Senior High School

Department of Education
National Capital Region
S CHOOLS DIVIS ION OFFICE
MARIK INA CITY

BUSINESS MATHEMATICS
Quarter 1: Module 2
Solving Problems Involving Fractions,
Decimals and Percentage

Writer: Mylene W. Viray

Cover Illustrator: Joel J. Estudillo

DISCIPLINE • GOOD TASTE • EXCELLENCE

 What I Need to Know

This module was designed and written with you in mind. It is here to
help you master when, where and how fractions, decimals and percent be
used in everyday life. The scope of this module is to solve problems
involving fractions, decimals and percent.

As our society progresses, the need to understand numbers also

grows.

When our ancients had started to create or build things, they found
out that aside from using numbers for counting, they also learned to use
numbers for measuring.

In our time, as we read newspaper, listen to radio or watch television,

many things are expressed in percent, decimals and fractions, like % in
increase and decrease in interest, % in taxes, % in the nutrients found in the
food we eat, kilowatts consumption in our electricity, and parts of our monthly
expenses that we spend a lot.

We constantly experience different problems in our life. Our expenses

in rental, electric and water bill, food, and clothing are just a few. Thus, having
knowledge and understanding of fractions, decimals and percent are big help
in finding solutions to our problems.

Let us go through some examples of business problems where

fractions, decimals and percent take a big part.

The module is about solving problems involving fractions, decimals and

percent.

After going through this module, you are expected to:

1. Give examples of problems involving fractions, decimals and

percent; and

DISCIPLINE • GOOD TASTE • EXCELLENCE

 2. Determine which operation(s) on fractions, decimals, percent
must be used to solve problems involving fractions, decimals and
percent.

What I Know
Pre-Assessment:

Solve for the following items and choose the letters of your answers.

1. 30% of 60 is how much?

A. 20 B. 18 C. 30 D.48
2. What % of 2,500 is 500?
A. 20% B. 15% C. 10% D. 5%
1
3. Php 100 is 12 % of what amount?
2

A. Php 600 C. Php 800

B. Php 625 D. Php950
4. A team played 24 games and won 15 of them. How many percent of the
games played did the team win?
A. 1.6% B. 6.25% C. 16% D. 62.5%
5. Vanessa got 92% in her Math exams. If she got 46 items correctly, how
many items were there in a test?
A. 100 B. 60 C. 50 D. 30
6. A first-class bus fare of Victory Liner (from Cubao to Baguio) is Php
800. This was 90% more of the regular fare. What was the regular fare?
A. Php 778 C. Php 678
B. Php 720 D. Php620
8
7. The salary of a junior external auditor is of a senior external auditor.
17

If a senior external auditor earns Php 42,500.00 a month, how much

is the difference between their salaries?
A. Php 18,000 C. Php 20,000
B. Php 18,500 D. Php 22,500

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 1 7
8. A roll of lace contained 85 yards. If the lace were cut into pieces of 5
2 10

yards long, into how many pieces would the roll of lace be cut?
A. 15 B. 25 C. 35 D. 45
9. For every appliance that Raymart sells, he gets an 18% commission.
How much commissions will he get if he sells Php 5,800 worth of
appliances?
A. Php1,444 C. Php 1,404
B. Php1,440 D. Php1,044
10. A savings bank offers depositors an interest rate of 6% per annum.
After one year, how much interest will Ysabela earn if she deposits Php
60,000.00?
A. Php1,600 C. Php 3,600
B. Php2,600 D. Php4,600

Solve Problems Involving

Lesson 1 Fractions, Decimals and
Percent

What’s In

Let us do the activities below to fully understand our next lesson.

Perform the following operations.

3 4 2
1. + = 4. 6 × 9=
4 5 3
3 2 9 6
2. − = 5. ÷ =
4 3 5 10
3
3. 25− 12 =
10

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Express the following: (if fraction write in lowest term)

6
1. fraction to decimal - 4. percent to decimal – 115%
11

2. decimal to fraction – 0.375 5. percent to fraction – 2.15%

3. decimal to percent – 0.27

What’s New
Problem/ Situation:

1. A partnership earned a net profit of Php 25,000.00 for the month ended
January 31, 201A. If the partners agreed to divide profits and losses:
30%, 25%, 22% to Aida, Lorna and Fe, respectively and the balance to
Karen,
a. Which part will be Karen’s share?
b. How much will be the share of each partner?

What is It

Can you compute the share of each member? How did you get it?
To find the share of each member in the above problem, let us read
and understand the discussion below.
There are various applications of fractions, decimals and percent in our
life. Some of these are:

1. Computation of costs
Example: If you were asked to buy a kilo of beef which costs Php
260.00 how much should you pay and how much will your change
be if you pay a 500-peso bill?

