QUARTER ONE – BUSINESS MATHEMATICS

CONTENT Fundamental Operations on Fractions

CONTENT STANDARDS The learners demonstrate an understanding of fractions.

The learners are able to perform the operations on fractions:

PERFORMANCE STANDARDS
addition, subtraction, multiplication and division.

LEARNING COMPETENCIES Perform fundamental operations on fractions. ABM_BM11FO-Ia-1

At the end of this lesson, the learners will be able to:

1. distinguish between prime, composite and relatively prime numbers;
2. illustrate the concept of fractions through visual models and acquire a
quantitative understanding of fractions;
3. represent fractions as proper/improper fractions or mixed numbers;
4. identify and generate equivalent fractions;
5. simplify fractions;
6. arrange fractions into ascending/descending order;
SPECIFIC LEARNING
7. express a number as a product of powers of primes and solve for the least
OUTCOMES
common multiple of two or more numbers;
8. convert dissimilar/unlike fractions to similar/like fractions;
9. represent operations of fractions through visual models;
10. add/subtract similar fractions;
11. add/subtract dissimilar fractions;
12. multiply/divide fractions;
13. simplify complex fractions;
14. solve problems involving operations on fractions.
TIME ALLOTMENT 4 hours

PREREQUISITE KNOWLEDGE Prime, composite and relatively prime numbers, proper/improper fractions, mixed
numbers, similar or like fractions, equivalent fractions, greatest common factor
(GCF), least common multiple (LCM)
PREREQUISITE SKILLS Prime factorization of whole numbers, converting mixed numbers to fractions,
simplifying fractions or reducing fractions to lowest terms
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 QUARTER ONE – BUSINESS MATHEMATICS
LESSON OUTLINE:
1. Introduction: Recall the concept of fraction as one of the basic mathematical concepts introduced in the earlier
grades.
Discuss the objectives of reintroducing fractions, highlighting its importance and various
applications in business
as well as other fields.
2. Motivation: Enjoin the class to cite circumstances wherein fractions are used.
3. Instruction: a) Review on proper/improper fractions, mixed numbers, similar or like fractions, equivalent
fractions, greatest
common factor (GCF), least common multiple (LCM)
b) Lesson proper
4. Practice: seatwork, group work, assignment (formulate business problems that will apply operations on
fractions)
5. Evaluation: quiz

MATERIALS Computers
wifi/internet connection
1. C.P. McKeague, Prealgebra
2. E.P. Vance, Modern Algebra and Trigonometry
RESOURCES 3. Bezuk, N., and Cramer, K. (1989). Teaching About Fractions: What, When,
and How?
www.cehd.umn.edu/ci/rationalnumberproject/89_1.html

PROCEDURE MEETING THE STUDENTS’

NEEDS
Day One:

INTRODUCTION
Ask students how fractions were introduced and defined in their previous
grade levels. Call some students to the board to give examples of fractions
and draw corresponding visual representations. Then discuss the objectives of
reintroducing fractions which include reinforcement of concepts, sharpening
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 QUARTER ONE – BUSINESS MATHEMATICS
their skills, and enrichment on the topics through applications on business and
other relevant fields.

MOTIVATION

Make the students realize the importance of fractions through practical

examples. Start by asking the students to cite circumstances, based from their
own experiences, wherein fractions were used. The teacher may add more
examples, preferably those applications in everyday life and those relevant to
certain jobs or professions.

 Practical examples:

1. telling time (draw clock showing different positions of hour/minute hands)

2. budgeting money
3. discount ads such as “half the price”
4. comparing prices of the same item in a grocery store (reduce the price per
1
unit of measurement, e.g. which is cheaper: a - kilo bag costing
4
PHP30 or a 2-kilo bag of the same item costing PHP250?)
5. measurements of ingredients in a recipe (being able to compute the
measurements of ingredients if servings are to be increased or decreased)
6. reading of car’s fuel level
7. slicing portions of a cake or pizza
8. measuring fabric or clothing material

