6

Mathematics
Quarter 2 – Module 4
Problem Solving Involving Percent
 Introduction

This Self-Learning Module (SLM) was designed and written with you in mind to help you
master the lesson on Problem-Solving Involving Percent. The scope of this learning material
focuses on the many different learning situations. Moreover, the language used recognizes
the diverse vocabulary level of learners. The lessons are also arranged following the
standard sequence of the course. Hence, the order in which you read them can be changed
to correspond with the textbook you are now using.

The SLM contains:

Lesson 1: Problem-Solving Involving Percent

It is divided into five sub lessons, namely:

Lesson 1.1 – Discount
Lesson 1.2 – Markup
Lesson 1.3 – Commission
Lesson 1.4 – Sales Tax
Lesson 1.5 – Simple Interest

After going through this SLM, you are expected to:

1. identify discount, sale price, and markup;

2. use the formula in solving percent problems and
3. study the following terms: commission, sales tax, simple interest and
solve problems involving percent of increase/decrease in discounts, original
price, rate of discount, sale price and markup.

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 Pretest

Directions: Read and analyze each item carefully. Write the letter of the correct answer on a
separate sheet of paper.

1. A wall clock that regularly sells for Php 450.00 is on sale at 20% off. What is the sale
price?
A. Php 360.00 B. Php 375.00 C. Php 380.00 D. Php 400.00

2. A pair of shoes priced at Php 800.00 is marked 15% off. Find the discount.
A. Php 80.00 B. Php 100.00 C. Php 120.00 D. Php 150.00

3. A store sells Php 28.00 for each headband to its customer. The store’s percent of
markup is 75%. Find the markup.
A. Php 11 B. Php 12 C. Php 13 D. Php 14

4. Mr. Edwin Gumato sold a cellphone for Php 24,000.00 and received Php 3,600.00 as
commission. What was his rate of commission?
A. 10% B. 15% C. 20% D. 25%

5. Mrs. Noime Linson, a cosmetic dealer, sold 12 pcs. of cologne at Php 90.00 each,
with a 25% commission. How much was her commission?
A. Php 200.00 B. Php 230.00 C. Php 250.00 D.Php 270.00

6. A group of Grade 6 pupils ate in fast food. If their orders totaled Php 500.00 plus
12% VAT, how much is the total amount they paid to the cashier?
A. Php 560.00 B. Php 570.00 C. Php 594.00 D. Php 595.00

7. Mr. Bryan Sebastian, a real estate agent, receives 8% on the property he sells. What
is his commission if he sold a lot at Php 1,200,000.00?
A. Php 80,000.00 B. Php 88,000.00 C. Php 91,000.00 D. Php 96,000.00

8. Lael opens a savings account in Philippine National Bank where the money earns
1.5% interest per year. If he has Php 5000.00 in his account, how much interest will
the money earn in one year?
A. Php 75.00 B. Php 78.00 C. Php 80.00 D. Php 85.00

9. Coach Jhonny borrowed money from his friend at 8% interest. If he paid an interest
of Php 600.00 after 18 months, how much money did he borrow?
A. Php 3000.00 B. Php 4500.00 C. Php 5000.00 D. Php 5500.00

10. If R is 120% of Y, then Y is what percent of R?

A. 83% B. 85% C. 87% D. 88%

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 Lesson
Solving Problems Involving Percent

Lesson 1.1: Discount

Discount (D) is a decrease in the price of an item. It refers to the amount deducted from the

original price.
Original Price (OP) is the regular price charged on the item.

Discount Rate (DR) is the percent taken off from the original price.
Sale Price (SP) is also known as the net price or discounted price.

Read and analyze the situation below.

Sample Problem 1:

Lovelle is selling ethnic sandals from her mommy’s factory. One day, he decided
to rent a stall in the market to sell her products. A customer can get a 10% discount for each
pair of ethnic sandals if he/she buys 3 pairs. Each costs Php 1000.00, each exclusive of the
12% VAT. For every pair of sandals that Lovelle can sell, she gets 40% of the profit and the
rest will be used for the payment of other expenses. If she gets the ethnic sandals from her
mommy’s factory at Php750.00 each, how much is Lovelle‘s total gain amount if she sells
100 ethnic sandals?

