BR Business Math 4 = 2², which is a factor of 10

Lesson 1: Express fraction to decimal and

percent forms and vice versa
Converting Fraction to Decimal
Non-Terminating (repeating) Decimals - A
Methods of converting fractions to decimals: non-terminating decimal is a decimal that has an
infinite number of digits after the decimal point.
- Method 1: Divide the numerator by If the denominator of the fraction (in its simplest
the denominator form) has prime factors other than 2 or 5, the
- Method 2: Using multiplication decimal representation will repeat infinitely.
Method 1 example: 1
Example:
14 3
Convert to decimal
25 1
= 0.3333
14 ÷ 25 = 0.56 3
0.56 x 100 = 56% 1
The fraction has a denominator that is not a
Method 2 example:
3
product of powers of 2 or 5
14 3 is a prime number that is not a factor of 10,
Convert to decimal
25 therefore, the decimal repeats infinitely.
1. Multiply 25 by 4 to become 100 5
2. Multiply numerator by denominator by = 0.8333
4
6
The fraction has a denominator with prime
14 4 56 factors of 2 and 3. The factor of 3 causes the
x =
25 4 100 decimal to repeat infinitely.
3. Write down the numerator only, then Summary of Terminating and Non-
move the decimal point two places to terminating decimals:
the left since 100 has 2 zeros.
Terminating decimals – Occur when the
When a fraction is converted to a decimal, it denominator (in simplest form) has only the
will be in one of two forms: a terminating prime factors 2 and/or 5.
decimal or a non-terminating (repeating)
decimal. Non-Terminating decimals – Occur when the
denominator (in simplest form) has prime
Terminating Decimals - A terminating decimal factors other than 2 or 5, leading to a repeating
is a decimal that has a finite number of digits pattern.
after the decimal point. This happens when the
denominator of the fraction (in its simplest Prime factors: 2, 3, 5, 7, 11, 13, 17, 19, and so on..
form) can be expressed as a product of powers
This distinction helps in understanding
of 2 and/or 5. These are the prime factors of 10,
the behavior of fractions when they are expressed
the base of our number system.
as decimals.
Example: ½
Converting Fractions to Percent %
- Convert to decimal form: ½ = 0.5
- involves expressing the fraction as a
Explanation: The fraction ½ can be expressed part of 100.
with a denominator that is a power of 2
Steps to Convert a Fraction to a Percentage
2 = 2¹, which is a factor of 10
- Convert the Fraction to a Decimal:
¾ = 0.75 Divide the numerator by the
denominator.
The fraction ¾ can be expressed with a
denominator that is a product of powers of 2
 - Convert the Decimal to a Percentage: - Reduce the fraction to its simplest form
Multiply the decimal by 100. Add the by dividing both the numerator and the
percentage symbol. denominator by their greatest common
divisor (GCD).
Percentages are a way to express a number as a
part of 100. The word "percent" literally means Example 1: Convert 0.75 to a fraction
"per hundred." Therefore, converting a fraction
to a percentage means finding how many parts - Write the Decimal as a fraction: 0.75 =
out of 100 the fraction represents. 0.75
1
- Eliminate the decimal point:
Example 1: Convert ¾ to a Percentage 0.75 x 100 75
=
- Convert the fraction to a decimal:
1 x 100 100
¾ = 0.75
- Convert the decimal to a percentage:
0.75 x 100% = 75%
Simplify the fraction: The GCD of 75
- So, ¾ is 75%
and 100 is 25.
Example 2: Convert 7/8 to a Percentage 75÷ 25
÷ 25 = ¾
100
- Convert the fraction to a decimal:
7 Example 2: Convert 0.2 to a fraction
= 0.875
8 - Write the Decimal as a fraction:
- Convert the decimal to a percentage:
0.875 x 100% = 87.5%
0.2
0.2 =
7 1
- So, is 87.5% - Eliminate the decimal point:
8
0.2 x 10 2
= =
Fractions to Decimals: Dividing the numerator 1 x 10 10
by the denominator gives you the decimal form - Simplify the fraction: The GCD of 2
of the fraction. This decimal tells you what part and 10 is 2.
of 1 (or 100%) the fraction represents. 2÷ 2 1
÷2=
Decimals to Percentages: Multiplying by 100 10 5
shifts the decimal point two places to the right,
converting the part of 1 to a part of 100, which is Example 3: Convert 0.875 to a fraction
the percentage. - Write the Decimal as a fraction:
This process helps to easily understand and 0.875
0.875 =
compare the fraction as a part of 100, which is a 1
common and useful way to represent data. - Eliminate the decimal point:
Converting Decimals to Fraction 0.875 x 1000 875
=
1 x 1000 1000
- involves expressing the decimal as a - Simplify the fraction: The GCD of 875
ratio of two integers. and 1000 is 125.
Steps to Convert a Decimal to a Fraction 875 ÷125 7
÷ 125 =
1000 8
- Write the decimal as a fraction:
Write the decimal over 1 (e.g., 0.75 Simplifying: Dividing by the GCD reduces the
becomes 0.75/1 fraction to its simplest form, ensuring that both
- Eliminate the decimal point: the numerator and the denominator are as small
Multiply the numerator and as possible while still representing the same
denominator by a power of 10 that value.
makes the numerator an integer (e.g.,
0.75 x 100 75 Finding the GCD using a calculator
0.75 becomes = ).
1 x 100 100 - Identify the two numbers: Let’s say
- Simplify the Fraction: the two numbers are A and B, where A is
greater than B.
 - Subtract the smaller number from - q being the number of how many times
the larger number: Continue the small number goes into the big
subtracting the smaller number from number
the larger number until the numbers - r being the remainder of the result
become equal or one of the numbers - You start by using the formula, placing
becomes zero. the big number for a and the small
- Repeat the process: replace the larger number for b and multiplying b to the
number with the result of the number of times b goes into a
subtraction. Continue the process until - Next is, you place b to replace a’s spot
both numbers are the same. This and multiply r to how many times it
number is the GCD. goes into b. You repeat the whole
process until the remainder is zero, and
the GCD will be the number above zero.
Example: Find the GCD of (10;45)
- 45 = 10 x q + r
- 45 = 10 x 4 + 5
- 10 = 5 x 2 + 0
- 5 is the GCD

