11

BUSINESS
MATHEMATICS
Fourth Quarter

LEARNING ACTIVITY SHEETS

i
 Republic of the Philippines
Department of Education
REGION II – CAGAYAN VALLEY

COPYRIGHT PAGE
Learning Activity Sheet in Business Mathematics in Context Grade 11
Copyright @ 2020

DEPARTMENT OF EDUCATION
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 TABLE OF CONTENTS

COMPETENCIES Page No.

Illustrates the different types of commission 1

Computes commission on cash basis and commission 7

on instalment basis

Computes down payment, gross balance and 11

Current increased balance

Solves problems involving interest & commissions 16

Defines salary, wage, income, benefits 19

Computes gross and net earnings 23

Defines each of the benefits given to wage earners 27

Distinguishes Taxable and Non-Taxable benefits 29

Enumerates the standard deductions with corresponding computations 32

Identifies the variables needed in the computation of overtime 35

Computes overtime pay 41

Uses E Spread sheet in computation of salary and overtime pay 48

Presents graphical representation of the details or particulars of salary

Compares the forms (textual, tabular, and graphical) of business data 54

Analyses and interprets the data presented in the table using measure
of central tendency and variability and test significant differences 60

Describes the different kinds of graphs and its essential parts for 66
data presentation

Gives a set of business data, identify the graphs to be used

Draws graph/table to present the data 69

Analyses and interpret the data presented in the graph table 73

Uses software (i.e. MS Excel, SPSS) program to compute and

Presents graphical representation of business data 78

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 BUSINESS MATHEMATICS
Name: _____________________________________ Grade Level:________________
Section: ______________________________________ Date: _____________________

LEARNING ACTIVITY SHEET

Forms of Commission

Background Information of Learners

Commission is a fee that a business pays to a salesperson (agent) in exchange for his services
in either facilitating, supervising, or completing a sale. The commission may be based on a
flat arrangement or as a percentage of the revenue generated by a salesperson. In other words,
commission (remuneration) is a form of payment to an agent for services rendered.

There are 3 forms of commission

1. Straight Commission is when a person is paid a % of sales.
Example:
Alicia receives 20% on beauty products she sells. If she sells P30,000.00 worth of
beauty products, how much does Alicia make in commission?
So, from P30,000.00 sale, the commission is computed as P30,000 x 20%= P6,000.
2. Salary commission is when a person gets paid a salary and a percentage of his/her
sales
Example:
Maria decides to work in another department store that will pay her P35,000.00 per
month and 3% of any sales above P300,000.00. If he sold goods worth P450,000,
what is his gross pay?
Solution: P450,000-P300,000 = P150,000
P150,000 x 3% = P4,500
Gross pay = P35,000.00 + P4,500.00
Gross pay= P39,500.00
3. Graduated commission a commission, which varies according to how much sales, is
made.
Example: Elijah works for a company that pays him 3% on the 1st P150,000 sold, 4%
on the next P200,000 sold and 5% on all sales above P350,000. What is his gross pay
if he sells P450,000?
Solution:
P150,000 x 3% = P4,500
P200,000 x 4% = P8,000
P100,000 x 5% = P5,000
Total Gross pay = P4,500 + P8,000 + P,5000 = P16,500

Learning competency with code

Illustrate the different types of commissions. ABM_BM11BS-lla-11

Activity 1
Fill out the concept map showing the definition of commission.

Note: Please Practice Health Protocol at all times. 1

 COMMISSION

Activity 2. Word Search

Directions: Put your skills to test and see how many words you can find. Hints are given
below.
A B C G H F J G K M S K L O P S

S G P V D G H R I S T B C D J A
K N E N H J F A O R R K G R K L
M K R N T H G D Y T A T N M M A
A L C T T R B U G U I G H U B R
B O E B H J N A D N G R T T N Y
N R N G R N T T H M H E B B H PLUS
M S T N E M R E F L T R N V F C
K R A K M O S D S S C S M D R O
L H G O U Y F C R D O Q S S T M
O J E P N T G O Q F M E D E U M
P K R R E R A M W R M R F R I I
D L M E R U C M R T I D H T G S
F O N D A V F I T V S S J Y D S
E T O S T B R S U B S T K H G I
S H K F I K J S I N I H M G H O
T B J T O O K I U J O U N L I N
G U F R N H L O Y K N I V U K M
K F G E K T M N H R J K B Y L N

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______________1. Type of Commission based on percentage of sales only.
______________2. This is known as a form of payment to an agent for services rendered.
______________3. Type of commission in which a salesperson gets his basic salary and a
percentage whatever sales he makes.
______________4. It is also known as a salesperson.
_____________ 5. Other word used for the word commission.
______________6. Type of commission, which varies according to how much sales is made.
______________7. It is called as a number or ratio expressed as a fraction of 100.

Activity 3:
Directions: Solve the following problems
A. Divina receives 30% commission on the book she sells. If she sells books worth P15,000.,
how much does she make in commission?

B. Gina finds another work that will give her P3,000 salary per week and 12% commission
on sales above P25,000 per week. If she sold goods worth P29,000, how much is her gross
pay for the week?

C. Earl works for a company that pays him 3% on the first P15,000 sale, 4% on the next
P25,000 and 5% sales above P40,000. What is his gross pay, if his sale is P60,000?

Activity 4
Directions: Solve the following problems and identify what forms of commission is being
illustrated.
A. As a sales agent in a car company, Jeniva earns a monthly salary of P 20,000 and a 3%
commission on her sales. On her first month in the company, she was able to sell a car worth
P75,000. How much was her total pay for the month?

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B. As a sales agent, Leslie earn an 8% commission on her sales. If she sells a computer set
worth P25,000, how much is her commission?

C. Gian works for a company that pays him 2% commission on the first P 10,000 worth of
sales, 4% commission on the next P 20,000 worth of sales, and 6% on sales more than P
30,000. What will be his total pay if his total sales is P 45,000?

D.A real estate sales agent was able to sell a property worth P 8,000,000. If the original
owner of the property promised her a commission of 3%, how much is her commission?

Reflections:

What have you learned from the activity?

___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

References:
Business Mathematics Teacher Guide for Senior High School
Business Mathematics For Senior High by Jerico B. Bacani, Jeffrey M.Soriano
Business Math by Brian Roy Lopez, Leah C. Martin-Lundag, Kenneth Adrian P. Dagal

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Answer Key
Activity 1 – salesperson, services, sales, form of payment, forms of commission, straight
commission, graduated commission, revenue generated, percentage of total sale,
renumeration.

Answer key:
A B C G H F J G K M S K L O P S

S G P V D G H R I S T B C D J A
K N E N H J F A O R R K G R K L
M K R N T H G D Y T A T N M M A
A L C T T R B U G U I G H U B R
B O E B H J N A D N G R T T N Y
N R N G R N T T H M H E B B H PLUS
M S T N E M R E F L T R N V F C
K R A K M O S D S S C S M D R O
L H G O U Y F C R D O Q S S T M
O J E P N T G O Q F M E D E U M
P K R R E R A M W R M R F R I I
D L M E R U C M R T I D H T G S
F O N D A V F I T V S S J Y D S
E T O S T B R S U B S T K H G I
S H K F I K J S I N I H M G H O
T B J T O O K I U J O U N L I N
G U F R N H L O Y K N I V U K M
K F G E K T M N H R J K B Y L N

1. Straight Commission
2. Commission
3. Salary plus Commission
4. Agent
5. Remuneration
6. Graduated Commission
7. Percentage

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Activity 3:
A Solution: P15,000 x 30% = P4,500
B. Solution:
Amount of goods sold = P 29,000-25,000= 4,000
Commission = P 4,000 X 12%= 480
Therefore, her gross pay for the week is = P 3,000 + 480= P3,480
C. Solution:
15,000 x 3%= 450
25,000 x 4%= 1,000
20,000 x 5%= 1,000
Gross pay = 450+ 1,000 + 1,000 = 2,450

Activity 4
A. Salary Plus commission
Commission= P750,000 x 3% = P22,500
Gross pay = P20,000 + P22,500 = P42,500

B. Straight commission
Solution: P25,000 x 8% = P2000

C. Graduated Commission
Solution:
P10,000 x 2% = P200
P20,000 x 4% = P800
P15,000 x 6% = P900
Commission = P200+ P800 + P900 = P1,900.00

D. Straight Commission
Solution: P8,000,000.00 x 3% = P240,000.00

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 BUSINESS MATHEMATICS
Name of Learner: __________________________ Grade Level: _______________
Section: _________________________________ Date: _____________________
LEARNING ACTIVITY SHEET
COMMISSION ON CASH BASIS AND INSTALLMENT BASIS
Background Information for Learners
After learning commission and its different types in the previous lesson, you will now
compute commissions on cash basis and commissions on installment basis. You have learned
that a commission is a fee that a business pays to a salesman or an agent in exchange for his
services in either facilitating, supervising, or completing a sale. Commission has three types:
straight, salary plus and graduated commission.
Now, you will focus on computing commissions that are in cash or installment basis.
Not all employees depend on commission alone, some have their basic salary with an
additional commission depending on the commission rate given by company.

KEY FACTS:
❖ Computing commissions on cash basis is similar to computing straight commissions.
❖ Straight Commission or revenue commission is only primarily based on a
percentage of sales. This is profitable if you are promoting a high-priced item.
❖ If the sales are on installment basis, corporations do not give commissions primarily
based on sales. Rather, they are given fee primarily based on collection, that is,
payment made via buyers.

EXAMPLE 1
Mario works at Matatag Gadget Store. For every unit purchase of a laptop, he gets 6%
commission. In a month, he was able to sell 15 laptops costing PhP 30,000 each. How much
was his total commission for such cash sales?
Solution:
Total Sales = PhP 30,000/laptop x 15 laptops = PhP 450,000
Cash commission = 6% of PhP 450,000 = PhP 450,000 x 6% = PhP 450,000 x 0.06
= PhP27,000

EXAMPLE 2
Masipag Appliance Center offers a 3% monthly commission on sales in an installment
basis. Assuming a sale of PhP 120,000 paid in monthly installments of PhP 10,000 made by
the buyer.
a. What would be the monthly commission?
b. What would be the total commission within 6 months of payment?

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Solution:
a. 3% of PhP 10,000 = PhP 10,000 x 3% = PhP 10,000 x 0.03 = PhP 300
The monthly commission would be PhP 300.
b. (PhP 10,000 x 3%) x 6 months = (PhP 10,000 x 0.03) x 6 = PhP 300 x 6 = Php
1,800
The total commission within 6 months is PhP 1800.

Learning Competency
Compute commissions on cash basis and commission on installment basis.
ABM_BM11BS-IIa-12

PRACTICE EXERCISE 1
Directions: Answer the following on the space provided. (2 points each)
___________1. What % of 50 is 10?
___________2. What % of 545 is 109?
___________3. What is 20% of 80?
___________4. What is 4% of 450?
___________5. What is 0.15% of 500?
___________6. What is 3% of 750?
___________7. What is 25% of 225?
___________8. What is 200% of 189?
___________9. What is 0.25% of 750?
___________10. What is 350% of 150?

PRACTICE EXERCISE 2
Directions: Find the commission earned and the monthly gross earnings for each sales
representative in the box below. Assume each commission rate is 8%. [ 1 point each entry]
Sales Monthly Monthly Sales Commission Gross
Representative Salary Earned Earnings
Basilio PhP 14,500 PhP 20,000
Dahlia PhP 14,000 PhP 24,500
Marcelo PhP 19,000 PhP15,000
Cecilia PhP 21,000 PhP 19,350
Maria PhP22,500 PhP 16,060

PRACTICE EXERCISE 3
Directions: Solve the following problems correctly. (5 points each)
1. Edgar is a sales representative. He is given a monthly salary of P15,000 and a commission
of 7% on his sales. If he sold a total of PhP 130,000 for the month of September, find his
gross earnings for the month.