Below is the illustration:

Selling Price Rate of Discount Sale Price Total Sales

Discount Amount

Php 1000.00 10% Php 100.00 Php 900.00 Php 90,000.00

Total Sales Amount 12%VAT

Php 90,000.00 Php 10,800.00

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Explanation:

Lovelle’s Discount

If the discount for each ethnic sandal is 10% and each cost Php1000.00,

the discount for each ethnic sandal = Php 1000.00 x 10%

= Php 1,000.00 x .10

= Php 100.00

The discount for 3 pairs of sandals = Php 100.00 x 3

= Php 300.00

Since we have 100 sandals sold then, 100 x 100 = Php 10,000.00.

Based on the table, the sale price of each pair of ethnic sandals after the discount
is Php 900.00.

If Lovelle sells 100 pairs, the total amount of sales would be 100 x 900 = Php 90,000.00.

Solving for the total gain for 100 sandals:

Total selling amount of 100 sandals: 100 x 1000 = Php100,000.00

Total sales amount: Php 90,000.00

Factory price of each sandal: Php 750.00

Capital: 100 x 750 = Php 75,000.00

Profit: Php 90,000 – Php 75,000 = Php 15,000.00

Since Lovelle will only get 40% of the profit, then the total gain for 100 sandals shall be

0.40x Php 15,000.00 = Php 6,000.00

Sample Problem 2 :

Addy waited until after summer to buy a dress. She found one amounting to Php
3,500.00 and was selling at a discount of 40%. How much did she save by waiting? How
much did she pay for the dress?

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Solution:
DR =40%, OP = Php 3,500.00, D = ?

Using the discount formula, we have:

D = Php 3,500.00 x 40%
= Php 3,500.00 x 0.40
= Php 1,400.00

Computing for the sale price:

SP = OP – D
= Php 3,500.00 – Php 1,400.00
= Php 2,100.00
Answer: Addy saved Php 1,400.00 and paid Php 2,100.00 for the dress.

Lesson 1.2 Markup, Markup Rate, Cost and Selling Price

Study the following terms:

Markup (M) is the increase in the price of an item.
Markup Rate (MR) is the percent to be added to the cost of the item.
Cost (C) is the original amount of the item.
Selling Price (SP) is the amount of the item after markup has been added to the
cost.
Study the problem:
In a bakery, the owner adds a markup of Php 2.50 on all products. What is the
markup rate of sliced bread that costs Php 25.00?
Solution:
M = Php 2.50, C = Php 25.00, MR = ?
Using the markup formula, we have:

M
MR =
C

= x 100
= 0.1 x 100
MR = 10%
Answer: The markup rate of the sliced bread is 10%.

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Lesson 1.3 Commission

Study the following terms:

• Commission (C) is an amount of money a person receives for selling something.

• Total Sale (TS) is the total amount of sales made by the salesperson.
• Commission Rate (CM) is the percent taken off from the selling price.
• Sales Proceeds (SP) is the amount that remains after the commission has been
deducted from the total sales.

Formulas:
• Commission ( C ) = Total sales (TS) x Commission Rate (CR)
Commission(C)
• Total Sales (TS) =
Commission Rate (CR)

Commission
• Commission Rate( CR) = x 100%
Total Sale

• Sale Proceeds (SP) = Total Sales - Commission

Example 1

Mrs. Catral, a car sales agent, receives a 15% commission on the item she
sells. What is her commission if she sold 2 cars at Php 1,600,000.00?

Solution:
TS =Php 3,200,000.00, CR = 15% , C =?
Using the commission formula, we have:
C = TS x CR
= Php 3,200,000 .00 x 15%
= Php 3,200,000.00 x .15
= Php 480,000.00

Answer: Mrs. Catral’s commission is Php 480,000.00.

Example 2

Last month, Mrs. Catral was given a commission of Php 80,000.00 at an

8% commission rate for selling a car. Find the total amount of the car she sold.

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 Solution:
C =Php 80,000.00, CR = 8%, TS =?
Using the total formula, we have:
TS = C/CR
= 80,000 / 0.08
TS = Php 1,000,000.00
Answer: Mrs. Catral had a total sales of Php 1,000,000.00.

