Give 100% to

everything you
do and never
give up
MARK MILLS
Percentage, Base,
and Rate
 Objectives

Define Identify the Solve routine develop a

percentage, percentage, and non-routine positive attitude
base and rate base and rate problems towards
in a given involving base, problem solving
problem rate and and critical
percentage thinking
 Base
It is the whole of which you take the percent. It is the
number that usually follows after the phrase
“percent of”

50% of 1,000 is 500

 Rate
It is given as percent.It is the number
with % symbol.

50% of 1,000 is 500

 Percentage
It is the number or the amount that
represents a part of a whole.

50% of 1,000 is 500

PERCENTAGE, BASE,
AND RATE FOR BOYS
Percentage = 2
BASE = 4
100%
RATE = 50%
 PERCENTAGE,
BASE, AND RATE
FOR GIRLS
1
1 2
Percentage= 2
1
1 2
1 2 3
1 2 3 4
1 2 3 4 5
Base = 5
Rate= 40%
PERCENTAGE, BASE, AND RATE

50% of 1,000 is 500

PERCENTAGE, BASE, AND RATE

50% of 1,000 is 500

Percentage
PERCENTAGE, BASE, AND RATE

50% of 1,000 is 500

Base
PERCENTAGE, BASE, AND RATE

50% of 1,000 is 500

Rate
PERCENTAGE, BASE, AND RATE

50% of 1,000 is 500

Rate Base Percentage
 Hints:
PERCENTAGE
BASE (PART)

50% of 1,000 is 500

RATE
 Example

30% of 100 is 30
 Example
P
30% of 100 is 30
 Example
B P
30% of 100 is 30
 Example
R B P
30% of 100 is 30
 Example

6 is 25% of 24
 Example
P
6 is 25% of 24
 Example
P B
6 is 25% of 24
 Example
P R B
6 is 25% of 24
 I. GUIDED PRACTICE
In each of the following, determine the base B, the percentage P, and the Rate R.

1. 70% of 50 = 35 P=_____ B=_____ R=_____

2. 102 = 85% of 120 P=_____ B=_____ R=_____

3. 25% of 80 = 20 P=_____ B=_____ R=_____

 I. GUIDED PRACTICE
In each of the following, determine the base B, the percentage P, and the Rate R.

1. 70% of 50 = 35 P=_____
35 B=_____
50 R=_____
70%

2. 102 = 85% of 120 P=_____ B=_____ R=_____

3. 25% of 80 = 20 P=_____ B=_____ R=_____

 I. GUIDED PRACTICE
In each of the following, determine the base B, the percentage P, and the Rate R.

1. 70% of 50 = 35 P=_____
35 B=_____
50 R=_____
70%

2. 102 = 85% of 120 P=_____

102 B=_____
120 R=_____
85%

3. 25% of 80 = 20 P=_____ B=_____ R=_____

 I. GUIDED PRACTICE
In each of the following, determine the base B, the percentage P, and the Rate R.

1. 70% of 50 = 35 P=_____
35 B=_____
50 R=_____
70%

2. 102 = 85% of 120 P=_____

102 B=_____
120 R=_____
85%

3. 25% of 80 = 20 P=_____
20 B=_____
80 R=_____
25%
 I. INDEPENDENT PRACTICE
In each of the following, determine the base B, the percentage P, and the Rate R.
1. 10 is 20% of 50 P=_____ B=_____ R=_____
2. 25% of 60 is 15 P=_____ B=_____ R=_____
3. 15% of 80 = 12 P=_____ B=_____ R=_____
4. 40 of 100 is 40% P=_____ B=_____ R=_____
5. 45 = 90% of 50 P=_____ B=_____ R=_____
FIND the missing
PERCENTAGE, BASE, AND RATE

1. 10 is ___ of 50
PERCENTAGE, BASE, AND RATE

1. 10 is ___ of 50
RATE
PERCENTAGE, BASE, AND RATE

2. ___ = 85% of 120

PERCENTAGE, BASE, AND RATE

2. ___ = 85% of 120

PERCENTAGE
PERCENTAGE, BASE, AND RATE

3. 25% of___ = 20
PERCENTAGE, BASE, AND RATE

3. 25% of___ = 20
Base
PERCENTAGE, BASE, AND RATE

But the question is how do

we find the value of those
missing?
PERCENTAGE, BASE, AND RATE

HOW?