Example: Finding the GCD of 48 and 18

- Initial numbers: Take note: for you to do this faster, you should
A = 48 B = 18 try to divide the big number with the small
- Subtract smaller from larger: number so you can find the number of times the
Subtract B from A: 48 – 18 = 30 small number goes into the big number, for this
- Update values: A = 30 B = 18 case I divided 45 to 10 and got the result which is
- Continue subtracting: 30 – 18 = 12 4 and for you to get the remainder of 45 divided
- Update values: A = 18 B = 12 by 10 using your non-scientific calculator, you can
- Continue subtracting: 18 – 12 = 6 simply subtract the small number to the big
- Update values: A = 12 B = 6 number and repeat the whole process. (Hope this
- Continue Subtracting: 12 – 6 = 6 helps)
- Update values: A = 6 B = 6
For big numbers, you should try multiplying the
When both numbers are the same, the small number to the number of times the small
number is the GCD number goes into the big number, after you get
the result, you then subtract the result to the big
Summary number and then get the remainder and repeat
the whole process. (Hope this helps)
- Start with two numbers A and B.
- Subtract the smaller number from the Converting decimals to fractions (decimals
larger number. with whole numbers)
- Replace the larger number with the
result of the subtraction. - Separate the whole number and the
- Repeat until both numbers are equal. decimal: the decimal 2.35 can be
- The equal number is the GCD. separated into the whole number 2 and
the decimal part 0.35.
Finding the GCD of big numbers - Convert the decimal part to a
fraction: Write the decimal part (0.35)
- We can find the GCD of large numbers 35
and small numbers easily by using the as a fraction. 0.35 =
Euclidean Algorithm. This is done by 100
using the formula: a = b x q + r - Simplify the fraction: Find the greatest
- a being the big number common divisor (GCD) of 35 and 100.
- b being the small number The GCD of 35 and 100 is 5. Divide both
 the numerator and the denominator by Detailed steps
35÷ 5 7
their GCD. ÷5= - x will represent the repeating
100 20 decimal
- Combine the whole number and the x = 0.33333
fraction: the whole number is 2, and the - Multiply by 10 (multiplying by 10 shifts
7 the decimal point one place to the right)
simplified fraction is . Combine them
20 (since x = 0.33333…, multiply 0.33333
7 by 10.)
to get a mixed number 2 10x = 3.33333
20
- Subtracting equations
This step is to get the improper fraction so it 10x = 3.33333
is optional. X = 0.33333
(Subtract the second equation from
- Converting the mixed number to an the first):
improper fraction (optional) 10x – x = 3.33333… -0.33333
sometimes it’s useful to convert a mixed 10x = 3.33333
number to an improper fraction. X = 0.33333
- Convert the whole number to a 9x = 3
fraction: the whole number 2 can be (Basically 10x – x is 10x – 1)
2 x 20 40 That simplifies to 9x = 3
written as = Solve for x:
20 20
9x = 3
47
- Add the fraction part: combine Divide both sides by 9:
20 3
7 40 7 47 X=
with : + = 9
20 20 20 20 Simplify the fraction:
3 1
X= =
9 3
(To simplify, you must find the GCD of
3 and 9. After that, you need to divide
both number by their GCD and now
you have their simplified version)

Converting Non-Terminating Decimals to

Fraction
Example: convert 0.3333… to fraction
- Let x be the repeating decimal:
Example: convert 3.121212… to a fraction
X = 0.333333
- Multiply x by 10 (or another power of - x will represent the repeating
10 that moves the decimal to the right decimal
past the repeating part). x = 3.121212
10x = 3.33333 - Multiply by 100 (since x = 3.121212…,
- Set up the equation to eliminate the multiply 3.121212 by 100.)(The reason
repeating part by subtracting the we use 100 instead of 10 is because the
original x from this new equation. repeating block in the decimal
10x – x = 3.33333… - 0.33333… 3.121212...is two digits long ("12"). By
- Simplify the left side and the right multiplying by 100, we effectively shift
side of the equation. the decimal point two places to the
9x = 3 right, making it easier to eliminate the
- Solve for x repeating part through subtraction.)
3 100x = 312.121212
- x= - Subtracting equations
9
- simplify the fraction if possible 100x = 312.121212
X = 3.121212
3 1
- x= = 99x = 309
9 3 Solve for x:
 99x = 309 - Multiply the numerator and
309 denominator by 10 for every number
X= the decimal point (10 for 1 number,
99
Divide both sides by 3: 100 for 2 numbers etc.)
309÷ 3 103 0.8 10
÷3= x  this makes a corrected
99 33 1 10
fraction 8/10
For mixed number form: - Simplify the fraction to its lowest
8 4
103 4 term: =
or 3 10 5
33 99
Easier steps to converting Percent to
Finding the GCD of 309 and 9 Fraction
- The prime factorization of - Write the percentage as a fraction
309 is 3 x 103 over 100
- The primes factorization of 80
99 is 3² x 11 80% =
- The GCD of 309 and 99 is 3 100
- Simplify the fraction: (find the GCD of
Converting Decimal to Percent 80 and 100)
- Divide both the numerator and the
- A. Multiply the decimal number by denominator by the GCD
100 and attach the % sign. 80 ÷20 4
- 0.139 x 100 = 13.9% - ÷ 20 =
- B. The easy way to convert the 100 5
decimal to percent is to move the Solve Problems involving Fractions,
decimal point two places to the right Decimals, and Percent
then attach the % sign.
- 0.139 0.1.3.9 = 13.9% Adding like fractions