 Examples related to tasks, jobs or professions: Teacher Tip

The teacher may divide the
1. carpenters, plumbers, electricians (measurement of construction class into groups (with, say, 5
materials, pipes, wirings, tools, etc.) members) wherein each group
2. scientists, like chemists (measurements of chemicals or solutions used for will create a scenario involving
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 QUARTER ONE – BUSINESS MATHEMATICS
experiments) fractions and operations
3. medical doctors (prescriptions of medicine dosage) involving fractions. This is , in a
4. lawmakers (certain laws such as laws of succession) way, evaluating the previous
knowledge of the students on
The teacher may end the motivation part by mentioning that subsequent the subject matter. See
topics will cover how to add/subtract, multiply, and divide fractions and give a Example on the left as an
practical example that will illustrate all these concepts about fractions (actual illustration for this exercise.
solutions need not be discussed; just mention which operation(s) may be Allot five to ten minutes for
applied to solve the problem). the students to confer with
each other. From these
Example: A barkada of 5 high school students (namely A,B,C,D,E) ordered one groups, select two to three
small bilao of special suman (rice cake) for their merienda. groups which will present in
1. If the suman is to be divided equally, what fraction of the suman will each class what they have
one eat? created.
2. For some reason, B has to leave and decides to give her share to C, what
fraction of the suman will C have? (addition of fractions)
3. The total cost of the suman is PHP225. Assuming equal contributions, how
much will E pay? Suppose A doesn’t have enough money and D agrees to
pay two-thirds of what A should pay, what fraction of the total cost will D
pay for A? (multiplication of fractions)
1
4. A sweetened coconut sauce or latik goes well with the suman. If only
2
cup of latik is left and the only measuring cup available that can be used to
1
divide the latik among the barkada is cup, will everyone get a share of
8
the latik? (division of fractions)

Day Two (One hour)

INSTRUCTION

A. Review of basic concepts

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 QUARTER ONE – BUSINESS MATHEMATICS
1. Recall the definition and give examples for each of the following:

a) prime number – a positive integer (except 1) whose factors are only 1

and itself

Examples: 5, 13, 127

b) composite number – a positive integer (except 1) which can be expressed

as a product of two or more positive integers, i. e., it has other factors
besides 1 and itself

Examples: 28, 39, 100

c) relatively prime numbers – positive integers which do not have common

prime factors

Examples: 6 and 35, 4 and 121

a  Recall the concept

2. State the formal definition of a fraction as a ratio of integers, i.e. ,
b of fraction as
where a and b are integers and b ≠ 0. The fraction is undefined if introduced in
denominator is zero and numerator is nonzero; indeterminate, if both earlier grade levels
numerator and denominator are zeros. using visual
models.

3. Proper/Improper fractions; Mixed numerals

 Define formally a
(a) Give specific fractions with corresponding visual representations fraction as a ratio
showing proper fraction as a portion of a whole; improper fraction of two numbers
(express also as a mixed numeral) as a sum of whole(s) and portion of but emphasize
a whole. (Visual models maybe in the form of rectangular blocks, pie that a fraction
charts, number lines, etc.) must be viewed as
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 QUARTER ONE – BUSINESS MATHEMATICS
a single number
and not as two
Examples: numbers. Use
number line to
show location of
2 fractions alongside
with other
5
numbers such as
5 3 whole numbers,
5
+ 5 decimals, irrational
numbers, etc.

8 3
5
or 1
5
 Visual representations
should have been taken in
the earlier grades, hence
this part will just be a
(b)Emphasize fraction as a single number by positioning several examples review. Let the students
of fractions (proper/, improper fractions, mixed numbers on the real line. explain the visual
representations on the
1 5 2 board and explain them to
Example: , , 6
2 4 3 the class. This will also test
whether they have really
understood the concept of
fractions and the
fundamental operations on
fractions.

4. Equivalent fractions

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 QUARTER ONE – BUSINESS MATHEMATICS
1 2 2 6
Start by giving examples such as and , and ,
2 4 3 9
and show corresponding visual representations:

1 2
2 ≡ 4

2 6
3 ≡ 9

Then show how to generate equivalent fractions using the following

principle:

a a ∙c When drawn on the board, the

=
b b ∙c , b,c≠0
same figure is used. For
1
instance, after drawing 2 , divide
1 1 ∙2 2 1 2
Examples (i) = = hence and are equivalent the same figure into 4 parts to
2 2 ∙2 4 2 4
2
fractions
show 4 .
2 2∙3 6 2 6
(ii) = = hence and are equivalent
3 3∙3 9 3 9
fractions

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 QUARTER ONE – BUSINESS MATHEMATICS

5. Simplification of fractions or reducing a fraction to its lowest term

(a) Apply above mentioned principle on equivalent fractions.