By using the
triangle
formula
 Formula in Solving for the
Base, Rate and Percentage
P P=BxR

B R P
B= R P
R= B
Triangle Formula
 Change the RATE to decimal or fraction form before
multiplying or dividing it with the given number.
 Example

Change the RATE to decimal or fraction form before

What is 5% of 60?
multiplying or dividing it with the given number.
 Example

Change the RATE to decimal or fraction form before

What is 5% of 60?
multiplying or dividing it with the given number.

P=3
 Example

Change the RATE to decimal or fraction form before

2 is 5% of what number?
multiplying or dividing it with the given number.
 Example

Change the RATE to decimal or fraction form before

2 is 5% of what number?
multiplying or dividing it with the given number.

B = 40
 Example

Change the RATE to decimal or fraction form before

What percent is 4 to 80
multiplying or dividing it with the given number.
 Example

Change the RATE to decimal or fraction form before

What percent is 4 to 80
multiplying or dividing it with the given number.

R= 5%
II. GUIDED PRACTICE
Complete each of the following.

Rate Base Percentage

20% 60
25% 40
60 36
II. GUIDED PRACTICE
Complete each of the following.

Rate Base Percentage

20% 300 60
25% 40
60 36
II. GUIDED PRACTICE
Complete each of the following.

Rate Base Percentage

20% 300 60
25% 40 10
60 36
II. GUIDED PRACTICE
Complete each of the following.

Rate Base Percentage

20% 300 60
25% 40 10
60% 60 36
 II. INDEPENDENT PRACTICE
Find the missing value in each of the folowing:
1. 13 is 5% of what number?
2. 10% of 105 is what number?
3. How many percent of 150 is 75?
APPLYING PERCENTAGE, BASE,
AND RATE
 Example

In school, 20% of the teachers teach Mathematics.

If there are 60 teachers, how many teachers are
teaching Mathematics in the school?
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given:
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20

 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked:
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
Formula:
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
Formula: P = Bx R
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
Formula: P = Bx R
Solution: P = 60 x .20
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
Formula: P = Bx R
Solution: P = 60 x .20
P = 12
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
Formula: P = Bx R
Solution: P = 60 x .20
P = 12
Answer:
 Example
In school, 20% of the teachers teach Mathematics. If there are 60
teachers, how many teachers are teaching Mathematics in the school?

Given: R = 20% or .20 B = 60

Asked: P= ?
Formula: P = Bx R
Solution: P = 60 x .20
P = 12
Answer: There are 12 teachers who are teaching Mathematics in the school.
 Example

In Ms. Aguilar’s class, 6 pupils received an A on

the last Math test. This is 20% of the number
of pupils in her class. How many pupils are
there in Ms. Aguilar’s class?
 III. GUIDED PRACTICE
1. In a class of 40 students, 70% are
boys. How many boys are there in the
class?
2. Jerry ate 30 pieces of grapes in the
fruit basket, if the sum of the grapes in
the basket is 150, what percent did Jerry
ate?
 III. INDEPENDENT PRACTICE
1. Jeanette spends 40% of her monthly allowance on shoppee.
She received 1,500 pesos each month. How much does she
spend on shoppee?

2. In a survey conducted among grade 6 students about the effect

of the use of gadget in studying, it turned out that for every 10
students, 7 responded positively that using a gadget is helpful to
their studies. What percent of the student responded positively in
the survey?
Application of Percent in Discount,
Commission, Sales Tax, and Simple
Interest
DEFINITION

DISCOUNT- A REDUCTION IN THE USUAL PRICE OF

SOMETHING

DISCOUNT
DEFINITION

Original price - The price paid for an object in the original currency at
the time of purchase.
Rate of discount - The percentage of this discount on the list price is
called the discount rate.
Amount of discount - The amount of money that is reduced from the list
price of an item is called the discount.
Discounted price - the price to be paid after the discount is deducted.