Converting Percent to Decimal - Add the numerators and place the total
over the denominator
- A. Divide the percent by 100 and 2 3 5
remove the % sign. o + =
9 9 9
Example: Convert 42% to decimal - If the total of your numerator is the
same as your original denominator,
42 convert your answer to a whole
= 0.42
100 number; if the total is larger that your
original denominator, convert your
Convert 125% to decimal answer to a mixed number.
125 2 2 4
o + = 1
= 1.25 4 4 4
100
5 6 11 2
o + = 1
9 9 9 9
- B. The easier way to convert percent
to decimal is to move the decimal
point two places to the left and drop
the % sign.
Example: 42% = 0.4.2% = 0.42%
Converting Percent to Fraction
Example: Convert 80% to a fraction
Adding unlike fractions
- Write down the decimal over 1
0.8 - Adding unlike fractions involves finding
a common denominator (LCD) and then
1 adding the fractions together.
 1 1 3 1
Example: + + +
3 8 9 12 Adding mixed numbers
Find the LCD Example: convert mixed numbers to improper
o You can find the LCD by listing 7 3
fractions: Given mixed numbers: 4 +6 +7
the denominators or by 20 5
identifying the prime factors. 2
o The denominators for this 4
example are as follows: 3,8,9,
and 12 - Convert the Mixed numbers to
o The prime factors of each improper fractions:
denominator are: 7 7 7
 3=3 o 4 = 4 x 20 + = 80 + =
20 20 20
 8 = 2²
87
 9 = 3²
 12 = 2²x 3 20
3 3 3 33
Determine the highest powers: for each prime o 6 = 6 x 5 + = 30 + =
5 5 5 5
factor, choose the highest power that appears in
any of the denominators: 29
o 7 ¼ = 7 x 4 + ¼ = 28 + ¼ =
4
o Highest power of 2: 2³ - Find the common denominator
o Highest power of 3: 3² o The LCD for the given numbers
- Calculate the LCM: (20, 5, and 4 is 20)
o Multiply these highest powers - Convert the fractions to the common
together to find the LCM denominator (convert each fraction to
o LCM = 2³X 3²= 8 X 9 = 72 have the denominator of 20)
- Rewrite the fractions with the LCD: 87
o Rewrite each fraction with the o is already with
20
LCD as the denominator: denominator 20
1 1 x 24 24 33 33 x 4 132
o = = o = =
3 3 x 24 72 5 5x 4 20
1 1x 9 9 29 29 x 5 145
o = = o = =
8 8 x 9 72 4 4 x5 20
3 3 x 9 24 - Add the fractions
o = =
9 9 x 8 72 87 132 145
o + + =
1 1x 6 6 20 20 20
o = =
12 12 x 6 72 87+132+145 364
- Add the fractions: =
20 20
o Add the fractions by adding the - Simplify the fraction (if necessary)
numerators:
364
24 9 24 6 63 Simplify by dividing both the
o + + + = 20
72 72 72 72 72 numerator and the denominator by
- Simplify the fraction (if necessary): their GCD, which is 4.
- Simplify 63/72 by dividing both the 364 ÷ 4 91
numerator and the denominator by o =
their GCD, which is 9: 20 ÷ 4 5
63 ÷ 9 7 - Convert back to a mixed number:
o = 91
72÷ 9 8 Convert the improper fraction back
5
to a mixed number:
o 91÷5 = 18 remainder 1
91 1
- So, = 18
5 5
Subtracting like Fractions
 9 1 8 38 ÷ 2 19
Example: – – =
10 10 10 64 ÷ 2 32
1. Ensure the denominators are the Subtracting a Fraction from a Whole Number
same:
- In this example, all fractions have the 1
Example: 7 –
same denominator (10). 3
2. Subtract the numerators
- Subtract the numerators one at a time - Convert the whole number to a
while keeping the common fraction
denominator: 7 x 3 21
7= =
9 1 9−1 8 1x 3 3
– = =
10 10 10 10 - Subtract the fractions:
- Now subtract the next fraction 1 21
o Now subtract
from
8 8 8−8 3 3
- = =0
10 10 10 21 1 21−1 20
o - = =
3 3 3 3
Subtracting a fraction from a whole number can
also be done using these steps:
- Dividing the Numerator by the
8 4 denominator:
For this example, the correct answer is or , 20÷3=6 remainder 2
10 5 - Write the Mixed Number:
4 o The whole number part is 6
the only for you to get is by getting their GCD
5 o The remainder (2) becomes the
and dividing it to both the numerator and numerator of the fractional part
denominator. o The denominator remains 3
Subtracting Unlike Fractions 20 2
So, can be written as: 6
5 2 3 3
Example: –
8 64
- Find the common denominator:
The denominators are 8 and 64. The
LCD is 64, since 64 is a multiple of 8
- Convert the Fractions to Equivalent
Steps in detail:
Fractions with the Common
Denominator: - Division: 20÷3=6(quotient)
5 o 6x3=18
Convert to a fraction with a
8 - Find the remainder:
denominator of 64: o 20-18=2 (remainder)
5 5 x 5 40 - Combine the whole number and
= = fractional part:
8 8 x 8 60
o Whole number: 6
2 2
The fraction is already in terms of the o Fractional part:
64 3
denominator 54. 2
o 6
- Subtract the numerators: 3
40 2 40−2 38 Subtracting Mixed numbers (you can do this
– = =
64 64 64 64 1 1
- Simplify 38/64 by finding the GCD of using 2 methods) Example: 2 -1
2 8
38 and 64. Here the GCD is 2.
Method a:
 - Converting to Improper Fractions: 3
1 2 x 2+1 4+ 1 5 1
o 2 = = = 8
2 2 2 2
Subtracting when Borrowing IS NOT
1 1 x 8+1 8+1 9
o 1 = = = necessary
8 8 8 8
- Find a common Denominator: 3 5
Example: 6 -
The denominator is 2 and 8. The least 4 8
common denominator (LCD) is 8
5 - Convert the mixed number to an
Convert to a fraction with improper Fraction:
2
denominator 8: 3 6 x 4+3 24+3 27
5 5 x 4 20 6 = = =
= = 4 4 4 4
2 2x 4 8
- Subtract the fractions: - Find the LCD:
9 20 The denominators are 4 and 8. The LCD
Now subtract from : is 8
8 8
27
20 9 11 Convert to a fraction with the
– = 20-9.8 = 4
8 8 8
denominator 8
- Convert the Result to a mixed
number:
27 27 x 2 54
= =
Divide 11 by 8: 4 4 x2 8
11÷8=1 remainder 3 - Subtract the Fractions:
11 3 54
So, as a mixed number is 1 Now subtract 5/8 from :
8 8 8
54 5 54−5 49
Method b: Separate the whole numbers and – = =
fractions: 8 8 8 8
- Convert the Result to a Mixed
- Whole numbers: 2 and 1 number:
1 Divide 49 by 8:
- Fractions: ½ and 49÷8=6 remainder 1
8
- Find a common denominator for the 49 1
So, as a mixed number is 6
fractions: 8 8
The LCD of 2 and 8 is 8
Convert ½ to a fraction with a Subtracting when Borrowing IS necessary
denominator 8 1 3
1x 4 4 Example: 3 -1
½= = 2 4
2x 4 8
- Subtract the Fractions - Separate the Whole numbers and
1 4 fractions:
Subtract from : Whole numbers: 3 and 1
8 8
4 1 4−1 4 1 3
Fractions: and
- = = 2 4
8 8 8 8
- Find the LCD for the fractions:
The denominators are 2 and 4. The LCD
is 4
1
Convert to a fraction with the
2
denominator 4:
- Subtract the Whole numbers: 1 1x 2 2
Subtract 1 from 2: = =
2-1 = 1 2 2x 2 4
- Combine the results: - Check if borrowing is necessary
Combine the whole number and the
fraction:
 3 2 2 b
You need to subtract from , but is - Given a mixed number a
4 4 4 c
3 Multiply the whole number a by the
less than . Therefore, borrowing IS denominator c
4
necessary. Add the numerator b to the result
Write the sum as the numerator over
the original denominator c
- Formula:
b a x c +b
a =
c c
- Borrow from the whole number: for this case
Borrow 1 from the whole number part 2x3=6 1x2=2
of 3, making it 2. 6+1=7 2+1=3
Add the borrowed 1 (as a fraction) to 7/3 3/2
the fraction part:
4
1=
4
2 4 2+ 4 6
+ = =
4 4 4 4
- Perform the Subtraction: 1 1
Example: 2 x1
3 6 3 2
Now subtract
from :
4 4
- Convert the Mixed numbers to
6 3 6−3 3 Improper fractions:
- = =
4 4 4 4 1 7
Subtract the whole numbers: 2 =
3 3
2-1 = 1
- Combine the whole number and
1 3
1 =
fraction: 2 2
3 - Multiply the improper fractions:
1 7 3 7 x 3 21
4 x = =
3 2 3 x2 6
Multiplication of Fractions - Simplify the Resulting Fraction:
Multiplying proper/improper fractions Find the GCD of 21 and 6. The GCD is 3
Divide the numerator and the
5 1 4 denominator by their GCD.
Example: x x 21÷ 3 7
1 6 7 =
- Multiply the Numerators: 6÷3 2
5 x 1 x 4 = 20 - Convert the improper fraction to a
- Multiply the Denominators: mixed number:
1 x 6 x 7 = 42 Divide the numerator by the
- Combine the results: denominator:
5 1 4 20 7÷2 = 3 remainder 1
x x = 7 1
1 6 7 42 so, as a mixed number is 3
- Simplify the fraction (if possible) 2 2
Find the GCD of 20 and 42. The GCD of
Dividing mixed numbers
20 and 42 is 2
