
hours?

B. Multiple choice:

B 6. Which pair of ratios forms a proportion?

a. 2:5 and 4:6 b. 2:5 and 6:15 c. 5:2 and 5:20 d. 2:3 and 3:2

D 7. Five bananas cost 3.75. Which equation will help you solve how much 12 bananas will
costs?
a. 5:n = 3.75:12 b. 3.75:5 = 12:n c. 5:3.75 = n:12 d. 5:3.75 = 12:n

A 8. The ratio of two numbers is 14:3. If the smaller number 57, what is the larger number?

a. 266 b. 798 c. 323 d. 340

B 9. Thirty liters of mineral water are transferred into 3 bottles in the ratio of 1:2:3. How much
water is in each bottle?
a. 5L, 15L, 20L b. 5L, 10L, 15L c. 5L, 10L, 25L d. 5L. 20L, 15L

B 10. What is the appropriate proportion for: three pieces of black ballpen cost ₱24.00. How
much do 10 pieces of black ballpen cost?
a. 10:32 = 10:15 b. 3:24 = 10:80 c. 3:24 = 10:70 d. 3:24 = 10:40

Ratios and proportions

When taking about the speed of a car or an airplane we measure it in miles per hour. This is called
a rate and is a type of ratio. A ratio is a way to compare two quantities by using division as in miles
per hour where we compare miles and hours.

A ratio can be written in three different ways and all are read as "the ratio of x to y" - x to y; x:y; x/y.
A proportion on the other hand is an equation that says that two ratios are equivalent. For example,
if one package of cookie mix results in 20 cookies, would that be the same as to say that two
packages will result in 40 cookies. 20:1=40:2
I. PROPORTIONS

Proportion refers to the statement of the equality of two ratios.

Proportion is an equation which defines that the two given ratios are equivalent to each other. In
other words, the proportion states the equality of the two fractions or the ratios. In proportion, if
two sets of given numbers are increasing or decreasing in the same ratio, then the ratios are
said to be directly proportional to each other.

For example, the time taken by train to cover 100km per hour is equal to the time taken by it to
cover the distance of 500km for 5 hours. Such as 100km/hr = 500km/5hrs.

Ratio and proportions are said to be faces of the same coin. When two ratios are equal in
value, then they are said to be in proportion. In simple words, it compares two ratios.
Proportions are denoted by the symbol ‘::’ or ‘=’.

Is 6 : 8 = 12 : 16 a proportion? To determine if the two ratios form a proportion, simplify or

reduce both ratios to their lowest terms.

Because the two ratios have the same simplest form, then they form a proportion.

An alternative method to determine if the two ratios form a proportion is to find out if “the
 product of the means and product of the extremes are equal”.

If a : b and c : d are two equal ratios, then the proportion can be written as a : b = c : d (read as
“a is to b as c is to d ”) or a/b = c/d.

The terms a and d are called the extremes, and the terms b and c, the means. In a proportion,
“the product of the means is equal to the product of the extremes”, that is, a/b=c/d is a proportion
if and only if ad = bc.

Using the given rule of proportion, you can determine if the ratios 6 : 8 = 12 : 16 form a
proportion by multiplying 6 by 16 and by multiplying 8 by 12.

Example 1

Show that 4 = 5 is a proprotion.

16 20

Example 2

Find the missing term. 25:q = 5:2

Types of proportion (variation):

Direct Proportion

In direct variation, as one number increases, so does the other. This is also called direct proportion:
they're the same thing. An example of this is relationship between age and height. As the age in
years of a child increases, the height will also increase.

Direct proportion – two variables, say x and y, varying such that as x increases, y also increases or
as x decreases, y also decreases proportionally; that is, the ratio x/y is always the same. The same
holds true with the ratio y/x.

Inverse Proportion

In inverse variation, it's exactly the opposite: as one number increases, the other decreases. This is
also called inverse proportion or indirect proportion. An example would be the relationship between
time spent goofing off in class and your grade on the midterm. The more you goof off, the lower your
score on the test.

Indirect/Inverse – two variables, say x and y, varying such that as x increases, y decreases, or as x
decreases, y increases proportionally; that is, the product of x and y is always the same.