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2. A real estate broker charges 8% commission on each condominium unit. What is his
commission on a house selling for PhP 3,800,000?
3. Cardo receives a monthly salary of PhP15,000 a month plus some money by commission
rates. He gets 8% of everything he sells. If Cardo sold PhP 65,000 worth of items this
month, what is his gross salary for the month?
4. A salesperson gets a commission for his sales based on the following scale:
5% on all sales
4% on all sales between PhP 50,000 and PhP 100,000
3% on all sales over PhP 100,000
If his total sales were PhP 125,000, what is his gross pay?
5. At Masipag Tech` Store, some items are paid in installment basis through credit cards.
Pedro was able to sell 10 cellphones costing PhP 18,000 each. Each transaction is payable
in 5 months equally divided into 5 equal installments without interest. Pedro gets 2%
commission on the first month for each of the 10 cell phones. Commission decreases by
0.30% every month thereafter and computed on the outstanding balance for the month.
How much commission does Pedro receive on the first month? On the second month? On
the third month? At the end of the installment period, how much will be his total
commission?

Reflection
After the lesson, I have learned that
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
I want to clarify (questions/queries/ topics that is not clear to the students)
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
References:
Lopez-Mariano. 2016. Business Mathematics. Manila: REX Book Store
Paredes. 2016. Teaching Guide for Senior High School Business Mathematics. Quezon City:
Commission on Higher Education
Altares, Arao, Arce, et al. 2012. Business Mathematics. Manila: REX Book Store

9
 ANSWER KEY
PRACTICE EXERCISE 1
1. 20% 6. 22.5
2. 20% 7. 56.25
3. 16 8. 378
4. 18 9. 1.875
5. 0.75 10. 525
PRACTICE EXERCISE 2
Sales Monthly Monthly Sales Commission Gross
Representative Salary Earned Earnings
Basilio PhP 14,500 PhP 20,000 PhP 1600 PhP 21,600
Dahlia PhP 14,000 PhP 24,500 PhP 1960 PhP 26,460
Marcelo PhP 19,000 PhP15,000 PhP 1200 PhP 16,200
Cecilia PhP 21,000 PhP 19,350 PhP 1548 PhP 20,898
Maria PhP22,500 PhP 16,060 PhP 1284.80 PhP 17.344.80

PRACTICE EXERCISE 3
1. PhP24,100
2. PhP228,000
3. PhP 20,200
4. PhP9000
5. First month Commission: PhP 3600
Second month Commission: PhP 2448
Third month Commission: PhP 1512
Fifth or last month commission: PhP 288
Total Commission: PhP 8,640

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 BUSINESS MATHEMATICS
Name of Learner: __________________________ Grade Level: _______________
Section: _________________________________ Date: _____________________

LEARNING ACTIVITY SHEET

DOWN PAYMENT, GROSS BALANCE AND CURRENT
INCREASED BALANCE

Background Information for Learners

One of the keys in understanding about commission and interest is understanding the
concepts like down payment, gross balance, and current increased balance. In the business
world, transaction between the buyer and seller is not always on the cash basis, in an
installment basis, there is a down payment that a buyer needs to give in order to purchase the
item he wishes to have. Likewise, during the payment period, due to uncertain situations, the
buyer sometimes pays the monthly payment late, as a result, penalty will be charged.
In this activity, you will encounter scenarios mentioned above.

KEY FACTS:
❖ Down payment is a first payment that one makes when one buys something with
an agreement to pay the rest later. Down payment is usually a certain percent of
the purchase price of the property, it is generally called the buyer’s equity.
❖ Investopedia.com defines gross balance or book balance as the banking term to
describe funds on deposit after adjustments have been made for reserve
requirements, checks that have yet to clear, deposits in transit, or other pending
deductions from an account. In other words, the book balance represents the
actual money accessible for a company to spend.
❖ The gross balance is a measure of what the financial institution has on hand
before adding or subtracting regulatory duties and items that will quickly show up
on its book.
❖ Current increased balance refers to the total amount you have to pay that includes
penalties or interest incurred by unpaid balance from a loan or payment you are
supposed to have made but was not able to do so on time.

EXAMPLE 1: Down payment

When one purchases a vehicle or any large item not via cash however installment
terms, normally, a certain down payment is required of the buyer. Car sellers usually require
a minimum down payment, which is generally 20% of the total value of the vehicle being
purchased. The interest on the remaining balance is then computed depending on the number
of years a buyer would want to amortize the remaining balance. If a car costs PhP1,500,000

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and a minimum 20% down payment is required by the company, then the buyer will have an
initial cash out of PhP300,000; that is, 20% (1,500,000) = PhP300,000.
The remaining PhP1,200,000 will be amortized monthly and the amount of monthly
amortization depends on the number of years the buyer will want to pay the loan. Normally,
buyers prefer a 3-year or 5-year payment period. The lesser the number of years, the lesser
the total amount of money paid as interest to the loan. But with this arrangement, the monthly
amortization will be considerably higher than when one chooses to pay the balance for longer
number of years.
EXAMPLE 2: Gross Balance
A simple case of gross balance refers to what is readily accessible to use based totally
on the bank deposits. For example, a check amounting to PhP5,000 that has been deposited
today may not be withdrawn the next day because it has not cleared yet. If your financial
institution passbook presently contains PhP40,000, you may additionally not be capable to
withdraw the complete quantity but because your gross balance is solely PhP35,000 since the
check has not been cleared yet.
EXAMPLE 3: Current Increased Balance
As of this month’s cut-off date, the current total amount due from your purchases
using your credit card is PhP 95,400. The minimum required payment is 5% of the total
amount due. If you pay only the minimum required payment, a financing charge of 3% of the
remaining balance will be charged to the next bill. Assuming you refrain from using your
credit card on any of your purchases for the next 3 months and the financing charge of 3% is
charged every billing period, show your expected monthly bill for the next 3 months.

Solution:
Given the current bill of PhP 95,400, the minimum required payment is 0.05(95,400)
= PhP4,770. If only the minimum required payment is paid, then the remaining debt balance
is 95,400 - 4,770 = PhP 90,630. Assuming there are no credit bill transactions for the next 3
months and only the minimum required payment each month is paid, the table below shows
the monthly total amount due for each of the next 3 months.

Time t Total amount due for the month Minimum required payment for
(month) the month
0 PhP 95,450 0.05(95,450)= PhP 4,770
1 (95,450 - 4,770) + .03(95,450 - 4,770) 0.05(93,348.9) = PhP 4,667.445
=90,630 + .03(90,630)
=1.03(90,630)
= PhP 93,348.9
2 1.03(93,348.9 – 4,667.445) 0.05(91,341.90)= PhP 4,567.095
=1.03(88,681.455)
= PhP 91,341.90
3 1.03(91,341.90 – 4,567.095) 0.05(89,378.049)= PhP 4,468.90
=1.03 (86,774.805)
= PhP 89,378.049

Observe that for the next 3 months, a total of PhP 13,703.44 has already been paid for
the credit card bills. However, only PhP 6,071.951 (95,450-89,378.049) has been deducted so

12
far from the original debt of PhP95,450. Hence, every time we keep paying only the required
minimum payment, more money goes to interest payments rather than payment of the actual
debt.
From the above example, your minimum required payment of PhP4,770 serves as
your down payment for your loan of PhP 99,386.59 leaving you with a balance of PhP
94,417.26 at the start of the month. However, because there is a finance charge of 3%, if you
are not able pay for the next month, your current increased balance will become PhP
93,348.9.
Learning Competency
Compute down payment, gross balance, and current increased balance. ABM_BM11BS-IIa-
13

PRACTICE EXERCISE 1
Directions: Complete the necessary data in the tables below. (1 point each entry)
1. For the month of June, the current total amount due of purchases using your credit card is
PhP 105, 000. The minimum required payment is 6% of the total amount due. If you pay only
the minimum required payment, a financing charge of 2.5% of the remaining balance will be
charged to the next bill. Assuming you refrain from using your credit card on any of your
purchases for the next 4 months and the financing charge of 2.5% is charged every billing
period, show your expected monthly bill for the next 4 months.

Time t Total amount due for the month Minimum required payment for
(month) the month
June

July

August

September

October

PRACTICE EXERCISE 2
Assuming that the monthly payment of an item is PhP 3,655 and a penalty or interest from
the monthly payment for late payment based on the based on the following provisions:
a. 3% interest – 1 to 5 days late
b. 5% interest – 6 to 10 days late
c. 7% interest – 11 days or more late

Compute the interest or penalty added depending on the number of days of late payment and
the total amount of payment for month.

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 Month Days of late Interest/Penalty Amount to Pay for the Month
payment (in peso) (in peso)
1st 0
2nd 2
3rd 9
4th 12
5th 0

PRACTICE EXERCISE 3
Directions: Solve the following problems correctly. (5 points each)
1. A brand new Mitsubishi Montero Sport car is priced PhP 2,250,000 net. The dealer is
asking for a minimum of 30% down payment and an installment term of 5 years.
a. What is the initial down payment of the buyer?
b. What would be the remaining balance after the down payment has been deducted
from the purchase price?
2. A 21 cu. ft. refrigerator is priced at PhP 45,568 in installment basis for 1-year term with a
30% down payment. What is the initial down payment of the buyer?
3. Payment of Mark’s smartphone is late for six days. Indicated in the contract that a 7%
interest from the monthly payment will be added for 5 to 10 days of late payment. If the
monthly payment of Mark’s smartphone is PhP 1,500, how much will he pay now?
Reflection
After the lesson, I have learned that
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________

I want to clarify (questions/queries/ topics that is not clear to the students)

________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
References:
Lopez-Mariano. 2016. Business Mathematics. Manila: REX Book Store
Paredes. 2016. Teaching Guide for Senior High School Business Mathematics. Quezon City:
Commission on Higher Education
Altares, Arao, Arce, et al. 2012. Business Mathematics. Manila: REX Book Store

14
 ANSWER KEY
PRACTICE EXERCISE 1
Time t Total amount due for the month Minimum required
(month) payment for the month
June PhP 105,000 0.06(105,000)
= PhP 6,300
July (105,000- 6,300) +( 105,000 – 6,300) 0.06 (101,167.5)
=98,700 + 0.025 (98,700) = PhP 6,070.05
=1.025 (98,700)
= PhP 101,167.5
August 1.025(101,167.5 – 6,070.05) 0.06 (97,474.89)
=1.025 (95,097.45) = PhP 5,848.49
= PhP 97,474.89
September 1.025 (97,474.89 – 5,848.49) 0.06 (93,917.06)
=1.025 (91, 626.4) = PhP 5,635.024
= PhP 93,917.06
October 1.025 (93,917.06 – 5,635.024) 0.06 (90,488.99)
=1.025 (88, 281.94) = PhP 5,429.34
= PhP 90,488.99

PRACTICE EXERCISE 2
Month Days of late Interest/Penalty Amount to Pay for the Month
payment (in peso)
(in peso)
1st 0 0 PhP 3,655
2nd 2 PhP 109.65 PhP3,764.65
3rd 9 PhP 182.75 PhP 3,837.75
4th 12 PhP 255.85 PhP 3910.85
5th 0 0 PhP 3655

PRACTICE EXERCISE 3
1. a. PhP 675,000 b. PhP 1,575,000
2. PhP13,670.4
3. PhP 1,605

15
 BUSINESS MATHEMATICS
Name of Learner: ______________________________ Grade Level: ___________
Section: _____________________________________ Date: _________________
LEARNING ACTIVITY SHEET
PROBLEMS INVOLVING INTERESTS AND COMMISSIONS
Background Information for Learners
One of the core topics in Business Mathematics is solving interests and commissions.
Interest is the profit, income in goods or money that is made on invested capital. On the other
hand, commission is a fee that a business pays to a salesperson (agent) in exchange for his
services in either facilitating, supervising, or completing a sale. In this activity sheet, you will
master solving word problems interest and commission involving its types.
Learning Competency
Solve problems involving interests and commission. ABM_BM11BS-IIb-14

General Directions: Solve the following problems correctly.