Lesson 1.4 Sales Tax

Sales Tax Formula

SalesTax = Total Amount of Products x Rate of Sales Tax

Example:
A group of Grade 6 pupils ate in fast food. If their orders totaled Php
750.00 plus 12% VAT, how much is the total amount they paid to the cashier?
Given:
Total amount of products = Php 750.00
Rate of Sales Tax = 12% VAT
Find the total amount the group paid to the cashier.
Solution:

Sales Tax = Total amount of products x Rate of Sales Tax

= Php 750.00 x 12%
= Php 750.00 x 0.12
Sales Tax = Php 90.00
Computing for the total amount, we have:
Total amount = Php 750 + Sales Tax
= 750 + 90
= Php 840.00
Answer: The total amount they paid to the cashier is Php 840.00.

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Lesson 1.5 Simple Interest

Study the following terms:

Interest (I) is the amount of money earned for using another’s money over a period
of time.
Principal (P) is the amount of money deposited, invested, or borrowed.
Rate of Interest (R) is the percent added to the principal amount borrowed or
invested.

Time (T) is the length of time the money has been deposited or borrowed.

Amount Due (AD) is the total amount to be paid or received after a certain period of
time that the principal has been borrowed or deposited.

Formulas:
Interest (I) = Principal (P) x Rate of Interest (R) x Time (T)

Interest (I)
Principal (𝑷) =
Rate of Interest (R) x Time(T)

Interest (I)
Time (T) =
Rate of Interest (R) x Principal(P)

Amount Due = Principal(P) + Interest (I)

Example 1:
Janelle opens a savings account in Landbank where the money earns 1.5%
interest per year. If she has Php 7,500.00 in her account, how much interest will the
money earn in one year?

Solution:

P = Php 7,500.00 R = 1.5% T = 1year I=?

Using the interest formula, we have:

I=PxRxT
= Php 7,500.00 x 1.5% x 1

= Php 7,500.00 x 0.015 x 1

= Php 112.50
Answer: The amount of interest the money will earn in one year is Php 112.50.

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 Example 2:
Coach Bobby borrowed money from his officemate at 7% interest. If he paid
an interest of Php 280 after 12 months, how much money did he borrow?

I = Php 280.00 R= 7% P=?

Using the principal formula, we have:

I
P=
RxT
Php 280.00
P=
7% 𝑥 1𝑦𝑟

Php 280.00
P=
.07 x 1

P = Php 4,000.00

Answer: Coach Bobby borrowed Php 4,000.00.

Note: Always express time in terms of years.

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 Learning Activities
General Directions: Work on Activities 1-4 that follow. Do it on a separate sheet of paper.

Activity 1: Complete the table:

Selling Price Rate of Discount Discount Sale Price
1. Php 500.00 20%
2. Php 4,400.00 Php 660.00
3. 12% Php 576.00
4. Php 7,200.00 9%
5. 6% Php 600.00 Php 9,400.00

Activity 2:
Original Price Markup Rate Markup Price Selling Price
6. Php 300.00 10%
7. 25% Php 275.00
8. Php 330.00 Php 33.00
9. 15% Php 105.00
10. Php 1000.00 28%

Activity 3:
Total Sales Rate Commission Commission
11. Php 5,000.00 5%
12. 14% Php 2,864.12
13. Php 72,000.00 Php 5,760.00
14. Php 1,000,000.00 24%
15. 30% Php 57,000.00

Activity 4:
Principal Amount Rate Time Simple Interest
16. Php 6,700.00 6 months Php 73.70
17. Php 8,000.00 1% 2 year
18. Php 15,000.00 2% 36 months
19. 8% One and half year Php 480.00
20. Php 7,500.00 1 year Php 112.50

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Application and Problem Solving:

1. Darius sold a cellphone for Php 24,000.00 and received Php 3,600.00 as commission.
What was his rate of commission?

Understand.

a. What is asked? _________________________________

b. What are the given facts? _________________________

Plan.

Use the formula for finding the commission rate.

Solve.

Show your solution.

2. The sales tax on a Php10,800.00 appliance is Php1,620.00. What is the rate of

sales tax?

Understand.

a. What is asked? _________________________________

b. What are the given facts? _________________________

Plan.

Use the formula for finding the commission rate.

Solve.

Show your solution.

11
 Reflection

Directions: Complete the 3-2-1 Chart about your discoveries in solving problems involving
percent. Write your answers on a separate sheet of paper.