Partitive Proportion

When a whole is divided into equal or unequal ratios, such concept involved partitive proportion. An
example is when you form a partnership business and you plan to divide the profit based on how
much capital contribution you and your partner put into the business.

Partitive proportion – a whole is divided into more than two parts.

Direct Proportion

Direct Proportions/Variations
Two values x and y are directly proportional to each other when the ratio x : y or is a constant (i.e.
always remains the same). This would mean that x and y will either increase together or decrease
together by an amount that would not change the ratio.
The symbol used to represent the direct proportion is “∝”.

Knowing that the ratio does not change allows you to form an equation to find the value of an
unknown variable.

Example 3

Two boxes of chocolates cost ₱180.00. How much do 7 boxes of chocolates cost?

Solution:

The more the boxes, the higher the cost; that is, both quantities are increasing. We have a
direct proportion. The ratio (no.of box)/cost is always the same. That is, (no.of box)/cost =
(no.of box)/cost.

Substituting the given values, we have:

2
/180 = 7/cost → cost = (180 x 7) ÷2 = ₱630.00

Alternative Solution:

Cost of two boxes = ₱180.00 ₱180.00 ÷ 2 boxes = ₱90.00/box

7 boxes x ₱90.00 per box = ₱630.00
Example 4

A manufacturer knows that during an average production run, out of 1000 items produced by a
certain machine, 25 will be defective. If the machine produces 2030 items, how many can be
expected to be defective?
Solution:

We let x represent the number of defective items and solve the following proportion:

25 : 1000 = x : 2030
The product of the extremes = the product of the means
25(2030) = x(1000)
50 750 = x
1000

X = 50.75
Answer: For 2,030 items produced, 50.75 or 51 items are defective.
Example 5

If 1 out of 6 people buy a particular branded item, how many people can be expected to buy this
item in a community of 6000 people?

Solution:

Let p = the number of people buying the branded item. The ratio p/6000 defines the number of
people “p out of 6000” buying the branded item. This ratio is equal to 1 to 6. These two ratios are
equal; that is, they form a proportion as given below.

p:6000 = 1:6

The product of the extremes = The product of the means

P(6) = 6000(1)
p = 6000
6
p = 1000

Answer: 1000 people can be expected to buy the branded item.

Example 6

If Trina works 20 hours, she earns ₱600.00 How much does she earn if she works 30 hours?

Solution:

This is a direct proportion problem; that is, the more hours Trina works, the more she earns. Let
x represent Trina’s earnings for working 30 hours. The ratio hours/earnings is the always the
same. That is,

20 hours : 600 pesos = 30 hours : x pesos

The product of the extremes = The product of the means

X(20 hours) = 600(30 hours)
X = 18,000
20
X = 900

Alternative Solution:

₱600.00 ÷ 20 hours = ₱30.00/hour

30 hours x ₱30.00/hour = ₱900.00

Answer: Trina will earn ₱900.00 if she works for 30 hours.

Inverse Proportion

Inverse Proportions/Variations Or Indirect Proportions

Two values x and y are inversely proportional to each other when their product xy is a constant
(always remains the same). This means that when x increases y will decrease, and vice versa, by an
amount such that xy remains the same.

Knowing that the product does not change also allows you to form an equation to find the
value of an unknown variable

Example 7
It takes 4 men 6 hours to repair a road. How long will it take 8 men to do the job if they work at
 the same rate?

Solution:
The number of men is inversely proportional to the time taken to do the job. Let
t be the time taken for the 8 men to finish the job.

4×6=8×t
24 = 8t
t = 3 hours

Usually, you will be able to decide from the question whether the values are directly
proportional or inversely proportional.

Example 8

It takes 8 days for 35 laborers to harvest coffee on a plantation. How long will 20 laborers take to
harvest coffee on the same plantation.

Solution

35 laborers harvest coffee in 8 days

Duration taken by one worker = (35 × 8) days

Now calculate the duration taken by 20 workers

= (35 × 8)/20

= 14 days
Therefore, 20 laborers will take 14 days.