Practice Exercise 1: Simple Interest [2 points each]
1. Find the future value of PhP 15,000 investment in 6 months if 10% interest is given.
2. Find the interest and the future amount on PhP 9,500 at 8% for 2 years.
3. How much interest does a PhP 50,000 investment earn at 5% for 3 years?
4. What is the simple interest rate on an 18-month loan for PhP 32,000 if the interest on the
loan is PhP 1,200?

Practice Exercise 2: Compound Interest [2 points each]

1. What is the accumulated amount of PhP 35,000 at the end of 3 years, if it earns interest
rate of 3% compounded yearly?
2. What is the maturity value of PhP 15,000 invested for 8 years at 12% compounded
quarterly? (Use at least 6 decimal places)
3. What amount must be invested today in a savings account if it gains 6% compounded
semi-annually to accumulate an amount of PhP 45,000 after 6 years?
4. Determine the final amount if Php 25,540 is invested at 12% compounded quarterly for 3
years?
5. How long will it take for PhP 10,000 to accumulate to PhP 18,000 at 11% compounded
quarterly?
Practice Exercise 3: Commission [2 points each]
1. Michael receives 25% commission on the appliances he sells. If he sells a smart TV for
PhP 15,000, a refrigerator for PhP 13,000 and a washing machine for PhP 8,500, how
much does Michael make in commission?
2. Arnel works in a company that will pay him PhP 2,500 per week and 10% commission on
sales above PhP 20,000 for the week. If he sold good worth PhP 25,000, what is his gross
pay?

16
3. Marites works in sales company that pays her 2% on the first PhP 20,00 sold, 3% on the
next PhP 35,000 sold and 5% on all sales beyond PhP 50,000. What is her gross pay if she
sells PhP 75,000?

4. Justin is a sales engineer receiving a basic monthly compensation of PhP 15,000 and
commission on all sales of 2%. Compute for his gross earnings for the month if he sold:
a. PhP 120,450,
b. PhP 80,082?
5. Cecilia is a straight commission sales representative. She is given commission on the basis
of the following scale:
Monthly Sales
Less than PhP 50,000 . . . . . . . . . . . . 5%
PhP 50,000 – PhP 99,999 . . . . . . . . . 6%
PhP 100,000 –PhP 149, 999 . . . . . . . 7%
PhP 150,000 and above . . . . . . . . . . . 8%

Compute her commission assuming her total sales for the month is:
a. PhP 70,850
b. PhP 38,686
c. PhP 152,652
d. PhP 121,736
e. PhP 135,007

Reflection
After the lesson, I have learned that
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________

I want to clarify (questions/queries/ topics that is not clear to the students)

________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
References:
Lopez-Mariano. 2016. Business Mathematics. Manila: REX Book Store

17
Paredes. 2016. Teaching Guide for Senior High School Business Mathematics. Quezon City:
Commission on Higher Education
Altares, Arao, Arce, et al. 2012. Business Mathematics. Manila: REX Book Store

ANSWER KEY
Practice Exercise 1
1. PhP 15,750
2. Interest = PhP 1,520, Future amount = PhP 11,020
3. PhP 7,500
4. 2.5%
Practice Exercise 2
1. PhP 38,245.45
2. PhP 38,626.24134
3. PhP 31,562.092
4. PhP 34,734.4
5. 5.4 years
Practice Exercise 3
1. PhP 9,125
2. PhP 3,000
3. PhP 2,700
4. a. PhP 17,409, b. PhP=16,601.64
5. a. PhP 4,251
b. PhP 1,934.3
c. PhP 12,212,16
d. PhP 8,521.52
e. PhP 9,450.49

18
 BUSINESS MATHEMATICS
Name of Learner: __________________________ Grade: ___________________
Section: __________________________________ Date: ___________________

LEARNING ACTIVITY SHEET

Define salary, wage, income, benefits.
Background Information for Learners:
Wages, salaries, bonuses, and commissions are compensation received by employees for
services performed.
Key Terms:
Salary is the compensation usually quoted annually or monthly for an employee. Salary
earners are usually paid monthly or every fifteen days.
Wage are usually calculated by number of hours or days the person has rendered service.
Example a fast food service crew is paid per hour.
Income is the money that an individual receives in exchange for providing good/service or
through investment. Example of sources of income are investing stock market, mutual fund
or interest in bank deposits, farmers, vendors, fisherman and businesses earn income by
providing goods like crops, vegetables, and fish.
Benefit is employee compensation given by an employer on top of basic salary/wage.
Benefits may come in the form of cash or kind. Example of cash benefits are 13 th month pay,
bonuses, rice subsidy, transportation allowance. Non-cash benefits include GSIS, SSS,
PhilHealth and Pag-Ibig.
Learning Competency with Code
Define salary, wage, income, and benefit. (ABM_BM11SW-IIc-1)
Activity I
Directions: Choose the correct answer from the options given below. Circle the letter of the
best answer.
1. A fast-food crew is paid per hour. If his rate per hour is P65.00, how much he will get
if he works for six hours a day and five days a week for four weeks?
A. P390.00
B. P1,950.00
C. P7,800.00
D. P9,750.00
2. A fixed regular payment typically paid daily or weekly made by employer to
employee.
A. Wage

19
 B. Salary
C. Benefit
D. Income
3. A minimum wage earner in Metro Manila is paid P537.00 for an eight-hour workday.
What is his hourly rate?
A. P67.12
B. P89.50
C. P100.00
D. P537.00
4. Money earned by working or through investment.
A. Income
B. Benefit
C. Salary
D. Wage
5. Mrs. Maria Katigbak receives an annual salary of P290,688. At the end of the year
what would be her 13th month pay?
A. P24,422.00
B. P24,242.00
C. P24,224.00
D. P24,424.00
Activity II
Directions: Find the amount earned by each of the workers.
Worker Item Rate/Piece Incentives No. of Pcs. Amount
Produced Made Earned
Bert Mask 10 P5/pc over 32 a day
25 per day
Juan Gloves 20 P4/over 15 20 pcs/day
pc per day
Pedro Shirt 85 P8/pc over 30 pcs. /week
25/wk.
Lina Uniform 100 P200 bonus 84 pcs per
over 80/mo. month
Lucia Plates 40 P5/pc over 58 a week
50 pcs. /wk.
Loreta Vases 50 P4/pc over 20 a day
15 pcs per
day

20
Activity III
Directions: Search up, down, forward, backward, and on diagonal to find the hidden words.
Find the following words:
• Retirement
• Bonus
• Wage
• Salaries
• Commission
• Overtime
• Benefits
• Deductions
• Payslip
• Deductions
WORD SEARCH

R P B P E K X P J Z C H V U G
S E H O O M I R A I W U T A C
T J T Q N L I E B S U R C O I
I A V I S U C T W V J X M N Y
F B W Y R S S I R F Y M F E E
E X A W B E L C A E I H L D F
N P O A M T M X Z S V U F E N
E F B G P A C E S K Y O F D D
B T R E X P Y I N Q R S W U M
M E W S L Z O Z P T Y S L C U
A Q I P Q N B M Y F S R I T Q
Z J R J R G R T O O B W S I Y
S E I R A L A S L D S N G O T
H X V U B I N C O M E C A N C
R Y V A C G I P I B Y Z Y S E

Reflections:
What was the most challenging about the activity? Why do you think so?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

References:
1.Business Math by Brian Roy C. Lopez, Leah C. Martin -Lundag, Kenneth Adrian P. Dagal
2.Teaching Guide for Business Mathematics published CHED

21
Answer Key:
Activity I
1.C 2. A 3.A 4. A 5. C
Activity: II
1. Bert -P355.00
2. Juan- P420.00
3. Pedro-P2,590.00
4. Lina-P9,200.00
5. Lucia-P2,360.00
6. Loreta-P1,020.00
Activity III
R P B P E K X P J Z C H V U G
S E H O O M I R A I W U T A C
T J T Q N L I E B S U R C O I
I A V I S U C T W V J X M N Y
F B W Y R S S I R F Y M F E E
E X A W B E L C A E I H L D F
N P O A M T M X Z S V U F E N
E F B G P A C E S K Y O F D D
B T R E X P Y I N Q R S W U M
M E W S L Z O Z P T Y S L C U
A Q I P Q N B M Y F S R I T Q
Z J R J R G R T O O B W S I Y
S E I R A L A S L D S N G O T
H X V U B I N C O M E C A N C
R Y V A C G I P I B Y Z Y S E

22
 BUSINESS MATHEMATICS
Name of Learner: __________________________ Grade: ___________________
Section: __________________________________ Date: ___________________

LEARNING ACTIVITY SHEET

Gross and Net Earnings
Background Information for Learners:
Gross earnings, for individuals, refer to the total income earned before subtracting taxes,
benefits, loans, and other possible deductions.
Net earnings is the amount earned by any person from his gross earnings less the total
deductions.
The equation relating to gross earnings, deductions and net earnings is given below:
Let E be the total gross earnings, D is the total deductions and N the monthly net earnings.
N=E-D
Example:
Josefa has total earnings amounting P28,850.00. If she receives total deductions of P5,825.00,
how much is her net earnings?
Solution: N=E-D----N=28,850.00-5,825.00
Net earnings= P23,025.00
Learning Competency with Code:
Compute gross and net earnings. (ABM_BM11SW-IIc-2)
Activity I
Directions: Choose the correct answer from the options given below. Circle the letter of the
best answer.
1. What is the total earning if your net pay is P30,000 and your total deductions is P6,500.00?
a. P36,500 b. P23,500 c. P30,000 d. P6,500
2. Mr. Bayaua annual net income is P800,000.00. What is his annual gross income if the total
deduction is 25% of his gross?
a. P266,666.67 b. P1,066.666.67 c. P800,000 d. P1.333,333.34
3. Bianca earns P15,000 a week. She is paid every two weeks. What gross pay does she
receives every payday?
a. P15,000 b. P30,000 c. P60,000 d. P120,000

23
4. Liza deduction is 30% of her total gross income. If her annual deduction is P300,000, then
what is her net earnings?
a. P1,000,000 b. P700,000 c. P300,000 d. P1,300,000.
5. Celia receives net earnings amounting to P28,827.33. If she has a total deduction of
P3,438.15, how much is her total earnings?
a. P32,625.48 b. P28,827.33 c. P32,265.48 d. P3,438.15
Activity II
Directions: Answer the following question using the attached pay slip.