12
 Posttest

Directions: Choose the letter of the correct answer. Write the chosen letter on a
separate sheet of paper.

1. A wall clock that regularly sells for Php 450.00 is on sale at 20% off? What is the sale
price?
A.Php 360.00 B. Php 375.00 C. Php 380.00 D. Php 400.00
2. A pair of shoes priced at Php 800.00 is marked 15% off. Find the discount.
A.Php 80.00 B. Php 100.00 C. Php 120.00 D. Php 150.00

3. A store sells Php 28.00 for each headband to its customer. The store’s percent of
markup is 75%. Find the markup.
A. Php 11 B. Php 12 C. Php 13 D. Php 14
4. Mr. Edwin Gumato sold a cellphone for Php 24,000.00 and received Php 3,600.00 as
commission. What was his rate of commission?
A. 10% B. 15% C. 20% D. 25%
5. Mrs. Noime Linson, a cosmetic dealer, sold 12pcs.of cologne at Php 90.00 each, with a
25% commission. How much was her commission?
A. Php 200.00 B. Php 230.00 C. Php 250.00 D.Php 270.00
6. A group of Grade 6 pupils ate in fast food. If their orders totaled Php 500.00 plus 12%
VAT, how much is the total amount they paid to the cashier?
A. Php 560.00 B. Php 570.00 C. Php 594.00 D. Php 595.00
7. Mr. Bryan Sebastian, a real estate agent, receives 8% on the property he sells. What is
his commission if he sold a lot at Php 1,200,000.00?
A. Php 80,000.00 B. Php 88,000.00 C. Php 91,000.00 D. Php 96,000.00
8. Lael opens a savings account in Philippine National Bank where the money earns 1.5%
interest per year. If he has Php 5000.00 in his account, how much interest will the money
earn in one year?
A. Php 75.00 B. Php 78.00 C. Php 80.00 D. Php 85.00
9. Coach Jhonny borrowed money from his friend at 8% interest. If he paid an interest of
Php 600.00 after 18 months, how much money did he borrow?
A. Php 3,000.00 B. Php 4,500.00 C. Php 5,000.00 D. Php 5,500.00

10. If R is 120% of Y, then Y is what percent of R?

A. 83% B. 85% C. 87% D. 88%

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Pre-test Activity 4
1.A 16. 2.2%
2.C 17. Php160.00
3.B 18. Php900.00
4.B 19. Php4000.00
5.D 20. 1.5%
6.A
7.D
8.A Problem#1:
9.C A. Darius rate of
10.A commission.
B. Php24,000.00,
Php3,600.00
C. Solution:
C
CR =
Activity 1 TS
Php3,600.00
1. Php100, Php400.00 =
Php24,000.00
2. Php15%, Php3,740.00
3. Php4,800.00, Php4,224.00 Ans. = 0.15 or 15%
4. Php648.00, Php6,552.00
5. Php10,000.00
Problem#2:
Formula:
ST
RS =
TA
Php1,620.00
=
Php10,800.00
Activity 2 Ans. = 0.15 or 15%
6. Php30.00, Php330.00
7. Php1,100.00, Php1,375.00
8. 10%, Php363.00
9. Php700.00, Php805.00
10. Php280.00, Php1,280.00 Post Test
1.A
2.C
3.B
4.B
Activity 3
5.D
11. Php250.00
6.A
12. Php20,458.00
7.D
13. 8%
8.A
14.Php240,000.00
9.C
15. Php190,000.00
10.A
Answer Key
Books:
Marjoseph H. Perez, Donnel P. Placer, Jaime R. Burgos, Arsenio S. Dimaraanan. 2016. 21st
Century MATHletes 6. Quezon City, Philippines: DepEd. Pages 82-91

Online:

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Published by the Department of Education, Caraga Region

Schools Division Office of Surigao City
Schools Division Superintendent: Karen L. Galanida
Assistant Schools Division Superintendent: Florence E. Almaden

Development Team of the Self-Learning Module (SLM)

Writer : Arlyn P. Osorio
Editor : Ezel G. Jainar
Evaluators : Noemi D. Lim, Maryjane R. Besinio, Elmer L. Bonilla

Management Team : Karen L. Galanida

Florence E. Almaden
Carlo P. Tantoy
Elizabeth S. Larase
Noemi D. Lim

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