Alternative solution: 20
14 = n
35 laborers to 8 days -------------- 20 laborers to n
Checking
days 35 x 8 = 20n
35 x 8 = 20 x 14 280 = 280
280 = n
Partitive
Partitive proportion is dividing a whol into parts.

Example 9
Forty liters of water is transferred into 3 containers in the ratio 1:3:4. How much water is in each
container?

Solution:

The ratio 1:3:4 indicates 1 + 3 + 4 = 8 portions. 40 liters will be divided into 8 portions; that is,
40 ÷ 8 = 5 liters (L) per portion.
Container 1 (1 portion) = 1 x 5 L = 5 L in it.
Container 2 (3 portions) = 3 x 5 L = 15 L in it.
Container 3 (4 portions) = 4 x 5 L = 20 L in it.
 Example 10
Of the total students in a certain town, the ratio of elementary students to high school studetns and
college students is 5:3:21. if there is a total of 1,512 students, how many are elementary students,
Hight school students? College students?

Solution:

The ratio 5:3:1 indicates 5 + 3 + 1 = 9 portions. 1,512 students will be divided into 9 portions; that
is, 1,512 / 9 = 168
elementary students (5 portions) 5 x 168 = 840
high school studetns (3 portions) 3 x 168 = 504
college students (1 portion) 1 x 168 = 168
To check: 840 + 504 + 168 = 1,512 students
You may also try these links to learn more about direct proportion and inverse proportion.
https://www.youtube.com/watch?v=byMqLWb8XRg&t=34s
https://www.youtube.com/watch?v=hHiaCx3AQXU
https://www.youtube.com/watch?v=db6-BZ5EQLU

Activity 1 - Proportion

State in each case whether the given ratios may form a proportion. Answer Yes or No.

Yes 1. ¾, 30/40 No 2. 2/3, 10/5 No 3. 4/5, 16/25

No 4. 2/5, 5/2 Yes 5. 14/18, 28/36 Yes 6. 16/12, 12/9

Find the missing term.

4 1. ½ = n/8 30 2. 3/5 = 18/n 24 3. ¼= 6/n

28 4. 4:6 = n:42 20 5. 4: n = 12:60 5 6. n:9 = 35:63

Activity 2 – Direct Proportion, Indirect Proportion, and Partitive Proportion

Read each of the following problem. Identify whether it involves direct proportion, indirect
proportion or partitive proportion.

1. Carol spends 17 hours in a 2-wk period practicing her culinary skills. How many hours does
she practice in 5 weeks? Direct Proportion
2. A piece of cable 8.5cm long weighs 52 grams. What will a 10cm length of the same cable
weigh? Direct Proportion
3. 32 men can do a piece of work in 15 days working for 6 hours a day. In how many days will
40 men can finish if it they work for 8 hours a day? Indirect Proportion
4. A supply of food lasts for a week for 20 families. How long would the supply last if three
more families have to be supplied. Indirect Proportion
5. A deceased person stated in his testament that his 30-hectare land be divided among his
three children using 1:2:3 partition, the oldest getting the biggest share. How much did the
second child received? Partitive Proportion
6. To finish a certain job in 8 days, 6 workers are needed. If it is required to finish the same job
in 2 days advance, how many workers have to work? Indirect Proportion
7. 120 men had provisions for 200 days. After 5 days, 30 men died due to an epidemic. The
remaining food will last for. Direct Proportion
8. If 36 men can do a piece of work in 25 days, in how many days will 15 men do it? Indirect
Proportion
9. If a 30 dozens of eggs costs ₱2,700.00. Find the cost of 5 dozens of eggs. Direct Proportion
10. Four pipes can fill a tank in 70 minutes. How long will it take to fill the tank by 7 pipes.
Indirect Proportion

Fill in the blanks.