Employee: Juvilyn Talosig

Pay Period: June 1-15,2020
Northwing Beauty Products Rate per
Day: P360/day
Net Pay: P5,050.00
Earnings Deductions
# of
Descriptions Days Amount
Regular 12 4,320.00 SSS 125.00
Overtime 2 1,080.00 Pag-ibig 50.00
PhilHealth 75.00
Loan 100.00

Total Gross Earnings 5,400.00 Total Deductions 350.00

1. What pay period does Juvilyn’s payslip cover? _____________________________

2. How much is Juvilyn’s net pay? ________________________________________
3. How much is Juvilyn’s total deductions? __________________________________
4. What is the name of Juvelyn’s employer? _________________________________
5. How much did Juvilyn earn before deductions? _____________________________
Activity III:
Directions: Create a pay slip for Mr. Rodrigo Duque with the following data:
Employer- EYM Corporations
Pay period- June 1-30,2020
Basic Salary- P35,000.00
Allowance- P3,500.00
GSIS contribution- P1,020.00
Pag-Ibig contribution-P100.00

24
PhilHealth- P300.00
Tax- P450.00
Reflections:
Describe your experience in doing the activities? Did you find the activity challenging?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References:
1. Business Math by Brian Roy C. Lopez, Leah C. Martin -Lundag, Kenneth Adrian P. Dagal
2. Teaching Guide for Business Mathematics published CHED
Answer Key:
Activity I
1. a 2. b 3. b 4. a 5. C
Activity II
1.June 1-5,2020
2. P5,050.00
3. P350.00
4. Northwing Beauty Products
5. P5,400.00

25
Activity III

Employee: Rodrigo Roque

Pay Period: June 1-30,2020
EYM Corp. Basic
Salary P35,000
Net Pay: P36,630.00
Earnings Deductions
# of
Descriptions Month Amount
Regular 1 35,000.00 GSIS 1,020.00
Allowance 3,500.00 Pag-ibig 100.00
PhilHealth 300.00
Tax 450.00

Total Gross Earnings 38,500.00 Total Deductions 1,870.00

26
 BUSINESS MATHEMATICS
LEARNING ACTIVITY SHEET
Benefits of Wage Learners
Name of Learner: _________________________________Grade Level: _______________
Section:_________________________________________ Date:_____________________
Background Information for Learners
Wage is fixed regular payment, typically paid on a weekly basis, made by an
employer to an employee; it is the part of total production that is the return to labor as earned
income, as distinct from the remuneration received by capital as unearned income.
Learning Competency with Code
Define each of the benefits given to wage earners. ABM_BM11SW-IIc-1
Activity 1
Directions: Write True if the statement is true, otherwise, write False.
1. Gross earnings are sometimes greater than net income.
2. Net earnings can be greater than gross earnings.
3. The total deduction is always equal to the net earnings
4. Gross + net earnings is equal to deduction plus twice the net earnings.
5. Overtime pay is part of deductions.
Activity 2
Directions: Identify what is being referred/asked to in each of the statement.
__________1.The amont earned by any person before subtracting the taxes, benefits, loans,
and other possible deductions.
__________2.Total amount earned by any person less the total deductions.
__________3. The amount held by any authoity as a form of payment for some necessary
dues like taxes, loans, etc.
_________ 4. Fixed regular payment, typically paid on a mothly or biweekly basis but often
expressed as an annual sum, made by an employee.

Activity 3. Who Wants to Be a Millionaire?

Instructions: Select the best answer. Write the letter of your answer on the space provided.

27
Answer: ______________________________

Reflection:
In this activity I learned that
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References:
Lopez, Brian Joy C., Martin-Lundag, Leah C., and Dagal, Kenneth Adrian P., Business Math,
Quezon City, Philippines
Answer Key
Activity 1
1. False 2. False 3. False 4. False 5. False

Activity 2
1. Gross Earnings 2. Net Earnings 3. Deduction 4. Salary
Activity 3 Who Wants to Be a Millionaire?
Bonuses/Allowances

28
 BUSINESS MATHEMATICS
Name of Learner: _______________________________Grade Level: ________________
Section:________________________________________ Date:_____________________

LEARNING ACTIVITY SHEET

TAXABLE & NON-TAXABLE BENEFITS OF WAGE EARNERS
Background Information for Learners
People at work receive benefits. The benefits can either be taxable or nontaxable. One
example of these is the cash given by company once one is chosen as the “Employee of the
Year”. This is an example of a taxable benefit. The benefits of wage earner are long-term
benefits, minimum wage earners are tax exemption, bonuses and allowances, 13th month pay,
holiday pay, special pay, overtime pay, night shift differential and hazard pay, leave
incentives and health-related benefits and insurances.
Learning Competency with Code
Distinguish taxable from non-taxable benefits. ABM_BM11SW-IIe-6
Activity 1 True or False
Instructions: Identify if the statement of the teacher is True or False.

Answer__________________
Give three (3) examples of non-taxable benefits of employees.
1.__________________________________
2.__________________________________
3.__________________________________

29
Activity 2. Word Search Puzzle
Instructions: Identify the non-taxable benefits through word search puzzle.

Activity 3:
What is De Minimis benefit? Give at least three examples od De Minimis benefits in the
Philippines?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

Reflections:
In this activity I have learned that _______________________________________________

________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References:
Lopez, Brian Joy C., Martin-Lundag, Leah C., and Dagal, Kenneth Adrian P., Business Math,
Quezon City, Philippines
Answer Key
Activity 1: False
Activity2 Word Search Puzzle
Medical cash allowance
Rice subsidy
Gifts

30
Activity 3:
De Minimis Benefits as Revenue regulation No. 8-2012
“De Minimis Benefits” are facilities or privileges furnished or offered by an employer to his
employees that are relatively small value and are offered or furnished by the employer merely
as means of promoting the health, goodwill, contentment, or efficiency of his employees,

The government consider the following to be De Minimis benefits

1. Ten days monetized unused vacation leave credits
2. Medical cash allowance to dependents of employees not exceeding P750 per semester
or P125 per month
3. Rice Subsidy of P1,500 or one sack of rice per month
4. Uniform allowance not exceeding P5,000.00

31
 BUSINESS MATHEMATICS
Name of Learner: ________________________________Grade Level: _____________
Section:______________________________________ Date:___________________

LEARNING ACTIVITY SHEET

Standard deductions of Wage Earners
Background Information for Learners
Deductions is the amount of money held by any authority as form of payments for some necessary
dues, like taxes, loans, etc. Example of deductions are income tax (withholding tax), GSIS or SSS
contributions, PhilHealth, Pag -IBIG, loan amortization from GSIS, SSS, Pag-IBIG (if the wage
earner has existing loans), etc. Income tax (withholding tax), SSS, GSIS, PhilHealth and Pag-IBIG are
mandated deductions by the government.
The deductions can be fixed amount or a percentage of the basic salary.

Learning Competency with Code.

Enumerate the standard deductions with the corresponding computations. ABM_BM11SW-
IIe-7

Activity 1 Problem Solving

Instructions: Compute the net take home pay of Covid Marie.
Problem: Covid Marie is a teacher with a basic salary of P 24,495.00 and P.E.R.A of P
2,000.00. Her monthly deduction in GSIS Personal Share is P2,204.55; Medicare
(PhilHealth) P 367.42; Pag-IBIG Fund P100.00 and BIR Withholding Tax P198.01.00.
Solution:

32
Activity 2 Word Search Puzzle
Instructions: Identify the standard deductions through word search puzzle.

Activity 3. Cross Word Puzzle

Instructions: Complete the crossword by filling in a word that fits each clue
.

33
Reflections:
In this activity I learned that____________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References:
Lopez, Brian Joy C., Martin-Lundag, Leah C., and Dagal, Kenneth Adrian P., Business Math,
Quezon City, Philippines

Answer Key
Activity 1
Solution:
Basic Salary P 24,495.00
P.E.R. A 2,000.00
Gross Compensation 26,495.00
Less: GSIS Personal Share (Basic Salary X 9%) 2,204.55
Medicare (PhilHealth) Please refer to Premium Contribution Table 367.42
Pag Ibig Fund 100.00
BIR Withholding Tax Please refer to New TRAIN Income Tax Table 198.01
Net Take Home Pay 23,625.02
Answers:
GSIS Personal Share ` 2,204.55
Medicare (Philhealth) 367.42
Pag ibig Fund 100.00
BIR Withholding Tax 198.01
Monthly standard deductions 2,869.98
Net Take Home Pay 23,625.02

Activity 2 Word Search Puzzle

Withholding tax
PhilHealth
Pag-IBIG premium
SSS premium
Retirement fund

Activity 3 Cross Word Search Puzzle

1. Charges
2. PhilHealth
3. Taxes

34
 BUSINESS MATHEMATICS
Name of Learner: _______________________________ Grade Level: ________________
Section:_______________________________________ Date: _____________________

LEARNING ACTIVITY SHEET

VARIABLES NEEDED IN THE COMPUTATION OF OVERTIME

BACKGROUND INFORMATION FOR LEARNERS

Labor Code of the Philippines defines the following variables needed in the
computation of the overtime
Article 83. Normal hours of work. The normal hours of work of any employee shall not
exceed eight hours a day.
Article 86. Night shift Differential. Every employee shall be paid a night differential of not
less than 10% of his regular wage for each hour of work performed between ten o’clock in
the evening and six o’clock in the morning.
Article 87 Overtime Work. Work may be performed beyond eight hours a day provided that
the employee is paid for overtime work.
Article 88. Undertime not offset by overtime. Undertime work on any particular day shall
not be offset by overtime work on any other day.

Learning Competency with Code

Identify the variables needed in the computation of overtime. (ABM_BM11SW- IIe -8)
Activity 1
Directions. Get a copy of 2020 calendar as a reference. Identify the category of each date and
write it in the appropriate box.
*Note: Consider SUNDAY as rest day.
January 1 June 7 March 26 February 7
October 10 November 30 December 25 November 1
May 21 December 8 February 25 April 10
November 2 April 14 July 26 August 2
January 5 August 21 September 30 June 12

Ordinary Day Rest Day or Special Non-

working Holiday

35
 Rest Day which falls on Regular Holiday
Special Non-working
Holiday

Activity 2
Directions. Complete the words based on the given description and clues. Write the missing
letters on the blanks. After which locate the words/terms below in the grid.
*Note: The direction of the words can be reversed, horizontal, vertical, or diagonal.
❖D _ L _ is the national government agency mandated to formulate policies, implement
programs, and serve as the policy-coordinating arm of the Executive Branch in the field of
labor and employment.

❖_ O _ _ D _ Y S - it means any special day of rest or relaxation, as opposed to normal days

away from work or school.

❖E M _ L _Y _ _ is someone who gets paid to work for a person or company.

❖_ M P _ _Y _ R - a person or business that employs one or more people, especially for wages
or salary.

❖H _ _ R L Y R _ T _ refers to the amount of remuneration a worker/employee receives for

each hour that they work

❖J _ _ is a piece of work, especially a specific task done as part of the routine of one's
occupation or for an agreed price

❖L _ B _ R C _ _ E of the Philippines stands as the law governing employment practices

and labor relations in the Philippines.

❖_ R _ I N A R _ (working) D _ Y means a day in which an employee is normally metered

to work.

❖_ V E _ T _ _ E is the amount of time someone works beyond normal working hours.

❖O _ E _ T I M _ R _ T E calculates the ratio between employee overtime with the regular

hours in a specific time period.

36
❖R _ _ T D _ Y is defined as a continuous period of not less than 24 hours during which an
employee is entitled to abstain from working for his employer.

❖_ P E _ _ A L N _ N W _ R _ I N G D _ Y is a public holiday. It is a day off for the

general population, and schools and most businesses are closed.

❖W _ G _ - money that is paid or received for work or services, as by the hour, day, or week

❖W _ _ K _ N G D A _ _ - those days of a week on which work is done

❖_ I _ H T hours, according to the Labor Code of the Philippines, was the maximum number
of hours that we can work in one day.

Activity 3
Directions. Read and analyze the given situation below. Complete the table with the required
information needed.
Pedro was asked to work for 10 consecutive days including Holy Week by his
employer. His day off are Saturday and Sunday.