Divide the numerator and the 3 5
denominator by their GCD: Example: 8 ÷2
4 6
20 ÷2 10
=
42 ÷ 2 21 - Convert the Mixed numbers to
Improper Fractions:
Multiplying Mixed numbers 3 8 x 4 +3 32+ 3 35
8 = = =
How do you convert mixed numbers to 4 4 4 4
improper fractions?
 5 2 x 6+5 12+ 5 17 12
2 = = = 12÷ 3
6 6 6 6 = 1x 4
- Perform the Division (Multiply by the
4
3
Reciprocal): - Multiply the Fractions:
Division by a fraction is the same as 12
multiplication by its reciprocal: 12 x 4 48
1x 4= =
35 17 35 6 1 x3 3
÷ = x 3
4 6 4 17 - Simplify the Resulting Fraction:
Multiply the numerators and the Divide the numerator by the
denominators: denominator:
35 x 6 210 48
= =16
4 x 17 68 3
- Simplify the Resulting Fraction (if
possible) Example: Jomar earned P1,230 earnings for 6
Find the GCD of 210 and 68. It’s 2 hours. How much will he earn if he works 7 ½
Divide the numerator and the hours?
denominator by their GCD:
210÷ 2 105 - Given: P1,230 earnings for 6 hours
= 1
68÷ 2 34 - Unknown: earnings for 7 hours
- Convert the improper fraction to a 2
mixed number Solution: Solve for his earnings for every
Divide the numerator by the hour
denominator:
105÷34 = 3 remainder 3 - P1,230÷6 hours = P250.00 per hour
105 3
So, as a mixed number it is 3 Solve for his earnings for 7 1/2 hours
34 34
1
- P205.00x7 = P1,537.50 earnings for 7
2
1
hours.
2
3
Example: Mrs. Dizon sells tons of fish per day. Determining the Percent of a Number
4
In how many days will she be able to sell 12 tons - Changing the percent to fraction form or
of fish? decimal then multiply and remember
that the word “of” means multiply.
3
Solution: Mrs. Dizon will divide 12 tons by , that
4 Example: what is 30% of 60?
12 Using fractions:
12 4 48
is: 3 = x = = 16 days
1 3 3 30 60
4 - x = 18
100 1
- Set up the Division Problem:
3 Using decimal:
12÷
4 - 0.30x60=18
- Convert the whole number to a
fraction:
12 Example: what is 85% of 985?
12 =
1
- Change the Division to Multiplication Using fractions:
by the reciprocal:
85 985 83725
3 4 - x =
the reciprocal of is 100 1 100
4 3
3349
- = 837.25
4
Using decimal: - Translate the percent into a
mathematical equation:
- 0.85x985=837.25 40 = 0.2 x X
Find what Percent one number is of another - Convert the percent to a decimal
number 20% as a decimal is 0.2 (since 20% =
20
- Take the number after the “of” and = 0.2).
100
divide it into the number next to “is” - Set up the equation
then change the answer to a percent. 40 = 0.2 x X
Example: 35 is what percent of 175? - Solve for x
To find x, divide both sides of the
35 1 equation by 0.2
- 35÷175 or = = 0.2 = 20%
175 5 40
X=
0.2
What will be Substituted by a letter “x” Is - Perform division
substituted by equal sign (=) “of” is
substituted by a multiplication sign “x”
40
X= = 200
0.2
Example: 20 is what percent of 80?
Ratios and Proportion
- Translate the sentence into a
mathematical equation: - Ratios and Proportions are generally
20 = X x 80 used in business in cases of partnership
- Solve for x: sharing profits and losses.
- Ratios provide a way to compare
To isolate x, divide both sides of the equation by quantities and are often used in various
80: X = 20/80 fields such as business, to compare
profits, losses, or other quantities.
- Simplify the fraction
20 1 A ratio is a way to compare two quantities of the
X= =
80 4 same kind. It shows how many times one
- Convert the fraction to a percentage: quantity is contained in another. Ratios can be
1 written in several ways:
X= x 100% = 25%
4 a
- Set up the equation - As a fraction:
b
20 = X x 80 - With a colon: a : b
- Solve for x: - Using division: a ÷ b
20
X= = 0.25 Finding a ratio
80
- Convert to a percentage: To find the ratio between two numbers, you
0.25 x 100% = 25% follow these steps:
To simplify the fraction and get ¼ , you need to - Identify the quantities to compare: In
divide both the numerator and denominator by this example, you have 20 boys and 30
their GCD which is 20. girls
- Write the ratio as a fraction: Divide
20 20÷ 20
- = ÷ 20 = ¼ one quantity by the other
80 80 20 boys
Find a number when the percent of it is 30 girls
known - Simplify the fraction: reduce the
fraction to its lowest terms by finding
- Take the number of the percent, change the GCD of the numerator and the
it into a decimal or fraction and divide it denominator. In this case, the GCD of 20
to the other number. and 30 is 10. So, divide both the
numerator and denominator by 10.
20÷ 10 2
Example: 40 is 20% of what number? =
30÷ 10 3
 - Express the ratio: ratios are often
written in whole numbers. So, the
simplified ratio of boys to girls is 2:3.
This means for every 2 boys, there are 3
girls. - Check the total votes and sum of
parts:
Comparing Numerators of Fractions with the o Total votes: 2.5k (Albert) + 3k
Same Denominator (William) = 5,500
T-shirt example: o When expressed in ratio form
and simplified:
- Identify the total and parts: 5 6
o Total T-shirts: 100 o x 5,500 + x 5,500 = 5,500
11 11
o Small sized t-shirts: 30
o Medium sized t-shirts: 50 5 6
o Large sized t-shirts: 20 This is because + = 1, and the total votes
11 11
- Write each quantity as a fraction of divided by 11 and multiplied by 11 parts gives
the total: the original total.
30 small
o Rate – rate is a ratio that compares
100total
50 medium quantities of different units. For example,
o speed (kilometers per hour) is a rate
100 total
because it compares distance (kilometers)
20 large
o to time (hours).
100total
- Compare the numerators: since the Unit rate – A unit rate is a rate with a
denominators are the same (100), you denominator of 1. It tells us how much of
can compare the numerators directly. one quantity corresponds to a single unit of
The ratios are: 30:50:20 another quantity. In other words, it
- Simplify the ratios: To simplify, find standardizes the rate to one unit of the
the GCD of 30,50, and 20. In this case, second quantity.
it’s 10. Divide each numerator by 10:
30 50 20 Example: Driving 120 km in 2 hours
; ; = 3: 5: 2
10 10 10
- Identify the total quantities:
- Check the sum of numerators equals o Distance: 120 kilometers
the total denominator: o Time: 2 hours
30+50+20 = 100 - Express the rate as a ratio:
This confirms that the ratio parts add up o The rate of travel is the ratio
to the whole. of kilometers to hours
Example Calculation: Albert and William’s 120 km
o Rate =
Votes 2hours
- Calculate the unit rate:
- Identify the votes:
o Albert’s votes: 2,500 o To find the unit rate, we
o William’s votes: 3,000 need to express the rate with
- Write the ratio: a denominator of 1 hour.
o Albert:William = 2,500:3,000 This means we divide the
- Simplify the ratio: Find the GCD of total distance by the total
2,500 and 3,000. The GCD is 500. Divide time:
both numerators by 500: 120 km
o Unit rate = =
2,500 3,000 2hours
: = 5:6
500 500 2 km
120 ÷ ÷ 2 hours =
2
 60 km 60 km many tea bags are needed to make 15 liters
= of iced tea?
1hour 1hour
km Solution steps:
The unit rate, 60 kilometers per hour (
hour 1. Set up the Proportion:
) tells us that you are travelling 60 - We know the ratio of tea bags to
kilometers in one hour. This is your average liters for 5 liters of iced tea is 8/5.
speed or rate of travel. (We got the 1 hour - We want to find the number of tea
by dividing 2 by 2) bags t needed for 15 liters of iced
tea.
o The proportion is:
8 t
o =
Proportion – a proportion is an equation 5 15
a c 2. Cross multiply to solve for t:
that states two ratios are equal. If and - 8 x 15 = 5 x t
b d
a 3. Calculate the products:
are two equal ratios, then the equation = - 120 = 5t
b
4. Solve for t:
c t=120
is called a proportion.
d - = 24
5
Terms in proportion:
a c Direct Proportion – Two quantities are in
- In the proportion = :
b d direct proportion if, as one quantity
o a and d are called the increases in the same ratio (and vice versa).
extremes
o b and c are called the means Example: Cost of laptops