2. Cooking recipe for a different number of its usual serving

DISCIPLINE • GOOD TASTE • EXCELLENCE

 3. Comparing of the costs of the same products but different in brand
name
4. Sales discounts
Example: When you go to the mall during Sale seasons, for a jacket
with an original price of Php 800 and a 25% discount, what was the
original price of the jacket?

5. Interest rates
Example: When you have bank savings then it accumulates interest

6. Others
Can you tell some situations that you have experienced which applies
fraction, decimal and percent?

Here are some of the situations which perhaps you know but have not
given attention to.

1. The computation of value added tax (VAT), income tax, excise tax, etc
2. Salary deduction (Philhealth, BIR, SSS, GSIS, etc.)
3. Inflation rate (GDP, GNP, related to economics)
4. Family utilities (Manila Water, MERALCO, Internet, etc.)
5. Credit card interest payment
6. Others
Let us examine these problems:

1. 15 is 30% of what number?

Solutions:

15 = 30% of n

15 = 0.30 × n

1 1
(15) = (0.30n)
0.30 0.30

50 = n

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2. 72 is what % of 900
Solutions:

72 = n% × 900

1 1
(72) = (900n)
900 900

0.08 = n

8% = n

3. 12% of 150
Solutions:

0.12 × 150 = 18

4. Aling Juana sells different types of cloth. She cuts a bolt of cloth
𝟐
containing 200 yards into single-pants cut of 1 yards each.
𝟑
a. Into how many pieces was the bolt cut?
𝟐𝟎𝟎 𝒚𝒂𝒓𝒅𝒔 𝟐𝟎𝟎 𝒚𝒂𝒓𝒅𝒔 𝟑 𝟔𝟎𝟎
𝟐 = 𝟓 = 200 × = = 𝟏𝟐𝟎 pieces
𝟏𝟑 𝒚𝒂𝒓𝒅𝒔 𝒚𝒂𝒓𝒅𝒔 𝟓 𝟓
𝟑

b. If Aling Juana sells the cloth at Php 180.00 per cut, how much
will the entire bolt sell?
120 pieces × Php 180.00/ cut = Php 21,600.00

c. If Aling Juana bought the bolt at Php 90.00 per yard, how much
gross profit will she earn?
Gross profit = Total Sales – Total Cost

= 21,600.00 – (200 yards at Php 90.00/ yard)

= 21,600.00 – 18,000.00

Gross profit = Php 3,600.00

DISCIPLINE • GOOD TASTE • EXCELLENCE

5. A car dealer sold a brand-new car for Php 700,000 and was paid a
commission of 3.25%. How much earnings will he get?
Commission = 3.25% of 700,000

= 0.0325 x 700,000

Commission = Php 22,750

𝟏
6. A carpenter can finish a stool in 1 hours. If he works 8 hours a day,
𝟒

5 days a week, how many stools can he finish in a week’s time?

𝟖 𝒉𝒐𝒖𝒓𝒔 𝟓 𝒅𝒂𝒚𝒔 𝟒𝟎 𝒉𝒐𝒖𝒓𝒔 𝟏 𝟒𝟎 𝒉𝒐𝒖𝒓𝒔 𝟓 𝒉𝒐𝒖𝒓𝒔
× = ÷ 𝟏 𝒉𝒐𝒖𝒓𝒔 = ÷
𝒅𝒂𝒚 𝒘𝒆𝒆𝒌 𝒘𝒆𝒆𝒌 𝟒 𝒘𝒆𝒆𝒌 𝟒 𝒔𝒕𝒐𝒐𝒍

𝟒𝟎 𝒉𝒐𝒖𝒓𝒔 𝟒 𝒔𝒕𝒐𝒐𝒍
= ×
𝒘𝒆𝒆𝒌 𝟓 𝒉𝒐𝒖𝒓𝒔

(𝟒𝟎 ×𝟒)
=
(𝟏 ×𝟓)

𝟏𝟔𝟎
= = 32 stools/week
𝟓

7. Two different but comparable brands of spaghetti pasta are sold in a

1
grocery store. Brand A contains 3 kg and sells for Php 215.75 Brand
2

B contains 1900 g and sells for Php 185.75. Which is better to buy?
Why?
Solutions:

Compare their costs per kilogram. Brand A costs approximately Php

61.64 (215.75 ÷ 3.5) per kg. Since 1000g = 1 kg hence 1900g = 1.9kg,
hence Brand B costs approximately Php 97.76 =(185.75 ÷ 1.9) per kg.