37
 Time Overtime
Date Day Day Category
Spent (hours)

April 3, 2020 Friday 3

April 4, 2020 Saturday 11.5
April 5, 2020 Sunday 9
April 6, 2020 Monday 2.5
April 7, 2020 Tuesday 13
April 8, 2020 Wednesday 0.5
April 9, 2020 Thursday 2
April 10, 2020 Friday 8
April 11, 2020 Saturday 4
April 12, 2020 Sunday 9.5

Reflection:
What have you learned from this topic?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References:
Norma D. Lopez-Mariano, PhD (2016). Business Mathematics, Manila
https://payrollhero.ph/ot_pay
https://www.officialgazette.gov.ph/section/briefing-room
https://en.wikipedia.org
www.dictionary.com
www.lawinsider.com
www.labour.gov.hk/eng/public/wcp/ConciseGuide
www.timeanddate.com
http://puzzlemaker.discoveryeducation.com/code/BuildWordSearch.asp
www.yourdictionary.com/working-day

38
ANSWER KEY
Activity 1

Ordinary Day Rest Day or Special

Non-working
October 10 Holiday
May 21
April 14 November 2
March 26 June 7
September 30 December 8
February 7 August 21
February 25
July 26
August 2

Rest Day which falls on Regular Holidays

Special Non-working
Holiday January 1
November 30
January 5 December 25
November 1 April 10
June 12

Activity 2:
1. DOLE 9. OVERTIME
2. HOLIDAYS 10. OVERTIME RATE
3. EMPLOYEE 11. REST DAY
4. EMPLOYER 12. SPECIAL NONWORKING DAY
5. HOURLY RATE 13. WAGE
6. JOB 14. WORKING DAYS
7. LABOR CODE 15. EIGHT
8. ORDINARY DAY

39
Activity 3:
Day Time Overtime Day Category
Date
Spent (hours)
April 3, 2020 Friday 11 3 Ordinary (working) Day
April 4, 2020 Saturday 11.5 3.5 Rest Day
April 5, 2020 Sunday 9 1 Rest Day
April 6, 2020 Monday 10.5 2.5 Ordinary (working) Day
April 7, 2020 Tuesday 13 5 Ordinary (working) Day
April 8, 2020 Wednesday 8.5 0.5 Ordinary (working) Day
April 9, 2020 Thursday 10 2 Regular Holiday
April 10, 2020 Friday 8 0 Regular Holiday
Saturday Rest Day which falls on
April 11, 2020 12 4
Regular Holiday
April 12, 2020 Sunday 9.5 1.5 Rest Day

40
 BUSINESS MATHEMATICS
Name of Learner: ____________________________ Grade Level: ______________
Section:_____________________________________ Date: ____________________

LEARNING ACTIVITY SHEET

Computation of Overtime Pay

BACKGROUND INFORMATION FOR LEARNERS

According to Article 83 of the Labor Code, the normal hours of work of any employee
shall not exceed eight (8) hours a day. Thus, if , it is subject to the regular hourly
rate of the employee.
If hours > 8, then the excess time (hours – 8) is subject to a higher hourly rate called
overtime rate. The computation of overtime rate depends if the day overtime was spent is an
ordinary day, rest day or special holiday, rest day falling on a special holiday, or regular
holiday.
Here is the summary of hourly rates for different cases.
Hourly Rates
Cases Regular Overtime

On an Ordinary Working Day

On a Rest Day or Special Nonworking Holiday

On a Rest Day Falling on a Special Holiday

On a Regular Holiday

Example 1. Calculate the regular pay, overtime pay and total pay of the following employees
with a rate of

Ana who worked for 8 hours on January 1, 2020.

John who worked for 12.5 hours on January 6, 2020.
Solution:
Ana who worked for 8 hours on January 1, 2020.
January 1, 2020 – Regular Holiday
Regular Pay:

Overtime Pay:

41
Total Pay:

Solution:
John who worked for 12.5 hours on January 6, 2020.
January 6, 2020 – Ordinary Working Day
Regular Pay:

Overtime Pay:

Total Pay:

Learning Competency with Code

Compute overtime pay. (ABM_BM11SW- IIe -9)

Exercise 1.
A. Directions. Using the given situation and data below, identify the correct answers of
the questions asked. Write your answers on the blanks after each question.
Example:
Questions:
1. What is 7 multiplied by 2? ____14____
2. How much is a pen when you bought 20 pcs. for Php 120.00?___6___
3. How many hours is equivalent to 240 minutes? ___4____
4. What is 10 divided by 4 ? ___2.5____

Answer:

42
 Ms. Santiago is an employee in a factory. Her hourly rate is PhP73.25. Monday and
Wednesday are her rest days.

No. of hours
Date Day
worked
June 8, 2020 Monday 10
June 9, 2020 Tuesday 9.5
June 10, 2020 Wednesday 12

June 11, 2020 Thursday 8

June 12, 2020 Friday 13
Questions:
1. How many hours does Ms. Santiago spend for overtime on June 10, 2020? _________
2. How much overtime pay does she have on June 8, 2020? _________
3. Solving for her overtime pay on June 9, 2020, what percentage will be used? _________
4. How much overtime pay does she receive on June 11, 2020? _________
5. How many percent is used to compute for her overtime pay for June 12, 2020? _______
6. How many hours does she spend for overtime on June 8, 2020? _________
7. For June 10, 2020, what percentage will be used to calculate her overtime pay? _________
8. How much is her overtime pay on June 9, 2020? _________
9. On June 10, 2020, how much does she get for her overtime pay? _________
10. How much will be her overtime pay on June 12, 2020? _________

B. Directions. Complete the phrase by locating your answers with the letters below and
put the correct letter on its corresponding box.

Exercise 2.
Directions. Complete the table with the needed information. Round off your answers to the
nearest hundredths.
Bounty Farm has 10 production workers, 4 of them were scheduled to work from
December 20, 2020 to December 30, 2020. Their regular hourly rate is Php85.50. Rest day
were scheduled Saturday and Sunday.

43
 No. of hours Regular
Name of Overtime
Date spent in Total Pay
Employee (8 hours) pay Pay
work

December 20, 2020 10 ₱ 889.20

M. Aquino December 21, 2020 8.5 ₱ 53.44
December 22, 2020 11 ₱ 684.00

December 23, 2020 10.5 ₱ 951.19

A. Marquez December 24, 2020 12 ₱ 577.98
December 25, 2020 10 ₱ 1,368.00

December 26, 2020 13 ₱ 722.48

J. Bernardo December 27, 2020 8 ₱ 889.20
December 28, 2020 13 ₱ 684.00

December 29, 2020 11 ₱ 320.63

R. Gomez
December 30, 2020 12 ₱ 2,257.20

Questions:

1. Who among the four workers spent the longest time on work?
___________________________________________________________________________
___________________________________________________________________________

2. Who among them earned the most?

___________________________________________________________________________
___________________________________________________________________________

3. Why do you think M. Aquino earned the least?

___________________________________________________________________________
___________________________________________________________________________

4. Between A. Marquez and J. Bernardo, who spent more time on work?

___________________________________________________________________________
___________________________________________________________________________

5. Why did A. Marquez earn more than J. Bernardo despite of time difference?
___________________________________________________________________________
___________________________________________________________________________

44
Exercise 3.
Directions. Create a scenario involving overtime pay. Form 3 questions from the scenario
you have created and answer it. Show your complete solution or write an explanation if
questions did not involve computations. Avoid erasures.
Scenario:

Question 1
___________________________________________________________________________
___________________________________________________________________________
Solution/Explanation 1
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
Answer1
___________________________________________________________________________
___________________________________________________________________________

Question 2
___________________________________________________________________________
___________________________________________________________________________
Solution/Explanation 2
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
Answer 2
___________________________________________________________________________
___________________________________________________________________________

Question 3
___________________________________________________________________________
___________________________________________________________________________
Solution/Explanation 3
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
Answer 3
___________________________________________________________________________
___________________________________________________________________________

45
Rubrics for the Problem Making and Solving

Aspects 5 4 3 2 1
The formulated The formulated The formulated
Did not
problem/situati problem/situati problem/situati The formulated
finished
on and all the on and 2 on and 1 problem/situati
Content any
questions are questions are question are on is not related
problem/
related to the related to the related to the to the topic.
situation.
topic. topic. topic.
Mathematic Got 1 to 2
All answers and Got 2 correct Got 1 correct No correct
al correct answers
solutions/ answers and answer and answers
Knowledge but incorrect
explanations are solutions/ solution/ and
and solution/explan
correct. explanations. explanation. solutions.
Application ation
The work is The work
The work is The work is
presented in a appears
presented in a presented in an
Organizatio neat and unorganized. It The work
neat, clear, organized
n and organized is hard to know was
organized fashion but may
Neatness fashion that is what unreadable.
fashion that is be hard to read
usually easy to information
easy to read. at times.
read. goes together.
No
Two (2) Only one
All questions completed
Completen questions and question and Only questions
and procedures question
ess procedures are procedure are are created.
are completed. and
completed. completed.
procedure.

Reflection:
What have you learned from this topic?
___________________________________________________________________________
___________________________________________________________________________
References:
Norma D. Lopez-Mariano, PhD (2016). Business Mathematics, Manila
www.ndvlaw.com
https://www.laborlaw.ph/legal/overtime-pay-under-philippine-labor-law
https://blr.dole.gov.ph/2014/12/11/labor-code-of-the-philippines

46
 ANSWER KEY
EXERCISE 1:
1. 4 6. 2
2. 247.59 7. 1.69
3. 1.25 8. 137.34
4. 0 9. 495.17
5. 6 10. 952.25

Scoring: 1 point for every correct answer and 1 point for every correct letter on each box.
EXERCISE 2:

Name of No. of hours Regular

Date Overtime Pay Total Pay
Employee spent in work (8 hours) pay

December 20, 2020 10 ₱ 889.20 ₱ 288.99 ₱ 1,178.19

M. Aquino December 21, 2020 8.5 ₱ 684.00 ₱ 53.44 ₱ 737.44
December 22, 2020 11 ₱ 684.00 ₱ 320.63 ₱ 1,004.63

December 23, 2020 10.5 ₱ 684.00 ₱ 267.19 ₱ 951.19

A. Marquez December 24, 2020 12 ₱ 889.20 ₱ 577.98 ₱ 1,467.18
December 25, 2020 10 ₱ 1,368.00 ₱ 444.60 ₱ 1,812.60

December 26, 2020 13 ₱ 889.20 ₱ 722.48 ₱ 1,611.68

J. Bernardo December 27, 2020 8 ₱ 889.20 ₱ 0.00 ₱ 889.20
December 28, 2020 13 ₱ 684.00 ₱ 534.38 ₱ 1,218.38

December 29, 2020 11 ₱ 684.00 ₱ 320.63 ₱ 1,004.63

R. Gomez
December 30, 2020 12 ₱ 1,368.00 ₱ 889.20 ₱ 2,257.20

1. J. Bernardo spent the longest time on work among the four workers.
2. A. Marquez is earned the most among them.
3. M. Aquino is the third in terms of time and also, he went to work in 2 ordinary days
which has the lowest overtime percentage.
4. J. Bernardo spent more time on work than A. Marquez.
5. A. Marquez earn more than J. Bernardo even though J. Bernardo spent more time on
work. It is because, A. Marquez went to work on a regular holiday which has higher
overtime percentage.
Activity 6:
Answers may vary… Refer to the given rubrics.

47
 BUSINESS MATHEMATICS
Name of Learner: _________________________ Grade Level: _____________________
Section: _________________________________ Date: ___________________________

LEARNING ACTIVITY SHEET

THE FUNDAMENTAL OPERATIONS OF MATHEMATICS AS
APPLIED IN SALARIES AND WAGES

Background Information for Learners

Spreadsheets are an essential business and accounting tool. They can be challenging but it
can help business organize and categorize data into a logical format.
By using E spreadsheet, you can tract your employee’s wages using formula. The most
important formula involves total hours worked, regular time hours worked, overtime worked,
and overtime pay.
Business organization uses software to have a reliable and credible computation of salaries
and wages of their employees.

Learning Competency with Code

• Use E-spread sheet in the computation of salary and overtime pay
ABM_BM11SW-IIf-10
• Present graphical representation of the details or particulars of the salary
ABM_BM11SW -IIf-13
Activity 1: Computation of Salary and Overtime Pay Using Microsoft Excel
Directions: Supply the missing information. Use Excel to compute the regular, overtime and
total earnings each of the employees.
Total
Hours
Employee Regular Overtime Regular Overtime Regular Overtime Total
Rate in Rate in Earnings
Peso Per Peso Per
Hour Hour
Estrada, A 38.5 ______ 250.75 375 ? ? ?

Ferrer, D. 40 5.5 320.00 480 ? ? ?

? ? ?
Fauna, C 35 ______ 210.00 315

Gomez, Y 40 7 350.00 525 ? ? ?

Han, S. 40 4.5 400.00 600 ? ? ?