2 1
Examples (i) in lowest terms is .
4 2

2 1 ∙2 1
since = =
4 2 ∙2 2

9 3
(ii) in lowest terms is .
6 2

9 3∙3 3
since = =
6 2∙ 3 2

(b)An alternative solution is to divide numerator and denominator by their

greatest common factor (GCF).

24 24 ÷ 4 6
Examples (i) 4 is the GCF of 24 and 20, hence = =
20 20 ÷ 4 5

24 6
i.e. in lowest terms is .
20 5

36 36 ÷ 9 4
(ii) 9 is the GCF of 36 and 63, hence = =
63 63 ÷ 9 7

4 36
i.e. in lowest terms is .
7 63

 Note that dividing both numerator

and denominator by the same
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 QUARTER ONE – BUSINESS MATHEMATICS
6. Similar or like fractions (defined as fractions having the same denominator) number is also an application of the
principle:
4 12 a a ∙c
 give examples like and = , b,c≠0
7 21 b b ∙c

For instance,
7. Ordering fractions (start with showing simple cases which do not require
computations) 1
24 ∙
24 24 ÷ 4 4 6
= = =
(a) Simple cases 20 20 ÷ 4 1 5
20 ∙
4
 Approximate ordering of fractions by comparing them with simple ones,
1
say or 1.
2

8 3
Examples (i) is less than
17 4
(although 8 > 3 and 17 > 4 )

8 1
Justification: Observe that is less than (since numerator
17 2
8 is less than
3 1  Students must know the
half of 17) while is greater than (since
4 2 relative size of fractions or
numerator 3 is greater than half of its denominator). must have a quantitative
understanding of fractions.

 Tell students that in

comparing fractions,
comparing separately the
numerators and
denominators does not work,
7 29 as shown in examples:
(ii) is greater than
6 30
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 QUARTER ONE – BUSINESS MATHEMATICS
(although 7 < 29 and 6 < 30) 8 3 7 29
< and >
17 4 6 30
7
Justification: Observe that is greater than 1 (since 7 > 6) while
6
29
is less than 1 (since 29 < 30).
30

 To compare similar/like fractions, compare the numerators just like whole

numbers, i.e. the larger the numerator, the larger is the value of the
fraction. (Use visual models to show why in this case the principle is the  The student must
same as that of whole numbers.) be able to
distinguish rules or
Example: properties which
are applicable
3 7 specifically to
10 < 10 fractions.

 To compare fractions with same numerator, the larger the

denominator, the smaller is the value of the fraction (refer to this
as an “inverse relationship” between the size of the denominator
and the size of the fraction and illustrate with visual models)

Example:

2 2
4 < 3

(a bar when divided into 4 equal parts will have each piece smaller than
when it is divided into 3 equal parts, i.e. as the denominator gets bigger,
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 QUARTER ONE – BUSINESS MATHEMATICS
the number of divisions increases hence the fractional part gets smaller)

(b)In general, ordering fractions may be done by first converting them to

similar fractions and then compare the resulting numerators.

1 7 1 3 7 140
Example: < since = and =
360 54 360 1080 54 1080

(conversion to similar fractions is discussed below)

8. Steps to convert fractions to similar fractions:

i. Express each denominator as a product of its prime factors (also referred

to as prime factorization); repeating prime factors must be expressed in
exponential form.

1 7
Example Given the fractions and , the prime factorization
360 54
of the
3 2 3
denominators are 360=2 ∙ 3 ∙ 5 and 54=2∙ 3 .

ii. Solve for the least common multiple (LCM) of all the denominators, also
referred to as the least common denominator (LCD).

 The LCD is equal to the product of all the unique prime factors found
in the denominators, each is raised to the highest exponent appearing
in any of the denominators.

1 7
Example Find the LCD of and .
360 54

Solution: Since 360=23 ∙ 32 ∙ 5 and 54=2∙ 33 then the

LCD = 23 ∙ 33 ∙5 = 1080

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 QUARTER ONE – BUSINESS MATHEMATICS
iii. Convert each fraction to an equivalent fraction having the LCD as its
denominator. To do this, divide the LCD of the fraction by its
denominator and multiply the resulting quotient (This quotient may be
easily identified by comparing the prime factorization of the LCD and
the denominator being considered.) to its numerator.

