Total Amount

VAT/TAX
Discount
A percent means ‘per hundred’ is a
representation of a fraction whose denominator
is 100.

Percent or the symbol ‘%’ should be

accompanied by a specific number

Percentage is used without the % symbol and in

some cases maybe used without a specific value
 Sallie was able to buy a blouse at 35% discount. If the original price
is Php 850.00, how much discount was she able to avail? How much
is the given discounted price?

Given:
B = 850
R = 35 % (0.35)
What is 25% of 3,200? P=?

Given: P=BxR P=BxR

B = 3,200 = 3200 x 0.25 = 850 x 0.35
R = 25 % (0.25) P = 800 P = 297.5
P=?

3Τ % of 10,000 is?
5
How much discount was she able to avail? Php 297.50
Given:
P=BxR
B = 10,000 How much is the given discounted price? Php 552.50
= 10000 x 0.006
R = 3Τ5 (0.6%) (0.006)
P = 60
P=?
 For being the top 2 of her batch, Patricia was offered a 25%
discount on her tuition fee for the following semester. If she only
paid Php 51,000, how much is her tuition?

𝑷
Given:
𝑹 B=?
R = 75% (0.75)
16 is 8% of what number? P = 51000

Given: 𝑃
𝑃 B=
B=? B= 𝑅
𝑅 51000
R = 8 % (0.08) 16 =
= 0.75
P = 16 0.08 B = 68000
B = 200
45 is 5/8 % of what number?
How much is her tuition? Php 68,000.00
𝑃
Given: B=
𝑅
B=? 45
R = 5Τ8 (0.625%) (0.00625) =
0.00625
P = 45 B = 7200
 In a recent sale, Michelle was able to buy a microwave oven for Php
12,500. if the original price is Php 15,625, what is the rate of
discount?
𝑷
𝑩 Given:
B = 15625
R=?
What percent of 150 is 30? P = 12500

Given: 𝑃
𝑃 R=
B = 150 R= 𝐵
𝐵 12500
R=? 30 =
= 15625
P = 30 150 R = 0.8 or 80%
R = 0.2 or 20%
What percent of 950 is 570?
What is the rate of discount? 20%
Given: 𝑃
R=
B = 950 𝐵
570
R=? =
950
P = 570
R = 0.6 or 60%
Ratio is used to compare two or more quantities
with the same unit.

A ratio is a to b between two numbers. Written

a:b

The numbers a and b are called the terms of the

ratio
Basti’s Burger sold the following items in one day:
50 Cheeseburgers
25 plain burgers
What is the ratio of cheeseburgers to plain burgers?
 1 3
Simplify ∶ Simplifying ratios
3 4

To simplify a ratio involving rational

numbers, multiply each of the quantities
A class is composed of 15 boys and 45
by the LCM of their denominators. girls. What is the ratio of boys to girls?
X (4) 15
1
LCM: 1 3 45 GCF: 3
3: 3,6,9,12,15,18 ∶ 12
1
( ) : 12
3
( ) 4:9 15: 1,3,5, 15
3 4 3 4 15 to 45
4: 4,8,12,16,20 1 to 3
45: 1,3, 5, 9, 15
÷ (4) 1:3
15:45

12 (0.33) : 12 (0.75) 4:9

There 3 times as many girls as boys in the class

Reciprocal multiplication

1 3 1 4 4
∶ 𝑥 = or 4:9
3 4 3 3 9
 Simplifying ratios
1 3
Simplify 1 ∶
3 4
1 2
Convert the mix fraction to improper fraction, then Simplify 2 ∶ 3
multiply each of the quantities by the LCM of their 2 3
denominators.

+ (3+1)
X (4) 1 5 2 11
1 4 LCM: 2 = 3 =
1 = 3: 3,6,9,12,15,18 4 3
2 2 3 3
3 3
4: 4,8,12,16,20
12 ( )
3
: 12 ( )
4
16:9
5 11
X (3x1) 6 ( ) :6 ( ) 15:22
÷ (4) 2 3

Convert the mix fraction to improper fraction. Then

perform reciprocal multiplication 5 3 15
+ (3+1) 𝑥 = or 15:22
2 11 22
1 4 4 4 16
1 = 𝑥 = or 16:9
3 3 3 3 9
X (3x1)
 Simplifying ratios
Simplify 0.09 ∶ 0.12

When a ratio is in decimal form, write its equivalent

form without the decimals then reduce the ratio
as needed.

0.09 9 3
= or 3:4
0.12 12 4

Simplify 0.10 ∶ 0.15

0.10 10 2
= or 2:3
0.15 15 3
In a class of 40 students, 16 are from the city and 24 are from the
provinces. What fraction of the students is from the provinces? What is
the ratio of students from the provinces to those from the city?