Activity 2 Computation of Salary and Overtime Pay

48
 A. Directions: Complete the following payroll summary. Assume that more than 40
hours of work is paid OT premium of 25%. Use Excel.

Hourly Earnings M T W Th F Reg. OT Gross

Employee Rate
Reyes, J P/305 9 8 8½ 10 10 ½

Cuaresma, P/260 8 8 5 12 12
T
Collado, I P/360 - 10 11 10 8

B. Directions: Using data in Activity 2 (A), compute for the gross earning of Reyes,
Cuaresma and Collado assuming that overtime is paid in excess of 8 hours work a
day. Use Excel.

Employee Regular Earnings Overtime Earnings Gross Earnings

Reyes, J.

Cuaresma, T

Collado, I

Activity 3: Computation of Salary and Overtime Pay

Directions: Compute for Joel B. Lopez total earnings using Microsoft Excel.
Joel B. Lopez is paid on an hourly basis. The company allows employees 15-minute grace
period in the morning. Office hours begins at 8:00 a.m. and end at 5:00 p.m. with 1-hour
lunch break and 15 minutes coffee break each in the afternoon. An employee who comes
beyond the 15-minute grace period forfeits the same and deductions are made from his salary
according to the schedule given below. An overtime premium of 25% is given for regular
overtime; 50% for Saturday work; and double-time for Sunday and holidays. Joel B. Lopez’s
hourly rate is 50.50.
16 minutes - ¼ hour deduction
17-30 minutes - ½ hour deduction
31-45 minutes - ¾ hour deduction
46-60 minutes - 1-hour deduction

49
 Joel B. Lopez’s daily time record showed the following:

Days In Out In Out

Monday 8:01 12:00 1:05 7:00

Tuesday 8:17 12:02 1:02 7:30

Wednesday 8:45 12:05 1:00 5:00

Thursday 9:00 12:00 1:00 6:30

Friday 8:24 12:01 12:59 5:01

Saturday 8:00 12:00

Activity 4: Graphical Representation of Salary

Directions: Compute and make a graphical representation of Ariel B. Patricio earnings.
Ariel B. Patricio is a salesman of Naka Tipid Inc. His rest day is Wednesday. He is paid
overtime in excess of 40 hours a week. His hourly rate is 50.25. For the week, he worked for
50 hours, excluding the 5 ½ hours he rendered on Wednesday. His regular overtime premium
is 25% and his holiday overtime premium is 100%. Compute his gross earnings.
Activity 5 Graphical Representation of Salary
Dela Cruz J. works for a company that pays overtime for hour worked over 48 in a week. For
regular overtime (hours over 48 in a week), the company pays time and a half. For overtime
on Sundays and holidays, the company pays double-time. Compute for Dela Cruz J’s salary
for the week detailing her regular pay, her regular overtime pays, and her Sunday / holiday
pay given the following: Dela Cruz J. is paid P/58 per hour.
Monday 8 hours Friday 10.5 hours
Tuesday 10 hours Saturday 5 hours
Wednesday 12 hours Sunday 5 hours
Thursday 8.5 hours
Reflections:
Write your brief description of your experiences by answering the following questions.
1. What is the most important thing you have learned from the activity?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

50
2. Do you do you feel that activity relates to the real-world situations and problems?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
3. What are the difficulties have you encountered in the activities?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References:
Favila, Noel and Ingeso, Ma. Lourdes, Business Math, 2017 edition Educational Resources
Corporation Publishers, Brgy. Bagong Lipunan ng Crame, Cubao, Quezon City, Philippines
Lopez, Norma, Business Mathematics,Rex Book Store,Manila,Philippines
Answer Key

Activity 1

Total Regular
hours Rate Overtime
Rate in Total
Employee Regular Overtime in Peso Peso Regular Overtime Earnings

Estrada 38.5 250.75 375.00 9,653.88 9,653.88

Ferrer 40 5.5 320.00 480.00 12,800.00 2,640.00 15,440.00

210.00 315.00 7,350.00 7,350.00
Fauna 35

Gomez 40 7 350.00 525.00 14,000.00 3,675.00 17,675.00

Han 40 4.5 400.00 600.00 16,000.00 2,700.00 18,700.00

Activity 2
A.
Earnings Regular OT
Employee M T W Th F Gross
Rate Hour Hour
Reyes 305 9 8 8.5 10 10.5 40 6 46
Cuaresma 260 8 8 5 12 12 40 5 45
Collado 360 10 11 10 8 39 - 39

51
B.
Regular Overtime Gross
Employee
Earnings Earnings Earnings

Reyes 12,200.00 2,287.50 14,487.50

Cuaresma 10,400.00 1,625.00 12,025.00

Collado 14,040.00 14,040.00

Activity 3
J. Lopez Daily Time Record

Regular
Hours Regular Regular
Days Deduction OT Rate Per OT Pay Gross
Rendered Hours Earnings
Hour

Monday 10 8 2 50.50 404.00 126.25 530.25

Tuesday 10.5 0.5 8 2 50.50 404.00 126.50 530.50
Wednesday 8 0.75 7.25 50.50 366.13 366.13
Thursday 9.5 1 8 0.5 50.50 404.00 31.56 435.56
Friday 8 0.5 7.5 50.50 378.75 378.75
Saturday 4 4 50.50 303.00 303.00
Total Salary for
1 week 2,544.19

52
Activity 4 Graphical Representation of Salary

Activity 5

53
 BUSINESS MATHEMATICS
Name of Learner: _____________________________Grade Level: ______________
Section: ____________________________________ Date: ____________________

LEARNING ACTIVITY SHEET

FORMS OF BUSINESS DATA PRESENTATION
Background Information for Learners
Data is a collection of facts such as numbers, words, measurements, observation, or
description of things.
Business data means all business information and all personally-identifying information and
data that is accessed, collected, used, processed, stored, shared, distributed, transferred,
disclosed, destroyed, or displaced of by any of the Business Systems.
Presentation of data refers to the organization of data into tables, graphs or charts, so that the
logical and statistical conclusions and be derived from the collected measurements.
Data may be presented in three (3) forms:
Textual presentation of data means presenting data in the form of words, sentences and
paragraphs.
Example: Out of 100 samples interviewed, the following flavors of teas offered by “TeaPid
Milk Tea House” were noted as their best sellers. 56 for Winter melon, 29 for Matcha and15
for Okinawa.
Table/Tabular presentation of data means a systematic organization of data in columns and
rows.
Example:
Table 1: Smartphone Percentage of units sold distribution by brand:2018
Smartphone Brand No. Of units sold in 2018 Percentage of units sold
in 2018
Apple 30345 27.67%
Samsung 28123 25.64%
Oppo 25234 23%
Viv0 15078 13.75%
Other Brand 10897 9.94%

Graphical presentation of data is a way of analyzing numerical data. It exhibits the relation
between data, ideas, information, and concepts in a diagram. There are different types of
graphical presentation of data are as follows:
• Bar Graph- is a graph used to show relationships or comparison between two
groups. A typical bar graph has a label or title, x-axis, y-axis, scales or
increments for the axis and bars.
Example: Figure 1

54
 Figure 1: Favorite Type of Movie

• Pie or Circle Graph – is a special chart/graph that uses pie slices to show
relative sizes of data. It is divided into sectors where each sector shows the
relative size of each value.
Example: Figure 2

• Line Graph- is formed by joining the points given by the data with straight
lines. It is usually used to show the change of information over a period of time.

Example: Figure 3

Figure 3: Daily Sales in RM of different categories of items for four days

55
 • Pictograph or pictogram is a way of showing data using images. Each image
stands for a certain number of things.
Example: Figure 4
Soccer Ball Sold
January

February

March

Note that each picture of a soccer ball means 5 soccer balls.

So the pictograph is showing:

In January 15 soccer balls were sold.
In February 10 soccer balls were sold.
In March 20 soccer balls were sold.

Learning Competency with Code

Compare the forms (textual, tabular, and graphical) of business data. ABM_BM11PAD-IIg-
2

56
Directions and Instructions
Hello learner! Read and understand each activity before you carry out each instruction.
But before that you should fill-out the learning contract below. Good Luck!

LEARNING CONTRACT

AGREEMENT: By signing the contract, you are hereby accepting the responsibility to finish
Level 1: LOAD
the activity package and submit it to your teacher (____________________) on
Load up your environmental speeches with different patterns and outlines.
(____________________).

Activity 1: HUNT
Directions: Find and encircle the different forms of business data presentation. Write a short
description/s of each form in the box of the next page.

H U S L I S T F O R M A T W A S P O S R
T E X T U A L P R E S E N T A T I O N I
L R E D U C E R E U S E R A C Y C L E S
Q W E R T Y U I O P O N T B E A R T H E
S V E R T D F G H J K L C U N T R A S T
A E P I V A W A R E N E S L L L O V E E
V L L T T T I J L S A T U A O P M B O N
E T A L O O B E Y R U L E R J F U V T V
M H N K E V G O J G L O B P L E T O A I
O E T B E B O E W A R M I R G I L L B R
T S A P R O T E T P O W S E N S I U L O
H C L I M A T E K A G A I S S I N N E N
E I I H I M E B A E C H A E G E E T F M
R E F L O L C S T E W A R N A L O E O E
E N E C H R O N O L O G I T A L J E R N
A C O N S I D E R N A T U A E H A R M T
R E D U C E H E A T C A U T A L M H A N
T O C H A N G E T H E W O I L D U I T O
H F E C O F R I E N D L Y O I F E M I W
G R A P H I C A L T G H S N D O T T C A

Forms of Business Data Presentation:

57
ACTIVITY 2: CONNECT
Directions: In each circle write the forms of business data presentation you are comparing.
Then, write details how the forms are different in the outer circles and how the forms are the
same where the circles overlap.
Form 1___________________ Form 2____________________

Form 3___________________

ACTIVITY 3: Make It Real!

Directions: Do what is being ask. Write your answer in a separate sheet of paper
1.Think of a topic in busines that is of interest to you.
2. Gather data on the chosen topic
3. Create a graphical representation
General Standard Based- Rubric
Emerging Developing Meeting Exceeding

The learner demonstrates The learner The learner The learner

a beginning demonstrates some demonstrates a demonstrates an
understanding of grade- understanding of complete & consistent advanced
level standard. grade-level standard. understanding and understanding that
*Intensive support and *It requires additional application of grade- exceeds grade-level
intervention are required support to progress. level standard standards as
evidenced by a depth
of a higher level of
complexity.

58
Reflections:
Reflect on the concepts and ideas that have just been introduced, make connections to your
prior knowledge or experience, and seek clarification by completing the following:
• I learned that______________________________________________
• I changed my attitude about__________________________________
• I became more aware of_____________________________________
References:
Lawinsider.com/dictionary
https://www.academia.edu/34527054
https://www.mathisfun.com/data
Answer Key
Level 1: HUNT
H U S L I S T F O R M A T W A S P O S R
T E X T U A L P R E S E N T A T I O N I
L R E D U C E R E U S E R A C Y C L E S
P A Y A T T E N T I O N T B E A R T H E
S V C O M P A R I S O N C U N T R A S T
A E P I V A W A R E N E S L L L O V E E
V L L T T T I J L S A T U A O P M B O N
E T A L O O B E Y R U L E R J F U V T V
M H N K E V G O J G L O B P L E T O A I
O E T B E B O E W A R M I R G I L L B R
T S A P R O T E T P O W S E N S I U L O
H C L I M A T E K A G A I S S I N N E N
E I I H I M E B A E C H A E G E E T F M
R E F L O L C S T E W A R N A L O E O E
E N E C H R O N O L O G I T A L J E R N
A C O N S I D E R N A T U A E H A R M T
R E D U C E H E A T C A U T A L M H A N
T O C H A N G E T H E W O I L D U I T O
H F E C O F R I E N D L Y O I F E M I W
G R A P H I C A L T G H S N D O T T C A

Forms of Business Data Presentation (Answers may vary)

Activity 2: Connect (Answers may vary)
Activity 3: Make It Real! (Answers may vary)

59
 BUSINESS MATHEMATICS
Name of learner: ______________________________ Grade Level: ___________________
Section:______________________________________ Date: _________________________

LEARNING ACTIVITY SHEET

Analysis and Interpretation of Business Data

Background Information for Learners:

Measures of Central Tendency:
1. Mean- also known as the arithmetic mean.
for ungrouped data
for grouped data
2. Median- the middle entry of an ordered list of data (from highest to lowest or from
lowest to highest).