Fundamental Property of Proportions: Given: 10 laptops cost P20,000

- In any proportion, the product of the - we need to find the cost of 8 laptops
means is equal to the product of the 1. Set up the proportion:
extremes. - The ratio of the number of laptops to
a c the total cost remains constant.
- In symbols, if = ,then ad = bc. - Let y be the cost of 8 laptops
b d
- Set up the proportion based on the
7 14 given information:
Example: Verify that =
8 16 o Number of laptops/total cost
10 8
7 14 = =
1. Write the proportion: = 20000 y
8 16 2. Cross-Multiply to solve for y:
2. Cross-multiply to verify the - To solve for y, we cross multiply:
equality: o 10 x y = 20000 x 8
7 x 16 = 8 x 14 3. Calculate the products:
3. Calculate the products:
- 10y = 160000
112 = 112
4. Solve for y:
Since the cross products are equal (112 = - Divide both sides of the equation by
7 14 10:
112), the proportion = is verified. Y =160000
8 16 o
10=16000
Word Problem: Tea bags and Iced Tea
Inverse/Indirect Proportion
Problem statement: Eight tea bags are
needed to make 5 liters of iced tea. How
 - Two quantities are in inverse (or - Total amount of water = 40 liters
indirect) proportion if, as one - Ratio of distribution into containers
quantity increases, the other = 1:3:4
quantity decreases such that their 1. Calculate the total number of
product remains parts in the ratio
- The ratio given is 1:3:4, which sums
Example: Designing T-shirts
up to 1+3+4 = 8 parts in total.
Problem statement: 2. Determine the amount of water
per part.
- 5 employees can finish designing 20
t-shirts in 1 hour
- How long will it take 10 employees - To find out how much each part
to design 20 t-shirts? represents in terms of liters, divide
1. Set up the inverse proportion the total amount of water by the
a. Let x be the number of hours total number of parts:
it takes for 10 employees to
40 liters
finish designing 20 t-shirts. = 5 liters per part
b. Since the number of 8 parts
employees and the time 3. Allocate the water to each
taken are inversely container based on the ratio.
proportional, we set up the - Container 1 gets 1 part:
relationship as follows: 1 part x 5 liters
o = 5 liters
- Number of employees part
x Time = constant - Container 2 gets 3 parts:
3 parts x 5 liters
o = 15 liters
part
2. Using the given information: - Container 3 gets 4 parts:
a. For 5 employees x 1 hour = 5 4 parts x 5 liters
employee-hours o = 20 liters
part
b. This product (5 employee-
hours) must remain the
same for any number of
FRACTIONS
employees and time taken to
design the same number of t- What is a fraction? A fraction represents a
shirts. part of a whole. It consists of a numerator
3. Set up the proportion: and a denominator. The line called the
a. For 10 employees, let the vinculum indicates division.
time taken be x hours:
b. 10 employees x x hours = 5 Common fractions are also called vulgar
employee-hours fractions. There are three types of common
4. Solve for x: fractions.
a. 10x = 5
Proper fraction – are fractions that express
5. Isolate x by dividing both sides by
10 amounts, which are less than a unit. As such,
x=5 the numerator is always less than the
denominator.
a. 1
10=
2 Example: 1/2, 11/13, 6/7, 13/17
Partitive Proportions – involve dividing a Improper fraction – are fractions that express
whole into parts based on a given ratio. amounts, which are equal to or greater than a
unit. Hence, the numerator is either equal to
Example:
or greater than the denominator
Given:
Example: 7/2, 14/3, 9/5
Mixed numbers – are numbers that consist of
a whole number and a fraction.
Example: 1 ½, 2 3/4