1. Proportion is an equation which defines that the two given ratios are equivalent to each other.
2. Proportion states the equality of the two fractions or the ratios.
3. In proportion, if two sets of given numbers are increasing or decreasing in the same ratio, then
the ratios are said to be directly proportional to each other.
4. When two ratios are equal in value, then they are said to be in proportion.
5. To determine if the two ratios form a proportion, simplify or reduce both ratios to their lowest
terms. Because the two ratios have the same simplest form, then they form a proportion.
6. An alternative method to determine if the two ratios form a proportion is to find out if the
product of the means and product of the extremes are equal. It is if a: b and c: d are two
equal ratios, then the proportion can be written as a: b = c: d.
7. In direct variation, as one number increases, so does the other. This is also called direct
proportion: they're the same thing.
8. In inverse variation, it's exactly the opposite: as one number increases, the other decreases.
This is also called inverse proportion or indirect proportion.
9. When a whole is divided into equal or unequal ratios, such concept involved partitive
proportion.
10. Because the product of the extremes and the product of the means are equal, then the two
ratios form a proportion. The two ratios are also equivalent fractions.

Identify the following:

1. It is a way to compare two quantities by using division. Ratio
2. It is an equation that says that two ratios are equivalent. Proportion
3. If an increase in one quantity causes increase in other quantity or decrease in one quantity
causes decrease in other quantity, it is called direct proportion.
4. If increase in one quantity causes decrease in other quantity or decrease in one quantity,
then we say it is inverse proportional.
5. It involves identifying parts of a whole based on a given ratio. Partitive Proportion
Solve the following problems. Show your solution in good form.

6. You and your best friend have decided to share resources at a ratio of 10:15 as your initial
capital for a small business. If you invested ₱275 000, how much did your best friend invest?
- 10:15 = 275,000: n
- 10n =15(275,000)
- 10n = 4,125,000
10 10
- n = 412,500
- ₱412,500 invested by my best friend

7. To finish a certain job in 8 days, 6 workers are needed. If it is required to finish the same job
in 2 days advance, how many workers have to work?

- 8:6 = 6: n
- 8(6) =48
- 48/6 = 8
- 8 workers have to work to finish the same job 2 days in advance or for 6 days.

8. A supply of food lasts for a week for 20 families. How long would the supply last if 3 more
families have to be supplied?

- 7:20 = n:23
- 20(7) = 140
- 140/23 = 6.09
- The supply will last for about 6 days.

9. A deceased person stated in his testament that his 30-hectare land be divided among his
three children using 1:2:3 partition, the oldest getting the biggest share. How much did the
second child receive?

- 1+2+3 = 6
- 30/6 = 5
- 5(1) = 5
- 5(2) = 10
- 5(3) = 15
- The second child receive 10-hectare of land

10. Thirty-five workers can build a house in 16-days. How many days will 28 workers working at
the same rate take to build the same house?

- 35:16 = 28: n
- 35(16) = 560
- 560/28 = 20
- 20 days will take the 28 workers to build the same house.

Directions: Choose the letter of the best answer.

D 1. Which statement is not true about proportion?

 a. Proportion refers to the statement of the equality of two ratios.
b. Proportion is an equation which defines that the two given ratios are equivalent to
each other.
c. Proportion states the equality of the two fractions or the ratios.
d. In proportion, if two sets of given numbers are increasing or decreasing in the same
ratio, then the ratios are said to be indirectly proportional to each other.

C 2. In 4:7 = 16:28, 7 and 16 are called:

a. extreme terms b. middle terms c. means terms d. none of these

A 3. If 12, 21, 72, 126 are in proportion, then:

a. 12 x 21 = 72 x 126 c. 12 x 72 = 21 x 126
b. 12 x 126 = 21 x 72 d. none of these

D 4. Length and width of a field are in the ratio of 5:3. If width of the field is 42m, then its length is:
a. 100m b. 80m c. 50m d. 70m

B 5. The perimeter of a rectangular garden is 30ft., and the width is 5 ft. Find the ratio of the length
of the rectangle to its width in simplest form.
a. 6:1 b. 2:1 c. 15:30 d. 10:20

C 6. The lengths of the sides of a triangle are in the ratio of 6:6:5. The perimeter of the triangle is 34
cm. Find the length of each triangle.
a. 12cm; 14cm; 4cm c. 12cm; 12cm; 10cm
b. 10cm; 14cm; 10cm d. 8cm; 10cm; 16cm

D 7. ₱8,400 was divided among Ana, Lorna Fe and Rose in such a way that the shares of Ana,
Lorna, Fe and Rose are in the ratios of 2:3:4:5 respectively. The share of Ana is______.

a. ₱3,000 b. ₱2,400 c. ₱1,800 d. ₱1,200

D 8. If ½ kilo of beef sells for ₱145, how much beef can be bought for ₱2,030?

a. 14 kgs. b. 15 kgs. c. 6 kgs. d. 7 kgs.