Therefore, Brand A is better to buy because its price per kg is lower

compared to Brand B.

8. One of the basketball players of the Marikina team wants to buy a pair
of Nike shoes worth Php10,850 at a 40% discount. What is the
discounted price?

DISCIPLINE • GOOD TASTE • EXCELLENCE

 Solutions:

Discount = 40% of 10,850 Sale price = 10,850 – 4,340

Discount = 0.40 x 10,850 Sale price = Php 6,510

Discount = Php 4,340

9. Mark, Anthony and Eric wanted to form a partnership. They need a

1 1
total capital of Php 75,000.00. They agreed to contribute (Mark),
5 4
11
(Anthony) and (Eric) of their capital to the partnership. How much
20

will each contribute?

Solutions:

1
Mark’s share = × 75 000 = Php 15,000.00
5

1
Anthony’s share = × 75 000 = Php 18,750.00
4

11
Eric’s share = × 75 000 = Php 41,250
20

10. Senior citizens and persons with disabilities are given a 20% discount
on food items. If a child with a disability gives a one-hundred-peso bill
to pay for 2 donuts that costs Php 70.00 (inclusive of VAT), how much
change will the child receive?
Solutions:

70
Since = 62.5 = VATable amount, the 20% discount is applied
1.12

Hence, the child will pay 0.80(62.5) ≈ Php 50.00 and the change is
Php 50.00.

Note: 100% - 20% = 80% needs to take to the VATable amount

DISCIPLINE • GOOD TASTE • EXCELLENCE

 What’s More
Activity 1. Solve for the following problems.

1. The business partnership of Aice, Brice and Crissy earned a net income
𝟏 𝟏
of Php 30,000.00. They agreed to divide profits and losses: to Aice,
𝟐 𝟑

to Brice, and the rest to Crissy.

a. What fractional part is Crissy’s share?
b. Compute for the share of each in the net income.
𝟑
2. Brian paid Php 161.25 for 𝟏𝟎 liters of a certain alcohol. How much
𝟒

was the price per liter?

3. At least how many correct answers did Ella get if she got 85% in a
Statistics test consisting of 30 items?
𝟏
4. A roll of ribbon contained 85 yards. If the ribbon were cut into pieces
𝟐
𝟕
as 𝟓 yards long, into how many pieces would the roll of ribbon be
𝟏𝟎

cut?
𝟒
5. The salary of a junior janitor is of the salary of a senior janitor. If a
𝟓

senior janitor earns Php 20,000.00 a month, how much is the

difference between their salaries?

Activity 2. Solve for the following problems.

1 1 1
1. Jana ate of a pizza, Jena ate and Jona ate . What fraction of pizza
6 4 3

was left when they were finished?

2. In a video game, Mark scored 30% fewer points than John. John scored
1050 points. What must be the score of Mark?
3. Joy is working on a school report project. She wants to place a figure
which is 13.09cm wide so that it appears centered on the page. The
width of the page is 21.59 cm. How much margin does she leave on the
left so that the figure is centered?

DISCIPLINE • GOOD TASTE • EXCELLENCE

 4. Twenty-five apples are shared equally among 100 people. How much
apple does each person get? Write your answer as a fraction.
5. Aling Tina buys ground beef meat. It weighs 2.5 kg. The price of the
ground beef meat per kilogram is Php 287.25. How much does she pay
for 2.5 kg of ground beef meat?

What I Have Learned

What are the things to be considered in solving word problems that

involve fractions, decimals and percent?

Going back to the problem posted in What's New?, Karen will get 23%
as part of her share; while, Aida, Lorna, Fe and Karen, will get, Php 7,500,
Php 6,250, Php 5,500 and Php 5,750 respectively.

What I Can Do

Solve the following word problems. Use the rubric below as your guide.
1 1
1. Janna earns a monthly salary of P18,680. She spends for food, for
4 8
2 1
clothing, for education and for recreation. She saves the rest.
5 10

a. Compute the amount she spends for each item and her total expenses.
b. How much does she save each month?
c. What fractional part of her salary is her savings?
d. Prepare a pie chart for Janna’s salary.

2. Jenna worked 27.5 hours as a library assistant. This represents 80%

of her school’s requirement for community service. How many hours
does her school require community service? How much more time will
she serve?

10

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 Problem Solving Calculation Written Expression

4:Advanced Use appropriate Use the correct Show a clear

problem-solving procedure to find understanding of
strategies to solve the correct the concepts
the problem. answer. Label involved in the
answers correctly problem.