What fraction of the students is from the provinces?

What is the ratio of students from the provinces to those from the
city?

24 3
= 3:5
40 5

24 3
= 3:2
16 2
In a class of 40 students, the ratio of passing grades to failing grades is 5
to 3. How many failed the
course?

5
The ratio 5 to 3 (or 5:3 or ) indicates that for every 5 + 3 = 8
3
students, there are 3 who would fail.

That is,
3 3
of the class failed or (40) = 15 students failed
8 8

X (5)
40 (0.375) = 15
3
40 ( ) = 15
8

÷ (5)
A chocolate cake requires an average of one hour of baking time while a
cupcake requires only 20 minutes of baking time. What is the ratio of
baking time for chocolate cake to that for the cupcake?

• The chocolate cake requires 1 hour or 60 minutes to bake.

• The cupcake requires 20 minutes to bake.

60 : 20 3:1
Write the ratio, 28 days to 8 weeks

• Change 28 days to weeks 7 days = 1 week, so 28 days = 4 weeks.

4 𝑤𝑒𝑒𝑘𝑠 4 1
= = 1:2
8 𝑤𝑒𝑒𝑘𝑠 8 2

Would the answer be the same when you write the number of weeks as
a number of days?
 A young entrepreneur sells two products, A and B. The selling price per
unit for product A is Php 120 and Php 54 for product B. Based on the
sales record, there were 2,000 and 5,000 units sold for product A and
product B, respectively. The entrepreneur wanted to compare the sales
of her two products. What is the ratio of the sales of product A to the
sales of product B?

What is the ratio of the sales of product A to the sales of product B?

Compute the sales for each product:

Sales = Selling Price per unit x Number of units sold
A = Php 120 x 2,000 = Php 240,000 𝐴 240,000
B = Php 54 x 5,000 = Php 270,000 =
𝐵 270,000

240,000 24 8
= = 8:9 For every Php 8 sales of product A, product B has Php
270,000 27 9 9 sales
Joana had a budget allocation of Php 15,000 for materials and Php
75,000 for direct labor. What is the ratio of the budget allocation for
materials to the budget allocation for direct labor?

𝑀𝑎𝑡𝑒𝑟𝑖𝑎𝑙𝑠 15,000
=
𝐷𝑖𝑟𝑒𝑐𝑡 𝐿𝑎𝑏𝑜𝑟 75,000

15 1
= 1:5 For every Php 1 budget for materials, there is a Php 5
75 5 budget allocated for direct labor
 A piece of string, 20 cm long, is divided into two pieces in the ratio 3:2.
What is the length of each of the two pieces of string?

The total number of equal parts = 3 + 2 = 5

3
Longer piece: x 20 12 cm
5

2
Shorter piece: x 20 8 cm
5
A rate is a ratio that compares quantities of
different units.

A unit rate is a rate that has a denominator of 1;

that is, a rate for one unit of a given quantity

Rate is usually use to express how long it takes to

do something. Eg: km/hr ; words per minute
 Rates and Ratios are a
comparison of two
numbers
Ratio compares two
A rate is simply a numbers with
specific type of ratio the same unit

Rate is a comparison of Example: Peso to Peso;

two numbers Minute to minute; CM
with different units to CM

Example: Price to
kilogram. Kilometers to
liters. Peso to hours
 If you drive 120 km in 2 hours, then your rate can be
expressed as the ratio of kilometers to hours;

120𝐾𝑀 60𝐾𝑀
Rate: Unit rate: 60 km/hr (avg. rate)
2 𝐻𝑜𝑢𝑟𝑠 1 𝐻𝑜𝑢𝑟

A car travels 600 kilometers in 12 hours

50𝐾𝑀
600𝐾𝑀 Unit rate: 50 km/hr (avg. rate)
Rate: 1 𝐻𝑜𝑢𝑟
12 𝐻𝑜𝑢𝑟𝑠
 A skydiver falls 144 feet in three seconds. How far does the
skydiver fall per second?

144 𝑓𝑒𝑒𝑡 48 𝑓𝑒𝑒𝑡

Rate: Unit rate: 48 ft/sec
3 𝑠𝑒𝑐𝑜𝑛𝑑𝑠 1 𝑠𝑒𝑐

Find the better buy: 6 handkerchiefs for Php 240 or 10 handkerchiefs for Php 399

40 𝑝𝑒𝑠𝑜𝑠 39.9 𝑝𝑒𝑠𝑜𝑠

Unit Rate: Unit rate: Better buy: Php 39.9
1 ℎ𝑎𝑛𝑑𝑘𝑒𝑟𝑐ℎ𝑖𝑓𝑠 1 ℎ𝑎𝑛𝑑𝑘𝑒𝑟𝑐ℎ𝑖𝑓𝑠
 Worker A receives Php1,792 for his day’s work of 8 hours, while worker B receives Php 1,500 for his half
day’s work of 4 hours. Since their working hours vary, it is difficult to compare the wages received by the
two workers based on their take home pay for the day. What is their unit wage or rate per hour? Assuming
worker A and worker B are doing the same task and have no other difference in their working condition,
who gets a better pay?