Lesson: Mark-On, Markup, and

Markdown
Cost – is the actual price that the product
was bought from a manufacturer or
wholesaler
Selling Price – is the market price that a
product will be sold
Mark-on – refers to the difference between
the original selling price and the cost of an
item
Markup – is an increase in the original
selling price
Markdown – is a reduction in the original
selling price
Mark-On
- Example 1: if the original selling
price of an item is P990 and the cost
is P790, then the mark-on is P200
These are the formulas for computing the Solution:
mark-on or initial mark-up, selling price and
cost C = SP – MO

 MO = SP – C SP = P22.00 – P4.00 = P18.00

 SP = C + MO Therefore, the cost of the can of sardines is
 C = SP – MO P18.00
Where: MO = Mark-On, SP = Selling Price, C Markup – Markup is obtained by getting the
= Cost difference of new selling price and the
- Example 2: if a 50g coffee refill pack original selling price. The following
costs P33.50 and a convenience formulas may be used:
store add an initial markup (or  MU = NSP – OSP
mark-on) of P7.50 for all items it  NSP = OSP + MU
sells, what is the selling price for the  OSP = NSP – MU
coffee refill pack?  MUR = MU ÷ OSP
Given: C = P33.50, MO = P7.50 Where: MU = Markup, NSP = New Selling
Solution: Price, OSP = Original Selling Price, MUR =
Markup Rate
SP = C + MO
SP = P33.50 + P7.50 = P41.00
Thus, the selling price for the refill pack is
P41.00

- Example 1: What are the markup

and the rate of markup if a retailer
- Example 3: If a 55g pack of instant has increased the selling price of a
noodles costs P7.10 and is sold for can of powdered milk from P44.15
P10, what is the mark-on of the to P57.10
instant noodles.
Given: OSP = P44.15 NSP = P57.10
Given: SP = P10, C = P7.10
Solution:
Solution:
MU = NSP – OSP
MO = SP – C
MU = P57.10 – P44.15 = P12.95
MO = P10 – P7.10 = P2.90
MUR = MU ÷ OSP
Thus, the mark-on or initial markup of the
instant noodles is P2.90 MUR = P12.95 ÷ P44.15 = 0.2933 or 29.33%
Thus, the markup is P12.95 and the markup
- Example 4: If Roy’s Sari-sari store
rate is 29.33%
sells a can of sardines in tomato
sauce for P22.00 and has a mark-on - Example 2: In example 1, what are
or initial markup of P4.00, what is the markup and the new selling
the cost of the can of sardines? price if the retailer has changed his
Given: SP = P22.00, MO = P4.00 mind and decided to just apply 15%
 markup rate on the selling price of - Example 2: A bicycle is originally
the powdered milk? sold for P5,600 and is marked down
to sell for P3,920. Find the
Solution: From the given formula for the markdown.
markup rate, derive the formula for the
markup. Given: NSP = P3,920 OSP = P5,600
MU = OSP x MUR Solution:
MU = P44.15 x 0.15 MD = OSP – NSP
MU = P6.62 MD = P5,600 – P3,920
NSP = OSP + MU MD = P1,680
NSP = P44.15 + P6.62 = P50.77 Thus, the markdown is P1,680
Thus, the markup and new selling price are
P6.62 and P50.77 respectively
Markdown – is obtained by getting the
difference of the original selling price and
the new selling price. Unlike in the case of
Markup, the new selling price is lower than
the original selling price. Hence, the formula
for computing markdown is the following:
 MD = OSP – NSP
 MDR = MD ÷ OSP
Where: MD = Markdown, MDR = Markdown
Rate, OSP = Original Selling Price, NSP =
New Selling Price

- Example 1: Your apparel store

usually offers items with
markdowns at the end of the season.
If the price of the slim fit jeans was
reduced from P1,290 to P999, what Markup vs Margin
is the markdown? What is the rate of
markdown introduced by your Margin also known as gross margin or
store? gross profit usually refers to the gross
profit margin for a specific sale, which is
Given: OSP = P1,290 NSP = P999 revenue minus the cost of goods sold,
but the difference is shown as a
Solution: percentage of revenue.
MD = OSP – NSP revenue−cost of goods sold
MD = P1,290 – P999 = P291 revenue
MDR = MD ÷ OSP For example, if a company earns P3,000
in revenue and the cost to achieve this is
MDR = P291 ÷ P1,290 = 0.2256 or 22.56% P1,000, the gross profit would be P2,000.
Thus, the markdown is P291 with a The gross profit margin would be 66.6%,
markdown rate of 22.56% or (P3,000 in revenue – P1,000 in
costs)/P3,000 in revenue
 P3,000∈revenue−P 1,000∈costs - It is the amount deducted from
( )
P 3,000∈revenue the selling price of a product or
service. Companies give discounts
Markup is the retail price for a product for several reasons. Discounts
minus its selling price, but the margin may be given to:
percentage is calculated differently. In o A new customer
our earlier example, the markup is the o Encourage repeat
same as gross profit (or P2,000), because purchase in the future
the revenue was P3,000 and costs were o Encourage purchase of
P1,000. However, markup percentage is products in bulk
shown as a percentage of costs, as o Reward or to give
opposed to a percentage of revenue.
incentive
¿) o Loyal customers
o Clear inventory of old
Using the same numbers as above, the stocks
markup percentage would be 200%, or
(P3,000 in revenue – P1,000 in Types of Discounts
costs)/P1,000 costs. Profit margin and
markup show two aspects of the same Discounts can be classified into
transaction. Profit margin shows profit as the following:
it relates to a product’s sales price or 1. Trade discount is the discount
revenue generated. Markup shows profit offered by a manufacturer or
as it relates to costs wholesaler to encourage resellers
(customers) to purchase a
P3,000∈revenue−P 1,000∈costs
( ) product. It is usually stated in a
P 1 , 000∈costs specific amount or percentage
discount.
2. Cash discount is the discount
given to persuade customers to
pay in cash immediately or within
a specific time.