B 9. For a concrete mixture, the ratio of cement to sand is 1:4. How many bags of cement would be
used with 100 bags of sand?
a. 20 bags b. 25 bags c. 30 bags d. 35 bags

D 10. If 12 workers can build a wall in 50 hours, how many workers will be required to do the same
work in 40 hours?
a. 10 b. 13 c. 14 d. 15
A 11. Which of the following is an example of an inverse proportion?
a. the number of workers on a job and the time to complete the job.
b. the time taken for a journey and the distance travelled in a uniform speed.
c. area of a cultivated land and the crop harvested.
d. the population of a country and the area of land per person.

12. In a television game show, the prize money of ₱1,000,000 is to be divided according to the ratio
 of 1:2:4:5:8:10:20. How much will each winner received?
a. 10,000; 20,000; 40,000; 500,000; 800,000; 100,000; 200,000
b. 20,000; 40,000; 80,000; 100,000; 160,000; 200,000; 400,000
c. 20,000; 30,000; 90,000; 120,000; 140,000; 200,000; 400,000
d. 20,000; 50,000; 80,000; 100,000; 120,000; 220,000; 410,000

C 13. A contractor estimates that 3 persons could rewire Jonathan’s house in 4 days. If he hires 4
persons instead of 3, how long should they take to complete the job?
a. one day b. two days c. three days d. four days

B 14. A train is moving at a uniform speed of 75 kilometers/hour. How many kilometers are
covered by train in 20 minutes?
a. 20 km b. 25 km c. 30 km d. 35 km

B 15. Referring to No. 14, Find the time required to cover a distance of 250 kilometers. a. 2
hrs 30 min b. 3 hrs 20 min c. 4 hrs 10 min d. 1 hr 40min

A 16. 8 taps having an equal flow rate can fill a tank in 27 minutes. If two taps s are not
opened, how long will it take the remain pipes to fill the tank?
a. 36 mins b. 35 mins c. 24 mins d. 30 mins

17. The total weekly wages for 6 laborers working for 8 hours a day is ₱15,750. What will be the
weekly wages of 9 laborers working for 6 hours a day?
a. ₱15,625.50 b. ₱18,163.25 c. ₱17,718.75 d. ₱16,256.50

C 18. 1350 liters of milk can be consumed by 70 students in 30 days. How many students will
consume 1710 liters of milk in 28 days?
a. 78 students b. 65 students c. 95 students d. 98 students

B 19. Either 15 women or 12 men can finish a certain task in 66 days. How long will 3 and 24
women and men respectively take to accomplish the same task?
a. 25 days b. 30 days c. 35 days d. 40 days

A 20. A father wants to leave ₱397,375 to his four children in the ratio of 1:3:3:4. How much will
each of the four children receive?
a. ₱36,125; ₱108,375; ₱108,375; ₱144,500
b. ₱35,125; ₱105,375; ₱105,375; ₱145,500
c. ₱32,125; ₱102,375; ₱102,375; ₱142,500
d. ₱33,125; ₱103,375; ₱103,375; ₱143,500
References
BUSINESS MATHEMATH Textbook and Teacher’s Manual - DepEd
Business Math Demystified – Allan G. Bluman
https://www.mathplanet.com/education/algebra-1/how-to-solve-linear-equations/ratios-and
proportions-and-how-to-solve-them
 PRETEST
1 direct proportion 6 B
2 indirect proportion 7 D
3 indirect proportion 8 A
4 direct proportion 9 B
5 direct proportion 10 B
PREPARED BY

CONSTANCIA V. LAXAMANA, CPA, LPT