2
Using the above example, 1080÷ 360=3 and 1080÷ 54=20=2 ∙ 5

1 1 ∙3 3 7 7∙ 22 ∙5 7 ∙ 20 140
Thus, = = and = = =
360 360 ∙ 3 1080 2
54 54 ∙2 ∙5 54 ∙ 20 1080

B. Fundamental Operations on Fractions

1. Addition/Subtraction of fractions

 Start with the sum of two similar fractions (illustrate with visual models).

Example:

3 4 7
10 10 10  The student must be able to
+ = apply systematically the
procedures in adding,
This leads to the following rule: subtracting, multiplying and
dividing fractions.
a b a+ b
+ = ,c ≠0
c c c

Recall the suman example in the motivation part:

 Caution students of
Five students (namely A,B,C,D,E) are to share equally with each conflicting rules between
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 QUARTER ONE – BUSINESS MATHEMATICS
other one bilao of suman for their merienda. If for some reason, B has to fractions and whole
leave and decides to give her share to C, what fraction of the suman will numbers.
C have?
 Cite some common mistakes
1 1 2 such as summing fractions
Answer: + =
5 5 5 by adding the numerators
and denominators.

 To add/subtract fractions with different denominators, we first convert the Examples:

fractions to similar fractions and then apply the above rule.
13 5 18
(i) + ≠ . The
Examples: 14 6 20
sum must be near 2,
2 1 8 3 11 since each fraction is
1. + = + = (LCM of 3 and 4 is almost 1.
3 4 12 12 12
12.)
3 1 4
(ii) + ≠ . Observe that
1 7 3 140 143 4 5 9
2. + = + = (LCM of 360 and 54 4 1
360 54 1080 1080 1080 is less than
9 2
is 1080.)
3
while is already
4
1
1 1 5 4 7 5 6 3 greater than .
3. + − = + − = = (LCM of 7, 4 and 28 is 28.) 2
7 4 28 28 28 28 28 14

Note: Final answers should be in lowest terms.

Note: Remind students that
final answers should always
be in lowest terms.
2. Multiplication of fractions

a c ac
∙ = ,b,d ≠0  More examples should be
b d bd
given particularly word
problems that will show the
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 QUARTER ONE – BUSINESS MATHEMATICS
application of operations on
how the resulting product of two fractions using visual models. fractions.

Example:

1 3 3 1 3 3
∙ = “ of is equal to ”
2 5 10 2 5 10

Recall the suman example:

If the total cost of the suman is PHP225 and assume equal contributions,
how much will
each student pay?

1 225
Answer: ∙225= =¿ PHP45
5 5

Suppose A doesn’t have enough money and D agrees to pay two-thirds of

what A should pay, what fraction of the total cost will D pay for A?

2 1 2
Answer: ∙ = of PHP225
3 5 15

3. Division of fractions

Division by a fraction is the same as multiplication by its reciprocal. The rule

is

a c a d ad
÷ = ∙ =
b d b c bc

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 QUARTER ONE – BUSINESS MATHEMATICS

Show the resulting quotient of two fractions using visual models.

Example:

8 2 8 3
÷ = ∙ =4
3 3 3 2

8
(Draw the real line from 0 to . Then show that the line segment from 0
3
8 2
to can be divided into four equal portions, each has a length of .)
3 3

2 2 2 2
(this shows
3 3 3 3
2 8
there are four ‘s in )
3 3

█ ⦁ ⦁ █ ⦁ ⦁ █ ⦁ ⦁ █
8
0 1 2 3
3

Recall the suman example:

1
If only cup of latik is left and the only measuring cup available that
2

15
 QUARTER ONE – BUSINESS MATHEMATICS
1
can be used to divide the latik among the barkada is cup, will everyone
8
get a share of the latik?

1 1 1 8 8
Answer: No, since ÷ = ∙ = or 4 .
2 8 2 1 2

1
This means that only 4 persons can each have a cup share of
8
latik.

C. Complex Fractions

A complex fraction is a fraction whose numerator and/or denominator are

also fractions or combinations of fractions. A complex fraction may be
simplified by reducing the entire numerator and/or entire denominator into
single fractions and applying the rule on division of fractions.