Lesson: Discount
Trade discounts are applied on the list
Have you ever wondered about the price or price tag. The amount of the
process these goods go through before trade discount will depend on the trade
we finally buy them and lay ownership discount rate.
on them?
TD = LP x TDR
- The movement of products or
The price after deducting the trade
goods as they flow from their
discount is known as the net price.
source to the end of customer is
called a supply chain NP = LP – TD
Manufacturer  Distributor  NP = LP – (LP x TDR))
Wholesaler  Retailer  Consumer
NP = LP (1 – TDR)
What is a Discount?
Where: TD = Trade Discount, TDR = for purchasing 2000 units of the item?
Trade Discount Rate, NP = Net Price, LP = How much should the customer pay?
List Price
Identify the discount rate:
Example 1: Find the net price of a tablet
that is listed at P7,999 and has a trade - The customer purchased 2000
discount rate of 10%. units, which falls in the 2000 and
above category.
Given: LP = P7,999 TDR = 10% or 0.10 - The discount rate is 5%
Solution: Calculate the trade discount:
TD = LP x TDR - Price per unit = P15.00
- Number of units = 2000
= P7,999 x 0.10 = P799.90
- Total price without discount =
NP = LP – TD 2000 x 15.00 = P30,000
- Trade Discount = 30,000 x 5% =
= P7,999 – P7,999.90 = P7,199.10 P1,500
Thus, the net price of the table is Calculate the total amount the
P7,199.10 customer should pay:
Example 2: Dominador buy a box of Total amount after discount = 30,000 –
canned tuna that lists for P680 and has a 1,500 = P28,500
trade discount rate of 25%. How much is
the net price? Therefore, the customer gets a trade
Given: LP = LP x TDR discount of P1,500 and the customer
should pay a total of P28,500
Solution:
A distributor or manufacturer
TD = LP x TDR may give a trade discount that has two or
= P680 x 0.25 = P170 more discounts, called a series of
discounts or a discount series
NP = LP – TD
For example, the trade discount
= P680 – P170 = P510 may be 20%, 15%, and 10%. This means
that the three discounts are given on an
Hence, the net price is P510
item.

A wholesaler offered quantity discounts

to her customers to increase her sales.
The quantity discount schedule given is Chain Discount or Discount Series
as follows:
- A trade discount in a series of two
Discount Discount rate or more successive discounts.
Quantity in (%) - Wholesaler lists the chain
Units discount as a group, for example
1 to 999 No discount 15%, 10%, 5%
1000 to 1999 3 - These discounts might also be
2000 to above 5 given in circumstances such as
If the price list of the item is P15.00, how when a large quantity is ordered
much trade discount does a customer get
NP = LP [(1 – DR1) (1 – DR2) (1 – DR3)
…]
ESRD = 1 – [(1 – DR1) (1 – DR2) (1 – Terms of payment may be given as
DR3) ...] 10/15, 5/30. Or n/60. 10/15 means that
the customer will get a 10% cash
Where: NP = Net Price DR = Discount discount if he or she pays withing 15
Rate ESRD = Equivalent Single Rate of days. 5/30 means that the customer will
Discount receive a 5% cash discount if he or she
Example 1: Find the net price of a pays within 30 days. n/60 means that
smartphone listed for P10,499 and has a the customer will pay the net amount
trade discount series of 15/10/5. What is within 60 days.
the equivalent single rate of discount? Cash Discounts
Given: LP = P10,499 Discount Series = The formula for the Selling Price:
15/10/5
CD = LP x CDR
Solution:
NP = LP – CD
NP = LP [(1 – DR1) (1 = DR2) (1 – DR3)
…] NP = LP – (LP x CDR)
NP = P10,499 [(1 – 0.15) (1 - 0.10) (1- NP = LP (1 – CDR)
0.05)]
Where: CD = Cash Discount, CDR = Cash
NP = P10,499 x 0.72675 Discount Rate, NP = Net Price
NP = P7,630.15 Example 1: Refer to the following data
and compute the amount of discount
ESRD = 1 – [(1 – DR1) (1 – DR2) (1 – using each of the three dating methods
DR3) …] (ordinary or the invoice date, end of the
ESRD = 1 – [(1 – DR1) (1 – DR2) (1 – month, and receipt of goods).
0.05)]  Date of invoice: 28 July 2023
ESRD = 1 – 0.72675  Date of Goods Delivered: 5 August
2023
ESRD = 0.27325 or 27.325%  Date of Goods Received:21
August 2023
Example 2: A retail shop bought shirts at
 Date of Payment: 29 August 2023
a net price of P477.36 each, after
 Given Terms: 10/15, 5/30, n/60
discounts 15%, 10%, and 4%. What is the
 Invoice Amount: P10,000
list price?
NP = LP x (1-0.15) x (1-0.10) x (1-0.04)
P477.36 = LP x (0.85) X (0.90) X (0.96)
P 477.36
LP =
( 0.85 ) x ( 0.90 ) x (0.96)
LP = P650.00

Cash Discounts – is applied on the net

Solution to Example 1:
price, the price after all trade discounts
have been deducted. The amount of cash
discounts will depend on the dating
methods used, and terms and date of
payment stated. The dating methods can
be ordinary (invoice date), at the end
of the month, or upon receipt of goods.
 Lesson: Commission
What is Commission? Is the amount of
money a salesperson receives based on
the level of his or her sales. This amount
is based on an agreed percentage of the
revenue the salesperson has brought in
through his or her sales.
Example 2: Lucky Enterprises received Types of Commission
an invoice of P7,500 for school supplies
dated 4 July with term of 5/15, n/30. If 1. Straight Commission
the invoice is paid on 15 July, how much 2. Salary plus Commission
cash discount did Lucky Enterprises, 3. Salary plus bonus
receive from the supplier? How much 4. Graduated Commission
should Lucky Enterprises pay? 5. Override Commission

Given: Invoice Price = P7,500 CDR = 5% Straight Commission

Solution: A discount of 5% will be given - Is a compensation plan where the

since the invoice was paid within 15 salesperson receives only a fixed
days. percent of sales. No fixed salary.
There is no limit to the total
CD = NP x CDR commission that a salesperson
= P7,500 x 0.05 = P375 can earn.