Worker A’s ratio of daily earnings to his number of hours worked is:

1792 𝑃𝑒𝑠𝑜𝑠 224 𝑃𝑒𝑠𝑜𝑠

Rate: Unit rate: Php 224 per hour (daily rate)
8 𝐻𝑜𝑢𝑟𝑠 1 ℎ𝑜𝑢𝑟

Worker B’s ratio of daily earnings to his number of hours worked is:

1500 𝑃𝑒𝑠𝑜𝑠 375 𝑃𝑒𝑠𝑜𝑠

Rate: Unit rate: Php 375 per hour (daily rate)
4 𝐻𝑜𝑢𝑟𝑠 1 ℎ𝑜𝑢𝑟

Worker B gets a better pay than worker A because worker B earns Php 375 per hour compared to worker A who earns
Php 224 per hours only
 A job applicant can finish typing an 18-page document in 45 minutes. The document contains 160 words
per page on the average. The standard rate for typing such documents is set at 60 words per minute. As
the HR manager, would you accept the job applicant?

18 x 160 = 2880 words in 45 minutes

2880 𝑤𝑜𝑟𝑑𝑠 64 𝑤𝑜𝑟𝑑𝑠

Rate: Unit rate: 64 words per minute on average
45 𝑚𝑖𝑛𝑢𝑡𝑒𝑠 1𝑚𝑖𝑛𝑢𝑡𝑒

As the HR manager, would you accept the job applicant?

You are the company auditor, and you were instructed to closely monitor the refund of fuel expenses made
by the delivery truck drivers. On the average, 1 liter of fuel is consumed for every 7KM distance travelled.
Diesel fuel costs Php 30.50/L. How much should be allowed for gas refund per kilometer?

30.50 𝑃𝑒𝑠𝑜𝑠 4.36 𝑃𝑒𝑠𝑜𝑠

Rate: Unit rate: Php 4.36/KM
7 𝐾𝑀 1𝐾𝑀
 You own an event organizing company and you are looking for a new supplier of paper plates. Below are
the offers of suppliers you have met:
❖ Supplier A : Php 49.50 per pack (100 pcs)
❖ Supplier B: Php 24.00 per pack (50 pcs)
❖ Supplier C: Php 12.25 per pack (25 pcs)
❖ Supplier D: Php 11.50 per pack (24 pcs)
Assuming all these suppliers have the same quality and have all the requirements that you need for paper
plate, which supplier should you get?
0.495 𝑃𝑒𝑠𝑜𝑠
A Rate:
49.50 𝑃𝑒𝑠𝑜𝑠
100 𝑝𝑐𝑠
Unit rate:
1𝑝𝑐
Php 0.495

0.48 𝑃𝑒𝑠𝑜𝑠
B Rate:
24.00 𝑃𝑒𝑠𝑜𝑠
50 𝑝𝑐𝑠
Unit rate:
1𝑝𝑐
Php 0.48

0.49𝑃𝑒𝑠𝑜𝑠
C Rate:
12.25 𝑃𝑒𝑠𝑜𝑠
25 𝑝𝑐𝑠
Unit rate:
1𝑝𝑐
Php 0.49

0.479 𝑃𝑒𝑠𝑜𝑠
D Rate:
11.50 𝑃𝑒𝑠𝑜𝑠
24𝑝𝑐𝑠
Unit rate:
1𝑝𝑐
Php 0.479
It refers to the statement equality of two ratios

If a:b and c:b are two equal ratios, then the

proportion can be written as a:b = c:d

a and d are called extremes, while the terms b

and c are the means

The product of the means is equal to the product

of the extremes. ad=bc
Is 6:8 = 12:16 a proportion?

Simplify or reduce both ratios to their Find the product of the means (b.c) and
lowest terms. product of the extremes (a.d) are equal
b&c
6 6 ÷2 3
= = 6 : 8 = 12 : 16
8 8 ÷2 4
a&d
12 12 ÷ 4 3
= = 6 x 16 = 8 x 12
16 16 ÷ 4 4
96 = 96
Since the two ratios have the same Since the product of the extremes and the
simplest form, then they form a product of the means are equal, then the
proportion two ratios are form of proportion
Finding the missing term in a proportion

Apply the rule: product of mean is equal

a : 4 = 15 : 20 to the product of extremes 4 : b = 24 : 18
4 : b = 24 : 18
a : 4 = 15 : 20
4 x 18 = b x 24
a x 20 = 4 x 15
72 = 24b
20a = 60
72 24𝑏
20𝑎 60 =
= 24 24
20 20 3=b
a=3
4 : 3 = 24 : 18
3 : 4 = 15 : 20
Finding the missing term in a proportion

The population of the College of Business Administration has increased from 1,260 to
1,440 students. How many additional faculty members must be hired if 35 faculty
members are just enough for the previous population?