2 1 6 5 11
+ +
5 3 15 15 15 11 14 154
Example : 4 1 = 8 7 = 1 = ∙ =
15 1 15
− −
7 2 14 14 14

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 QUARTER ONE – BUSINESS MATHEMATICS
Sample problems:

A. Perform the indicated operations and simplify.

3 1 11 5
1.
4 (
−3 +
2 8
+6
9 ) Recall the PEMDAS (Parenthesis,
Exponent, Multiplication,
Division, Addition, Subtraction)
3 1 11 5 3 7 11 59 Rule in the order of operations.
Solution:
4
−3 +
2 8 (
+6
9 ) = (
− +
4 2 8
+
9 )
3 7 11 59
= − − + =
4 2 8 9
54−252−99+ 472 175
=
72 72

2 3 2 3 2
Note that 4 = 2 ,8= 2 , and 9 = 3 . Thus, LCD = 2 ∙ 3 =72 .

1
2. 6
4
÷ ( 25 −8 106 )
1 2 6 25 2 43 25 Note: It is assumed here
Solution: 6
4
÷
5(−8
10 ) =
4
÷ ( −
5 5 ) =
4
÷ ( )
−41
5
= (Sample B.1) that students have
already taken up solving
25 125
4
∙
−5
41( )
= −¿
164
equations or systems of
equations in the previous grade
levels. Otherwise, the teacher
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 QUARTER ONE – BUSINESS MATHEMATICS
Note that 8 = 2 3
, 225 = 32 ∙ 52 , and 36 = 22 ∙ 32 . Thus, LCD = 23 ∙ can skip this item.
32 ∙ 52=1800

1 9
−7 + 10
5 8
3. 4 3
3 −2
5 7

1 1 1
Solution: entire numerator = −(8+ )+10 =2+ −¿
5 8 5
1 83
=
8 40
4 3 4 3
entire denominator = 3 + - (2 + ¿=1+ − =
5 7 5 7
13 48
1+ =
35 35
1 9
−7 +10
5 8 83 48 83 35 581
Therefore, = ÷ = ∙ =
4 3 40 35 40 48 384
3 −2
5 7
197
or 1
384

B. Solve for the required values.

3
1. Find the value of x that satisfies the equation 156 + = 30.
x +5

3
Solution: Multiplying both sides of the equation 156 + = 30
x +5
by (x+5), we get
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 QUARTER ONE – BUSINESS MATHEMATICS
156(x + 5) + 3 = 30(x + 5)
⟹ 156x + 780 + 3 = 30x + 150
⟹ 156x - 30x = 150 – 780 – 3
⟹ 126x = –633
633 211
⟹ x= – or –
126 42

3
2. A small pack of gulaman powder requires 1 cups of water for
4
1
cooking. How many cups of water are needed to cook 7 packs of
2
gulaman?

Solution: (1 34 )( 7 12 )=( 74 )( 152 ) =

105
8
or 13
1
8
cups of water

3
3. A complete set of a grade school uniform requires 1 meters of white
4
1
cloth for the blouse and 2 meters of blue cloth for the pants. How
3
much clothing material of each color is required for 35 sets of uniform?

245 1
Solution: (1 34 ) ( 35)=( 74 ) ( 35) =
4
or 61
4
meters of white cloth

245 2
(2 13 )( 35) =( 73 )( 35) =
3
or 81
3
meters of blue
cloth

3
4. If a class of 120 students took the business math test and passed
5
the test, how many students failed the test?

19
 QUARTER ONE – BUSINESS MATHEMATICS
3 2
Solution: If passed the test, then failed the test. Thus, the
5 5
2 240
number of students who failed the test is ( 120 ) =
5 5
= 48.
3 360
Another solution is to consider that ( 120 ) = = 72
5 5
students passed the test. Hence, 120 – 72 = 48 students failed
the test.

5. Len bought a lot measuring 450 square meters. If 25 sq.m. is allotted for
a storage room, what fraction of the entire lot is the storage room?

25 1
Solution: = of the entire lot is allotted for the storage room
450 18

20