Lucky Enterprises’s Payment = IP – CD Example: Liza, a beauty product agent,

was able to sell beauty products worth
= P7,500 – P375 = P7,125 ₱𝟒𝟖,𝟎𝟎𝟎. Given that her commission
rate is 𝟏𝟓%, how much will she receive if
Example 3: Vic received an invoice of her earnings are based on commission
P3,000 dated January 1, 2015, terms alone?
2/10, n/30. He paid it in full on January 9,
2015. How much did he pay? Solution:
Solution: Commission = Sales × Commission Rate
 Date of Invoice: January 1, 2015 =₱48,000×0.15
 Day 1 of the discount period:
January 2, 2015 =₱𝟕,𝟐𝟎𝟎
 Last day of the discount period: Salary Plus Commission
January 11, 2015
 Date of payment: January 9, 2015 - Is an alternative compensation
plan where a salesperson
Cash Discount = Net Price x Cash receives a commission in addition
Discount Rate = P3,000 x 0.02 = P60 to his or her fixed salary. This
compensation plan offers security
of receiving something regardless
of the level of sales a salesperson
makes.
Example: If Liza receives a monthly
salary of ₱𝟐𝟎,𝟎𝟎𝟎 and 𝟏𝟎%
commission on her total sales, what Example: If Liza receives no fixed salary
would be her total earnings for the same and she is being paid based on a
amount of sales? graduated commission scheme, how
much is her total earnings if she is paid
Solution: 𝟏𝟎% on the first ₱𝟐𝟎,𝟎𝟎𝟎, 𝟏𝟓% on the
second ₱20,000, and 𝟐𝟎% on all sales in
Total Earnings = Monthly Salary + Sales excess of ₱𝟒𝟎,𝟎𝟎𝟎
Commission
Solution:
= ₱20,000+(₱48,000 ×0.10)
- Commission on the first
= ₱20,000+₱ 4,800 ₱𝟐𝟎,𝟎𝟎𝟎=₱20,000 ×0.10
=₱ 𝟐𝟒,𝟖𝟎𝟎 =₱2,000
- Commission on the second
Salary Plus Bonus ₱𝟐𝟎,𝟎𝟎𝟎=₱20,000
- Is a compensation plan where ×0.15=₱3,000
salesperson receive a bonus if - Commission in excess of
they exceed their sales quota. ₱𝟒𝟎,𝟎𝟎𝟎= ₱8,000 ×0.20
This plan intends to keep =₱1,600
salespeople motivated to do their - Total Commission = P6,600
best. Override Commission
Example: If Liza’s sales quota is - Refers to the additional
₱𝟐𝟓,𝟎𝟎𝟎, how much will be her commission that sales manager
earnings if she is given a bonus of 12% if or supervisors earn from the
she exceeds her sales quota? sales of their sales
Solution: representatives

Total Earnings = Monthly Salary + Bonus Example: If Liza’s sales supervisor

receives 1% override commission from
=₱20,000+ [(₱48,000−₱25,000) × 0.12] the sales of his sales representatives
which is P48,000, how much is the
=₱20,000+₱2,760
override commission of the sales
=₱𝟐𝟐,𝟕𝟔𝟎 supervisor based on Liza’s sales alone?

Graduated Commission Solution:

- Is a compensation plan where the Override Commission

rate of commission increases as =₱48,000×0.01=₱𝟒𝟖𝟎
the sales volume increases.
 involves installment transactions
or credit terms.

Computing Commission on Cash Basis

Example 1: Mr. Watson works in a
- Commission is computed on cash cellphone shop that offers him a 3%
basis when a sale is completed. commission on every sale he can make.
This commission is based on cash He made a sale worth Php80,000 that can
received from the sale. be paid in an installment of Php10,000
Example 1: Mercy works part-time as a per month for 8 months. How much will
real estate agent and earns a commission be his monthly commission? How much
of 5% for the sales she made. She was is the total commission he can get?
able to sell in cash three units of Solution:
townhouses worth₱𝟏,𝟒𝟎𝟗, 𝟔𝟒𝟎 (corner
unit), ₱𝟏,𝟏𝟏𝟓,𝟗𝟔𝟎 (end unit). Commission Rate x Payment
And₱𝟖𝟕𝟔,𝟎𝟎𝟎 (inner unit). How much
will be her total commission? = 0.03 x Php10,000

Solution: = Php300 is his monthly commission.

Total Sales =₱1,409,640 + ₱1,115,960 + = Php300 x 8 months

₱876,000 = Php2,100 is his total commission
=₱𝟑,𝟒𝟎𝟏,𝟔𝟎𝟎 Example 2: At ABC Gadget Store, some
Commission = Total Sales × Commission items are paid on an installment basis
Rate through credit cards. Mike was able to
sell 10 cell phones costing PhP18,000
=₱3,401,600 × 0.05 = ₱𝟏𝟕𝟎,𝟎𝟖𝟎 each. Each transaction is payable in 6
months equally divided into 6 equal
Example 2: For her birthday, Alyssa installments without interest. Mike gets a
chose to have a brand-new car instead of 2% commission on the first month for
a debut party. Her father bought her each of the 10 cell phones. Commission
brand-new car worth ₱𝟔𝟒𝟖,𝟎𝟎𝟎 in decreases by 0.30% every month
cash. The car dealer gave them a discount thereafter and is computed on the
of ₱𝟑𝟓,𝟎𝟎𝟎. How much commission will outstanding balance for the month. How
the sales agent receive if he is a given a much commission does Mike receive on
commission rate of 𝟑%. the first month? On the second month?
Solution: On the third month? On the fourth
month? On the fifth month? On the sixth
Net Selling Price = Unit Price − Discount month? At the end of the installment
period, how much will be his total
commission?
=648,000−35,000=₱𝟔𝟏𝟑,𝟎𝟎𝟎
Solution:
Commission =613,000×0.03=₱𝟏𝟖,𝟑𝟗𝟎
- First month commission:
Computing Commission on
PhP18,000/cellphone x 10
Installment Basis
cellphones x 0.02 = ₱3,600
- Commission is computed on an - Second month commission:
installment basis when sales PhP15,000/cellphone x 10
involve periodic payment rather cellphones x (0.02 – 0.003) =
than cash payment. This ₱2,550
computation of commission is - Third month commission: PhP
commonly used by a company 12,000/cellphone x 10 cellphones
when the method of selling x (0.017 – 0.003) = ₱1,680
- Fourth month commission: PhP
9,000/cellphone x 10 cellphones
x (0.014 – 0 .003) = ₱990

- Fifth month commission: PhP

6,000/cellphones x 10 cellphones
x (0.011 – 0.003) = ₱480
- Sixth month commission:
PhP3,000/cellphone x 10
cellphones x (0.008 – 0.003) =
₱150
- His total commission for six
months is ₱9,450.
Br Business
Math

GEM G. ORTIZ
BSA