3:Proficient Use problem- The answer is Show a satisfactory

solving strategies correct. The understanding of
to solve the procedure used is the concepts
problem incomplete. involved in the
Labels are problem.
incorrect or
missing.

2:Basic Make an attempt The answer is Show a limited

of using problem- incorrect. The understanding of
solving strategies. procedure used is the concepts
incorrect or involved in the
partially correct. problem.
Labels are
incorrect or
missing

1:Below No use of problem- The answer may Show no

Basic solving strategies. be correct but understanding of
with no indication the concepts
of understanding. involved in the
There is no problem.
procedure shown. Explanation is
Labels are unclear.
incorrect or
missing.

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 Assessment

Post-Assessment:

Solve for the following items and choose the letters of your answers.

1. 45% of Php 120 is how much?

A. Php 24 B. Php 34 C. Php 44 D. Php 54
2. What % of 1,450 is 435?
A. 20% B. 30% C. 40% D. 50%

3
3. Php 112.50 is 6 % of what amount?
4

A. Php 1,600 C. Php 1,800

B. Php 1,700 D. Php 1,900
1 7
4. A roll of lace contained 85 yards. If the lace were cut into pieces of 5
2 10

yards long, into how many pieces would the roll of lace be cut?
A. 15 B. 16 C. 17 D. 18
5. A first-class bus fare of Dagupan bus (from Cubao to Baguio) is Php
800. This was 90% more of the regular fare. What was the regular fare?
A. Php 720 C. Php 740

B. Php 730 D. Php 750

6. For every appliance that Erwin sells, he gets an 18% commission.

How many much commissions will he get if he sells Php 5,800 worth of

Appliances?

A. Php 1,404 C. Php 1,044

B. Php 1,440 D. Php 1,244

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 8
7. The salary of a junior external auditor is of a senior external auditor.
17

If an external auditor earns Php 42,500.00 a month, how much is the

difference between their salaries?

A. Php 23,500 C. Php 21,500

B. Php 22,500 D. Php 20,500
8. A team played 24 games and won 15 of them. How many percent of the

games played with the team?

A. 6.15% B. 6.25% C. 61.5% D. 62.5%

9. A savings bank offers depositors an interest rate of 6% per annum.
After one year, how much interest will Ysabela earn if she deposits Php
60,000.00?
A. Php 6,600 C. Php 4,600
B. Php 5,600 D. Php 3,600
10. Vanessa got 92% in her Math exams. If she got 46 items correctly,
how many items were there in a test?
A. 60 B. 50 C. 40 D. 30

Additional Activities
Read the given problem carefully and answer each questions completely.
Show all necessary solutions.

1. Janine works as a General Manager and she receives a monthly

2
salary of Php 24,000.00. She attends school and spends of her
10
2
salary for her school needs. She spends for food.
5
a. What fractional part of her salary can she spend of her other needs?
b. Compute the amount that Janine spends for school, food, and her
other needs.
c. Prepare a pie chart to show how Janine divides her salary.

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DISCIPLINE • GOOD TASTE • EXCELLENCE

 SUMMATIVE TEST
Read each question carefully. Choose the letter of the correct answer.
6
1. A new auditorium has 280 seats. About of the seats have right-hand
8

desks. How many seats have right hand-desks?

A. 102 B. 120 C. 201 D. 210
2. Ms. Borce rented a car space for a base charge of Php50.00 plus Php
20.00 per hour. The total rental cost was Php 130.00. For how long
she rented the space?
1 1
A. 2 hours B. 3 hours C. 3 hours D. 4
2 2

hours
3. Ram, Rem and Rom formed a partnership, each one shared a portion
2 1
of the total capital. Ram gave and Rem gave of the capital. How
6 4

much was the share of Rom?

2 5 5 7
A. B. C. D.
3 8 12 10

4. Gina has 50 DVD tapes. Of these, 36 DVD tapes are original Filipino
music (OPM). What percent of the tapes are OPM?
A. 42% B. 52% C. 62% D. 72%
5. Ronald sold 39 bottles of milk tea. This was 78% of what he started
with. How many bottles of milk tea did he have at the beginning?
A. 100 B. 80 C. 70 D. 50
6. A first-class bus fare of Solid North (from Cubao to Baguio) is Php
760. This was 70% less of the regular fare. What was the regular fare?
A. Php 532 B. Php 632 C. Php 723 D. Php
823
12
7. The salary of a new government worker is of a seasoned government
25

worker. If a seasoned worker earns approximately Php 25,000.00 a

month, how much is the difference between their salaries?
A. Php 12,000 C. Php 14,000
B. Php 13,000 D. Php 15,000