Md = for ungrouped data

Md = for grouped data

3. Mode- the most frequently occurring entry.

Measures of Variation:
1. Range- the difference between the highest and the lowest entries
Range = HS – LS
2. Interquartile Range- the difference between the third quartile and the first quartile.
Quartiles are points which divide the set data into four equal parts.
IQR = Q3 – Q1
3. Standard Deviation- the principal square root of the variance. It measures the
difference of every score from the mean, It is the most important measure of spread.

4. Variance- the average of the squared deviation of every score from the mean.

=
5. Coefficient of Variation- shows variation relative to the mean. To compare two or
more groups, compare their coefficients of variation (usually in percentage).

60
Test of Significant Difference
1. Z-test- used for large sample sizes specifically when n is greater than or equal to (n
30)
2. T-test- used for small numbers, which are less than 30.

Learning Competency with Code

The learners analyze and interpret the data presented in the table using measures of central
tendency and variability and tests of significant differences. (ABM_BM11PAD-IIH-5
Activity 1: True or False
Directions: Write letter “T” if the statement is true and “F” if the statement is false.
________1. Every score contributes to the value of the mean.
________2. The mode in a data is always unique.
________3. Median is always affected by the highest and lowest scores.
________4. Mean is easily affected by highest and lowest scores.
________5. Mode divides the distribution into two equal parts.
________6. If n is odd, the median is the middle number.
________7. Every score contributes to the value of the mean.
________8. Mode is the entry that appeared many times.
________9. There is only one mode in a given data.
_______10. If n is even, the median is the average of the two middle numbers.

Activity 2: Find a word in a puzzle and explain.

E V C K I Y T Y A X
A Z T E S T V R O Q
P X C L C Y O A X R
I M O D E Z H N A T
Y E D X I K J G R T
V A R I A N C E F E
G N I P D K J K S S
I R I H B Z D D A T
E A W M E D I A N Z
E E O I B J B B S W

1. __________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

61
 2. __________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
3. __________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
4. __________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
5. __________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________

Activity 3: Multiple Choice.

Directions: Read the statements carefully. Write the letter of your choice in your answer
sheet.
Two groups of sales representatives submitted their motorcycle sales report on the first
quarter of 2019.
Group A Lea Kyle Carla Sam Dan Calix Steve
Number of 10 20 16 28 17 10 18
Motorcycle

Group B Lary Desiree Felix Pem Sandy George Amari

Number of 14 12 18 22 20 12 15
Motorcycle

1. What is the mean of the number motorcycle sold by group A?

a. 16 b. 15 c. 10 d. 17
2. What is the median of the number of motorcycles sold by group B?
a. 16 b. 15 c. 12 d. 22
3. Which group performs better?
a. Group A because Sam sold 28 motorcycles.
b. Group B because Pem and George have sold 12 motorcycles.
c. Group A because their mean is higher than Group B
d. Group B because their mode is higher than Group A
4. What is the range of group A?

62
 a. 15 b. 18 c. 28 d. 10
5. What is the standard deviation of number of motorcycles sold by Group B?
a. 10 b. 3.93 c. 18 d. 17

Activity 4: Problem Solving:

A. Coleen is the owner of pizza house in Isabela. She records the number of pizzas sold
on a certain day and obtains the following figures:
SCHEDULE (24 hours format) NUMBER OF PIZZA SOLD
8:00-10:00 4
10:01-12:00 9
12:01-14:00 13
14:01-16:00 9
16:01-18:00 7
18:01-20:00 11

Compute for the following:

1. Mean
2. Median
3. Mode
4. Range
5. Interquartile range
6. Standard deviation

Interpretation:
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________

B. A manufacturing company of sports equipment has developed a new synthetic fishing

line that it claims has a mean breaking strength of 8 kilograms with a standard
deviation of 0.5 kilogram. Test the hypothesis that μ=8 kilograms against the
alternative that μ ≠ 8 kilograms if a random sample of 50 lines is tested and found to
have a mean breaking strength of 7.8 kilograms. Use a 0.01 level of significance.

1. State the null and alternative hypotheses.

_________________________________________________________________
_________________________________________________________________

2. Select the appropriate test statistic and establish the critical region.

63
 _________________________________________________________________
_________________________________________________________________

3. Compute for the test statistical value.

_________________________________________________________________
_________________________________________________________________

4. Decide. The decision rule states that “Reject Ho if the test statistic value lies
inside the critical region; if not, reject the H1. “
_________________________________________________________________
_________________________________________________________________

5. Make a conclusion.
_________________________________________________________________
_________________________________________________________________

Rubrics for Scoring (Per Item)

Points Description
5 There is a clear explanation on the idea and supported by
detailed information
3 There is a clear explanation on the idea but not supported by
detailed information
1 Explanation on the idea is not clear.
0 No explanation

Reflections:
What have you learned from the activity?
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________

References:
Lopez, B et. al. (2016) Business Math. Vibal Group, Inc. Quezon City. ISBN 978-971-07-
3848-9
Lopez-Mariano, N. (2016). Business Mathematics. Rex Book Store, Inc. Sampaloc, Manila.
ISBN 978-971-23-7824-9

64
 Answer Key:
Activity 1:
1. T 6. T
2. F 7. T
3. F 8. T
4. T 9. F
5. F 10. T

Activity 2:
E V C K I Y T Y A X
A Z T E S T V R O Q
P X C L C Y O A X R
I M O D E Z H N A T
Y E D X I K J G R T
V A R I A N C E F E
G N I P D K J K S S
I R I H B Z D D A T
E A W M E D I A N Z
E E O I B J B B S W

Activity 3:
1. d
2. a
3. c
4. b
5. b
Activity 4:
1. Mean- 14.47
2. Median – 13. 68
3. Mode- 13
4. Range- 10
5. Interquartile range- 5.12
6. Standard deviation- 3.13

Interpretation and Part II. (Answers may vary)

65
 BUSINESS MATHEMATICS
Name of Learner________________________________ Grade Level_________________
Section: _______________________________________ Date_________________

LEARNING ACTIVITY SHEETS

DIFFERENT KINDS OF GRAPHS AND ITS ESSENTIAL PARTS FOR
DATA PRESENTATION
Background Information for Learners:
Data presenters knows the importance of effectively communicating results, which largely
comes to knowing the different types of charts and graphs, and when and how to use them.
Graphs present data in a picture form and are best used to summarize data or to show your
audience the “big picture.” For this reason, graphs are often used in articles and reports, in
advertising, and in the news. Both table and graphs help people to understand what data says,
and to see the pattern behind it. The four basic graphs are column graph, bar graph, line, and
pie graph.
Learning Competency with Code:
Describe the different kinds of graphs and its essential parts for data presentation.
ABM_BM11_PADIIi-6-7

Activity 1
Directions: Below are images of graphs. Identify what kind of graph and its essential parts.
Write your answer in a separate sheet of paper.
A.

2.
Lourd Brothers Company Sales 1.
(in hundred thousands, Php)
6

5
6
4
Sales (in Php)

3
Sales
2

3 1

0
2015 2016 2017 2018 2019
5.
4. Year

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 B.

Activity 2
Directions: Briefly describe the four basic graphs (Column, Bar, Line, & Pie Graph). Write
your answer in a separate sheet of paper.

Activity 3
Directions: Give what it is being ask. Write your answer in a separate sheet of paper.
A. State at least three reasons, when you should use graphs for data presentation.
B. What are the common elements of the graphs in data presentation?
Reflections:
What have you learned from the activity?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
References
Business Mathematics by Thelma T. Villanueva, M. Luisa V. Tesorio, Raul T. Villaluna, Jr.,
and Flordelita G. Male
Business Math textbook by Brian Roy C. Lopez, Leah C. Martin-Lundag, and Keneth Adrian
P. Dagal pp. 168-179

67
Answer Key:
Activity 1
A. Column Graph
1. Graph Title
2. Y-axis Values
3. Y-axis Title
4. X-axis Title
5. X-axis Values
6. Legend
B. Pie Graph
1. Graph Title
2. Data labels (Percentages)
3. Data Labels (Amount)
4. Legend
Activity 2
Column Graph—consists of patterned rectangles displayed along the baseline called the x-
category or horizontal axis. The height of the rectangle represents the amount of data, which
is evaluated using the y-category or vertical axis. It best show data over a short time span
and relationships between two or more data series.
Bar Graph—is basically a column graph in which the rectangles are arranged horizontally
along the y-axis. The length of each rectangle represents its value, which is evaluated using
the x-axis values. It best show data series and data comparisons in competition and with no
natural order, such as according to time etc.
Line Graph—connects data points with lines; different series are given different line
markings. It best shows the comparison of long series and is best used when attempting to
communicate a data trend.
Pie Graph—is used when showing the relative proportion or percentage of numbers that add
up to a sum. This graph is good for a single series of data. It best shows a good qualitative
view of the data.
Activity 3
A. Use of graphs for data presentation.
1.You want to present an overview of the patterns in your data
2.Your audience is interested in the “big picture”
3. You want to maximize understanding and interest in the data

B. The common elements of these graphs: (column, bar, lie and pie graphs) are its essential
parts: the chart or graph title, labels and legend, the X and Y categories which consists of the
data they are trying to show. In a graph, there are amounts, figures that are shown with its
relation to the other, and that it represents the data being presented as compared or is being
analyzed.

68
 BUSINESS MATHEMATICS
Name of Learner________________________________Grade&Secrion_________________
Learning Strand________________________________ Date Submitted_________________

LEARNING ACTIVITY SHEETS

IDENTIFYING GRAPHS TO USE IN A GIVEN SET OF DATA AND
DRAWING THE GRAPH TO PRESENT THE DATA
Background Information for Learners:
A good graphical display is pleasing to the eye, and therefore, can have the effect of
impressing the viewer. Such an informative graph has a positive impression on the website.
A graph is an alternative way to present a data. It involves a lot of communication power. A
quick look of these graphs may enable the reader to have an instant and meaningful picture of
the vast amount of data.
Different data calls for different graphs. The graphs may all look brilliant, but is it the right
graph for the data? Let us have a good understanding of the different graphs to select the
appropriate graph for a particular kind of data.
Learning Competency with Code:
Give set of business data; identify the graphs to be used. ABM_BM11PAD-IIi-8
Draw the graph/table to present the data. ABM_BM11PAD-IIi-9

Activity 1
Directions: Using the data set below, construct an appropriate graph. Write your answer in a
separate sheet of paper.

No. of
Sports
Students
Basketball 40
Volleyball 28
Baseball 20
Swimming 18
Badminton 8
Chess 10
Track and Field 6
Total 130

Which among the sports is the most preferred by university students? The least preferred?
Activity 2
Directions: Give what is being ask.
Your parents will be out of town on a business trip for a week (might be up to 10 days) and
they entrusted you a twenty thousand pesos cash (P20,000) for you and your siblings’
allowance and for other expected bills to pay for the period. Present your plan in a tabular

69
form and make a graph to present your expected/anticipated expenses for the budget
according to your own way of allocating it. Explain your graph presentation. (30 points).

Activity 3. Create a graph

Directions:
1. Think of a topic in business that is of interest to you e.g. monthly sales in a local store,
daily production of a manufacturing company.
2. Gather data on the chosen topic.
3. Decide on which is the most appropriate graph to use in presenting your data.
4. Create a graph using MS Excel.
5. Secure a printed copy of the graph.