1260 : 35 = 1440 : d
1260 x d = 35 x 1440
1260d = 50400
1260𝑑 50400
=
1260 1260
d = 40

Therefore, 5 more faculty members must be hired to cover the increase in

student population and to maintain the previous faculty member to student
ratio
Finding the missing term in a proportion

Having conducted ratio analysis of your trading company’s previous financial

statements, you are aware that the ratio of the company’s cost of sales to the
company’s total net sales is 3 : 5. What is the total net sales from your trading
business if the cost of sales reflected in the financial statements is Php 300,000?
Cost of sales : Total net Sales
3 : 5 = 300,000 : d
3 x d = 5 x 300,000
3d = 1,500,000
3𝑑 1,500,000
=
3 3
d = 500,000
The total net sales was Php 500,000 if the cost of sales reflected in the
financial statement is Php 300,000
Direct Proportion – as a quantity
increases/decreases the other
increases/decrease at the same rate or as
quantity

Inverse Proportion – as a quantity increases the

other quantity decreases or vice-versa

Partitive Proportion – when a certain whole is

divided into several shares following a certain
ratio
 Direct Proportion

Ashley earns Php 17,280 in 24 hours. How much will she earn in 45 hours?

17,280 : 24 = c : 45
17,280 x 45 = 24 x c
777,600 = 24c
777,600 24𝑐
=
24 24
32,400 = c

Ashley earns Php 32,400 in 45 hours

 Direct Proportion

XYZ garments produces 100 units of children dresses a day with its current
workforce of 25 sewers. The owner has projected an increase in the
demand of their children dresses. She planned to hire additional 5 sewers.
How many children dresses will XYZ Garments produce with the additional
of 5 sewers?
100 : 25 = c : 30
100 x 30 = 25 x c
3,000 = 25c
3,000 25𝑐
=
25 25
120 = c

Therefore, 120 children dresses will be produced by XYZ Garments with the
additional 5 sewers
 Inverse Proportion

If 50 workers can finish a certain job in 2 weeks, how many weeks will it take
30 workers to finish the same job?
Ratio written as: In inverse equation:
a:b=c:d terms = terms
50 : 2 = 30 : d axb=cxd
50 x 2 = 30 x d
In normal equation: 100 30𝑑
extremes = means =
30 30
axd=bxc 3.3 = d

Therefore, with 30 workers only, it will take them around 3.3 weeks
 Inverse Proportion

A contractor needs to complete the project in 80 days. At present, he has 60

men on the job, and it is estimated that they will finish it in 100 days. How
many more men should the contractor add so he can finish it on time
In inverse equation:
axb=cxd
60 x 100 = c x 80
6000 80𝑐
=
80 80
75 = c

If it will take 75 workers to finish the project in 80 days. The contractor need
to add 15 more men to finish it on time
 Partitive Proportion

Dividend earnings of three business associates Anthony, Brian, and Caloy is

in the ratio 3 : 4 : 5. If the total Earnings amounts to Php 360,000. How
much will Anthony, Brian, and Caloy received respectively?

3 + 4 + 5 = 12 (12 here represents the whole which means that the whole was divided into 12 parts
Divide 360,000 in 12 parts:
360,000 It means that for every 1 part there
= 30,000
12 is 30,000

Anthony’s Share: 3-part share Anthony 3 90,000

3 x 30,000 = 90,000 Caloy’s Share: 5-part share Brian 4 120,000
Brian’s Share: 4-part share
Caloy 5 150,000
5 x 30,000 = 150,000
12 360,000
4 x 30,000 = 120,000
 Partitive Proportion

A man stated in his last will and testament that he is giving Php 50,000,000 as inheritance
to his son and two daughters. Being the eldest among his children, his son will receive
twice the share of the two daughters. How much will each of his children receive?

2 + 1 + 1 = 4 (4 here represents the whole which means that the whole was divided into 4 parts
Divide 50,000,000 in 4 parts:
50,000,000
= 12,500,000 It means that for every 1 part there
4 is 12,500,000

Son’s Share: 2-part share Son 2 25,000,000

2 x 12,500,000 = 25,000,000 Daughter 2’s Share: 5-part Daughter 1 1 12,500,000
share Daughter 2 1 12,500,000
Daughter 1’s Share: 1-part
share 1 = 12,500,000 4 50,000,000
1 = 12,500,000