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DISCIPLINE • GOOD TASTE • EXCELLENCE

 1 1
8. A roll of straw contained 65 yards. If the lace were cut into piecs of 2
4 4

yards long, into how many pieces would the roll of lace be cut?
A. 19 B. 29 C. 39 D. 49
9. An electrician received a monthly salary of Php 6,500 and was given a
commission of 12% on home service rendered. How much did he
receive during the month when his home services payments reached
Php 60,000?
A. Php 11,700 C. Php 13,700
B. Php 12,700 D. Php 14,700
10. A bank charges 5.5% interest rate per annum on a loan. If Vic made a
loan of Php 50,000, how much interest does he have to pay after 2
years?
A. Php 5,500 C. Php 45,000
B. Php 25,500 D. Php 55,000
11. A department store is giving sales discount on selected items. How
much would you pay for a handbag whose original price is Php 1,600
with a 25% discount?
A. Php 1,200 B. Php 1,000 C. Php 800 D. Php 400
12. In a grocery store, Aling Sion is choosing between two brands of cooking
oil that would give her a lesser cost. Brand A with a net content of 1.5
Liter costs Php 199.75 and Brand B with net content of 900 ml costs
Php 99.75. Which brand will Aling Sion choose?
A. Brand A B. Brand B C. both brands D. None
13. Mara sews and sells working pants. She has bolts of different colors
1
containing 50 meters. If each pair of pants needs 1 meter., how many
4

pairs will Mara be able to sew from the 3 bolts.

A. 40 B. 60 C. 90 D. 120
1 1 3 2
14. Linda worked the following hours during the week: 8, 7 , 6 , 7 , 5 ,
2 4 4 3
1
and 4 . If she paid for Php 7.00 per hour. How much did she earn
2

during the week?

A. Php 177.66 C. Php 277.66
15

DISCIPLINE • GOOD TASTE • EXCELLENCE

 B. Php 166.77 D. Php 267.76
15. Rose worked 24 hours as a computer assistant. This represents 70%
of her school’s requirement for community service. How many hours
does her school require for community service?
A. 15.8 B. 16.8 C. 17.8 D. 18.8
16. In a fund raising campaign, 208 tickets were sold by Grade 11
students. This was 65% of the total number of tickets sold. How many
tickets were sold?
A. 320 B. 312 C. 305 D. 300
17. Juan’s grandfather bought 2 box pizza. The pizza costs Php 1,200
(inclusive of VAT). If he gave 1,500 pesos, how much change will he
receive?
A. Php 642.86 C. Php 624.86
B. Php 683.46 D. Php 662.68
18. John, Ferdi, and Martin wanted to raise ₱ 120,000 to form a
partnership. They have agreed to contribute the following: John will
2 1
contribute of the capital, Ferdi will contribute of the capital, and
4 3

Martin will contribute the remaining capital. How much will each
contribute?

John Ferdi Martin

A ₱ 40,000 ₱ 30,000 ₱ 50,000
B ₱ 50,000 ₱ 30,000 ₱ 40,000
C ₱ 60,000 ₱ 40,000 ₱ 20,000
D ₱ 60,000 ₱ 20,000 ₱ 40,000

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DISCIPLINE • GOOD TASTE • EXCELLENCE

 References

Favilla, N.S. and Ingeso, ML V., Business Math for Senior High School, 2017

Mariano-Lopez, N. D., Business mathematics, First Edition, 2016

Teaching Guide from CHED donated to DepEd

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 Development Team of the Module

Writers: Mylene W. Viray (THS)

Maritess S. Zara (NHS)
Language Editor: Kendra Fe I. Adordionisio (SEHS)
Internal Reviewer: Dominador J. Villafria, EPS - Mathematics
External Reviewer: Kervin Rey G. Torrente (ADMU)
Cover Illustrator: Joel J. Estudillo (SNNHS)
Management Team:
Sheryll T. Gayola
Assistant Schools Division Superintendent
OIC, Office of the Schools Division Superintendent

Elisa O. Cerveza
Chief, CID
OIC, Office of the Assistant Schools Division Superintendent

Dominador J. Villafria
Education Program Supervisor-Mathematics

Ivy Coney A. Gamatero

Education Program Supervisor– LRMS

For inquiries or feedback, please write or call:

Schools Division Office- Marikina City

Email Address: [email protected]

191 Shoe Ave., Sta. Elena, Marikina City, 1800, Philippines

Telefax: (02) 682-2472 / 682-3989

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