Rubrics
Below Basic Basic Proficient 2 points Advanced 3 points
Incomplete Work 1 point
0 points
Graph Title There was no title There was title There was a title
There was title
included, but it included at the top
included at the top
was not at the of the graph, but
of the graph. The
top of the graph does not match the
title matches the
data on the graph
data on the graph
Graph Labels There were no There were labels The labels were The labels were
labels included but not included in the right
included in the right
in the right place place, but did not
place. The labels
match the data on
match the data on
the graph the graph
Graph Scale There was no There was a scale The scale was
The scale was
scale included but not included in the right
included in the right
in the right place place, but it was not
place. The scale was
appropriate display
appropriate to
the data collected
display the data
collected
Display of data There was no The data was The data displayed The data displayed
data displayed displayed but dis matched the data, matched the data
not matched the but was difficult to collected. The graph
data collected read was easy to read
Graph Appears messy Neat & relatively Neat and relatively Very well designed
Appearance and poorly attractive attractive. and neat

70
Reflections:
What have learned from the activity?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

References
Business Mathematics by Thelma T. Villanueva, M. Luisa V. Tesorio, Raul T. Villaluna, Jr.,
and Flordelita G. Male
Business Math textbook by Brian Roy C. Lopez, Leah C. Martin-Lundag, and Keneth Adrian
P. Dagal pp. 168-179

Answer Key
Activity 1

Most Preferred Sports of University Students

45
40
35
Number of Students

30
25
20
15
10
5
0
Basketball Volleyball Baseball Swimming Badminton Chess Track
andField
Sports

The graph shows that basketball is the most preferred sports by the university students.
While the least preferred sports by the university students is track and field.
Activity 2 Table list

Budget allocation for the Week

Water bill 500
Electric bill 2500
Internet bill 1300
Groceries 5000
Drinking water refills 200
1 sack of rice 1600
1 tank of gasul 800
You and your siblings' allowance 6000
contingency fund 2100
Total 20000

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 Expense Classification
Food Allowance (rice, groceries, water) 6,800 34%
Utilities expenses (water, electricity,
internet) 5,100 26%
cash allowance 6,000 30%
contingency fund 2,100 11%
Total 20,000 100%

The graph shows the P20,000 budget allocated for the following : the biggest share goes to
food: 34%, P6,800 composed of the grocery items and a sack of rice; all of the utilities
expenses that must be paid while our parents are not around: 26%, or a total of P5,100 for
water, electricity, and internet bills; 30% of the total budget is for me and my two siblings
cash allowance P6,000, so that we have P2,000 each; and lastly the remaining 11%, actually
an excess of P2,100 is allocated budget for a contingency fund and might be returned to my
parent as soon as they got home.
Activity 3: Answers may vary

72
 BUSINESS MATHEMATICS
Name of Learner: ________________________________ Grade Level: ____________
Section: ________________________________________ Date: __________________

Learning Activity Sheet

Analyze and Interpret the Data Presented in a Graph/ Table.

Background Information for Learners

After learning how to draw the graph/ table to present data, now, we shall analyze and
interpret the data which is presented in graph/ table. Tables and Graphs are frequently used in
research or statistics to show data.

Process of Analyzing and Interpreting a Graph/ Table

• Identify what the graph/ table represents.
• Check the scale for each graph/ table.
• Locate the elements you want information on.

Example 1.
Number of Senior High School students enrolled in each strand.
Percentage
Strand Number of Students
(%)
Science, Technology, Engineering, and
25 26.6
Mathematics (STEM)
Accountancy and Business Management
27 28.7
(ABM)
Humanities and Social Science (HUMS) 18 19.1
Technical Vocational Livelihood (TVL) 24 25.6
Total 94 100
The table shows the number of Senior High School students enrolled in each of the
four (4) strands namely Science, Technology, Engineering, and Mathematics (STEM),
Accountancy and Business Management (ABM), Humanities and Social Science (HUMS),
and Technical Vocational Livelihood (TVL).
Questions:
1. What does the table represent?
2. How many students are represented in this table?
3. Of these students, which strand has the greatest number of enrollees?
4. Of these students, which strand has the lowest number of enrollees?
5. How many percent enrolled in each strand?
Answer:
The table shows the number of students enrolled in each strand. In general, there are
94 students enrolled in each strand. Out of 94, there are 27 students enrolled in Accountancy
and Business Management Strand (ABM) which recorded as the highest percentage with
28.7%. Meanwhile, out of 94, there are only 18 students enrolled in Humanities and Social
Sciences which is the lowest percentage among each strand with 19.1%. Science,

73
Technology, Engineering, and Mathematics (STEM) got 26.6%, and Technical Vocational
Livelihood (TVL) got 25.6%.

Learning Competency with Code

Analyze and interpret the data presented in a graph/ table. (ABM_BM11PAD-IIi-10)

Activity 1
Directions: Analyze and interpret the different tables/ graphs.

1. Devices available at home that the learner can use for learning

Devices available at home that the learner can use for learning
Grade Non-
Level Cable Basic Desktop
cable Smartphone Tablet Radio Laptop
TV Cellphone computer
TV
11 105 146 15 243 17 132 5 101
12 104 106 13 205 23 126 7 187
The table shows the available devices that the Senior High school students can be
used for learning at home. There are 251 grade 11 students and 210 grade 12 students who
were interviewed.

Questions:
a. What is the most available device do the grade 11 students can be used for learning?
_____________________________________________________________________
_____________________________________________________________________
b. What is the least available device do the grade 11 students can be used for learning?
_____________________________________________________________________
_____________________________________________________________________
c. What is the most available device do the grade 12 students can be used for learning?
_____________________________________________________________________
_____________________________________________________________________
d. What is the least available device do the grade 12 students can be used for learning?
_____________________________________________________________________
_____________________________________________________________________
e. Is it possible for Grade 11 and Grade 12 students to use online learning approach?
Why?
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
f. What is/are other device/s do you think is/are the most helpful for Grade 11 and
Grade 12 students? Why?
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________

74
 2. Weekly allowance of a Grade 12 STEM student.

DISTRIBUTION OF WEEKLY ALLOWANCE

The Bar Graph shows the distribution of a Grade 12 STEM student’s weekly
allowance of 500 pesos. The percentage is plotted on the vertical axis while the distribution
of allowance is plotted on the horizontal axis.
Questions:
a. What distribution of allowance has the higher percentage?
_____________________________________________________________________
_____________________________________________________________________
b. What distribution of allowance has the lowest percentage?
_____________________________________________________________________
_____________________________________________________________________
c. How much is the student’s food allowance in peso?
_____________________________________________________________________
_____________________________________________________________________
d. If the student increased his transportation by 50 pesos. How much would he keep for
his savings in peso?
_____________________________________________________________________
_____________________________________________________________________
e. If the student did not go out for that week, how much would his additional savings be
in peso?
_____________________________________________________________________
_____________________________________________________________________

Activity 2
Directions: Out of the table/ graph presented in each item, answer the guide questions by
making at least 3 sentences of how you analyzed and interpret it.
1. Mode of transportation used by Grade 11 students in going to school.
Mode of Transportation Number of Students
Walking 37
Own vehicles 27
Public vehicles (Bus, Van, or Tricycle) 43
Total 107
Table 2

75
 The table shows the different modes of transportation used by Grade 11 students in
going to school namely walking, own vehicles, and public vehicles.
Questions:
f. What does the table represent?
g. How many students are represented in this table?
h. What mode of transportation were most students used?
i. What mode of transportation were less students used?
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
______________________________________________________________________

2. City Mall’s Sales

The graph shows the City Mall’s Sales in peso which is plotted on the y-axis while the
year is plotted on the x-axis.

What year/s has a tremendous increase?

________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________

Activity 3
Directions: Conduct a survey tracking the income of your parents for the past 5 years. Create
a table/ graph to represent the income of your parents for the past 5 years. Write at least 3
sentences of your analyzation and interpretation of the data you gathered.

76
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

Rubric
Category Points
Accuracy 4
Organization 2
Reasonable 4
Total 10

Reflection:
What have you learned from this topic?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

References:
Lopez, Brian Roy, et.al (2016). Business Math. Araneta Avenue, Quezon City.
Vallejos, Audrey Kyle, (2016). Analyzing and Interpreting Tables, Graphs, and Charts.
www.prezi.com.

Answer Key:
Exercise 1:
1. a. Smartphone
b. Desktop
c. Smartphone
d. Desktop
e. Answers may vary
f. The table shows that smartphones are the most available and helpful device for
Senior High students. However, it also shows that Television and Radio are also
possible devices that will help for Senior High students.

2. a. Food
b. Transportation
c. 200 pesos
d. 50 pesos
e. 125 pesos

Exercise 2: Answers may vary

Exercise 3: Answers may vary

77
 BUSINESS MATHEMATICS
Name of Learner: _________________________________ Grade Level: ____________
Section: ________________________________________ Date: __________________

Learning Activity Sheet

MS Excel: Graphical representation of Data

Background Information for Learners

A good graphical display is pleasing to the eye, and therefore, can have the effect of
impressing the viewer. Excel offers a large library of charts and graph types to help visually
present data.

Example 1:
Create a graphical representation using the data below.

QWERTY’s Hardware
Monthly Sales Report
Branches May June July August September
Tumauini 25000 22500 18700 27300 22000
Cabagan 26200 23000 17400 27000 23000
Ilagan 25600 24978 16547 23654 26000
Cauayan 27650 29000 21568 27500 29600
Santiago 27600 27100 22456 26431 31750

Solution:
1. Open your MS Excel and encode the data.
2. Select your data and go to the Insert Tab. Go to charts, then select which chart or graph
you want to present your data. If you are not sure of what chart or graph you want to use,
click the Recommended Charts.
3. Suppose you chose, Line Graph to present your data. This will be your
graphical representation of your data using MS Excel.

78
4. Lastly, you can now interpret your graph.
Example 2:
Create a graphical representation of this data below using Bar graph.

ABC Network Inc.

Yearly Sales Report in Peso
Divisions 2016 2017 2018 2019
Central 137456 182000 179765 167607
Metro 142567 178478 156578 165670
West Ave. 189304 156777 124800 135678
North Ave. 133567 173567 134576 186890

Solution:

Learning Competency with Code

Use software (i.e., MS Excel or SPSS) program to compute and present graphical
representation of business data. (ABM-BM11PAD-IIj-11)

EXERCISE 1
Directions: Use MS Excel to present the graphical representation of each data and create a
simple interpretation of each item. You may use any chart or graph to represent the data.

1. X and Y Motor Shop (Sales per Branch).

Monthly Branch A Branch B Branch C Branch D
January 12345 13245 11234 10954
February 11254 14325 13000 9876
March 14567 14365 12567 11245

79
 2. Pue Qi’s Inc. (Total Enrolment report yearly).
Grade Level 2017 2018 2019 2020
Grade 7 234 245 250 219
Grade 8 245 250 256 235
Grade 9 234 236 246 232
Grade 10 315 323 324 300

EXERCISE 2
Directions: Make a simple interpretation of each graphs.

1. The chart or graph below represent the income of Roger’s Restaurant in its 2 branches
for 5 consecutive months. What can you say about their income?

80
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
_________________________________________________________________________

2. Below is the graph of Anding’s Computer Shop’s weekly sales. Compare Anding’s
Computer Shop weekly sales.

___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

EXERCISE 3
Directions: Interview a businessman in your locality and ask him of his sales during the last
six months. Using the data, you have gathered, construct an appropriate graphical
presentation, and interpret the graph you have generated.

81
Rubric:
Graph or Chart using MS Excel 4 points
Interpretation 6 points
Total 10 points

Reflection:
What have you learned from this topic?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

References:
Data representation and analysis in Excel. mtholyoke.edu
Graphical representation of Data. Saima Academy. November 8, 2017.
youtu.be/FgbEIDUs3gg

Answer Key:
Exercise 1, 2, and 3. Answers may vary. Rubrics are given to assist the teacher.
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83