DISCOUNT
FORMULA

AMOUNT OF DISCOUNT = ORIGINAL PRICE X RATE OF DISCOUNT

DISCOUNT
FORMULA

AMOUNT OF DISCOUNT = ORIGINAL PRICE X RATE OF DISCOUNT

is same as
Percentage = base X rate

DISCOUNT
FORMULA

AMOUNT OF DISCOUNT = ORIGINAL PRICE X RATE OF DISCOUNT

Percentage = base X rate

DISCOUNT
FORMULA

P
So, if

BR
Percentage = base X rate
DISCOUNT
FORMULA

Then,

?
? ?
AMOUNT OF DISCOUNT = ORIGINAL PRICE X RATE OF DISCOUNT

DISCOUNT
FORMULA

Then,

AD
? ?
AMOUNT OF DISCOUNT = ORIGINAL PRICE X RATE OF DISCOUNT

DISCOUNT
FORMULA

Then,

AD
OPRD
AMOUNT OF DISCOUNT = ORIGINAL PRICE X RATE OF DISCOUNT

DISCOUNT
FORMULA

Also,

Discounted price = original price - amount of discount

DISCOUNT
EXAMPLE

A t-shirt was originally priced at ₱1,200 is on sale at

25% off. How much is the discounted price?

DISCOUNT
DISCOUNT
DISCOUNT
PRACTICE
I. Guided practice
CONSIDER EACH WORD PROBLEM. ANSWER THE QUESTIONS THAT FOLLOW
1. THE ORIGINAL PRICE OF AN ITEM IS ₱750. IT IS ON SALE AT 10% DISCOUNT.

A. WHAT IS THE AMOUNT OF DISCOUNT?

B. WHAT IS THE DISCOUNTED PRICE?

DISCOUNT
 PRACTICE
I. INDEPENDENT PRACTICE
CONSIDER EACH WORD PROBLEM. ANSWER THE QUESTIONS THAT FOLLOW
1. ₱150 IS DEDUCTED FROM THE ORIGINAL PRICE OF AN ITEM BECAUSE OF A 15%
GIVEN DISCOUNT
A. WHAT IS THE ORIGINAL PRICE?
B. WHAT IS THE DISCOUNTED PRICE?

DISCOUNT
DEFINITION

COMMISSION - an amount of money paid by an employer

as a fee or percentage to an employee for a specific
task or for bringing new business by selling goods
or services of the company.

COMMISSION
DEFINITION

AMOUNT OF COMMISSION - IT IS thE CERTAIN AMOUNT OF

MONEY THAT AN EMPLOYEE WILL RECEIVE.
TOTAL SALES - is the total amount of revenue a company
generates from sales over a specific period of time.
RATE OF COMMISSION - IS the percentage of profit or
other compensation that EMPLOYEE get for meeting
goals.
COMMISSION
FORMULA

AMOUNT OF COMMISSION = TOTAL SALES X RATE OF

COMMISSION

COMMISSION
FORMULA

AMOUNT OF COMMISSION = TOTAL SALES X RATE OF COMMISSION

WHICH IS ALSO SAME AS

COMMISSION
FORMULA

AMOUNT OF COMMISSION = TOTAL SALES X RATE OF COMMISSION

WHICH IS ALSO SAME AS

PERCENTAGE = BASE X RATE

COMMISSION
FORMULA

AMOUNT OF COMMISSION = TOTAL SALES X RATE OF COMMISSION

PERCENTAGE = BASE X RATE

COMMISSION
FORMULA

?
? ?
AMOUNT OF COMMISSION = TOTAL SALES X RATE OF COMMISSION

COMMISSION
FORMULA

AC
? ?
AMOUNT OF COMMISSION = TOTAL SALES X RATE OF COMMISSION

COMMISSION
FORMULA

AC
TS RC
AMOUNT OF COMMISSION = TOTAL SALES X RATE OF COMMISSION

COMMISSION
EXAMPLE

1. A REAL ESTATE COMPANY GIVES A COMMISSION OF 4% OF THE TOTAL

SALES TO ITS SALES AGENTS. JANICE IS GIVEN A COMMISSION OF
₱138,000 FOR SELLING A CONDOMINIUM UNIT. HOW MUCH IS THE PRICE
OF THE CONDOMINIUM UNIT THAT janice SOLD?

COMMISSION
COMMISSION
PRACTICE
II. Guided practice
FILL IN THE BLANK.
Rate of Amount of
Total Sales Commission Commission

₱100,000 6%
₱250,000 ₱12,500
COMMISSION
PRACTICE
II. Guided practice
FILL IN THE BLANK.
Rate of Amount of
Total Sales Commission Commission

₱100,000 6% ₱6,000
₱250,000 ₱12,500
COMMISSION
PRACTICE
II. Guided practice
FILL IN THE BLANK.
Rate of Amount of
Total Sales Commission Commission

₱100,000 6% ₱6,000
₱250,000 5% ₱12,500
COMMISSION
COMMISSION
PRACTICE
II. Independent practice

1. Angelyn works on a jewelry store and earn 5% commission on

every piece of jewelry.

How much commission does she earn for selling a ring that
costs 1,300 pesos?
COMMISSION
COMMISSION
DEFINITION

TAX - a compulsory contribution to state

revenue, levied by the government on workers'
income and business profits, or added to the
cost of some goods, services, and
transactions.

SALES TAX
DEFINITION

SALES TAX - consumption tax imposed by the government on the sale of

goods and services.
Rates of sales tax - an additional amount of money we pay based on a
percentage of the selling price of goods and services that we purchase.
Selling price - the price for which something actually sells.
Total cost - the original price plus the calculated sales tax.

SALES TAX
FORMULA

SALES TAX = SELLING PRICE X RATES OF SALES TAX

SALES TAX
FORMULA

SALES TAX = SELLING PRICE X RATES OF SALES TAX

PERCENTAGE= BASE X RATE

SALES TAX
FORMULA

SALES TAX = SELLING PRICE X RATES OF SALES TAX

PERCENTAGE= BASE X RATE

SALES TAX
FORMULA

?
? ?
SALES TAX = SELLING PRICE X RATES OF SALE TAX

SALES TAX
FORMULA

ST
SP RT
SALES TAX = SELLING PRICE X RATES OF SALES TAX

SALES TAX
FORMULA

TOTAL COST = SELLING PRICE + SALES TAX

SALES TAX
 EXAMPLE

A group of teachers decided to eat in a restaurant. The meal

costs 4550 pesos plus a 12% VAT. How much is the total amount
they paid in the cashier?

SALES TAX
PRACTICE
III. GUIDED PRACTICE
FILL IN THE BLANK.
Rates of
Selling Price Sales Tax Total Cost
Sales Tax
₱1,600 3% ₱48
₱900 4%

SALES TAX
PRACTICE
III. GUIDED PRACTICE
FILL IN THE BLANK.
Rates of
Selling Price Sales Tax Total Cost
Sales Tax
₱1,600 3% ₱48 ₱1,648
₱900 4%

SALES TAX
PRACTICE
III. GUIDED PRACTICE
FILL IN THE BLANK.
Rates of
Selling Price Sales Tax Total Cost
Sales Tax
₱1,600 3% ₱48 ₱1,648
₱900 4% ₱36

SALES TAX
PRACTICE
III. GUIDED PRACTICE
FILL IN THE BLANK.
Rates of
Selling Price Sales Tax Total Cost
Sales Tax
₱1,600 3% ₱48 ₱1,648
₱900 4% ₱36 ₱936

SALES TAX
PRACTICE
III. INDEPENDENT PRACTICE

1. A LADY'S BAG WORTH 1,500 PESOS HAS A SALES TAX

OF 6%. HOW MUCH WILL A BUYER PAY FOR THE BAG?

SALES TAX
DEFINTION

INTEREST - the fee a business pays a lender

(creditor) to borrow money.

SIMPLE INTEREST
DEFINTION

SIMPLE INTEREST - an interest charge that borrowers pay lenders for a

loan
Principal - is the money borrowed by the debtor
Interest rate - is the amount lenders charge borrowers and is a
percentage of the principal.
Time - the duration for which the principal amount is lent or borrowed.

SIMPLE INTEREST
FORMULA

I=P R T
X X

I - AMOUNT OF INTERST
P - PRINCIPAL
R - rate of interest
T - time
SIMPLE INTEREST
EXAMPLE

1. JOHANN BORROWED 20,000 PESOS FROM A LENDING INSTITUTION

THAT CHARGES 6% INTEREST PER YEAR. HOW MUCH INTEREST WILL
JOHANN BE PAYING IF HE WILL BE ABLE TO RETURN THE MONEY AT
THE END OF 1 YEAR? WHAT IS THE TOTAL AMOUNT DUE FOR JOHANN
TO PAY AT THE END OF 1 YEAR?

SIMPLE INTEREST
PRACTICE
IV. GUIDED PRACTICE

1. ainee GOT A 12,000 PESOS LOAN FOR 2 YEARS,SHE

PAID 360 PESOS IN INTEREST. WHAT WAS THE INTEREST
RATE?

SIMPLE INTEREST
PRACTICE
IV. INDEPENDENT PRACTICE

1. If you borrow Php 10,000 at a simple interest

rate of 5% per year, how much interest will you
owe after 3 years?

SIMPLE INTEREST