PERCENTAGE

General Formula:
P = Br
where:
P = percentage value/amount
B = base
r = percentage rate
80% out of 50 board takers
total 50base
passing rate 80% Base = 100% (always equal t

P = Br P = r P = value
= (50)(80%) 40 r=%
= 50 * 0.8 40

magkatabi ang 2 variables = product of the t

Br = B * r = multiplication
= (B) (r)

Ms. Mendoza got 39 correct answers out of 65 items in English.

P
r=
 r=
B

39
65

0.6
r= 60%

Ms. Banguilan got a score of 9 in science which is equal to 75%.

P
B=
r

9 9
75% 0.75

B= 12

Ms. Asi paid 112 pesos on her purchase inclusive of VAT.

How much was paid for the item exlusive of VAT.

112% of the product's cost

price of the 100base

12% VAT 12
SP 112
100sales
12 payable to the BIR
 Derived Formula:
P P
r= *100 putsigna % B =
B r
ue/amount (may be less than or greater than 100%)

(%) (may be less than or greater than 100%)

(always equal to 100%)

r = 70%

r = 0.70

product of the two given variables

= multiplication

n English.
al to 75%.
wrong 100% = 1 < 100% less than 1
>100% more than 1
100 = 100
Base
Business Activities:
Service = time and effort
Merchandising = buying and selling (buy a product and sell it as
Manufacturing = buy a product to produce another product

Merchandising - Buying and Selling (Trading)

 ct and sell it as is)
her product
Mark-up
= amount being added to the cost to get the selling p
= gross profit

cost = amount of the product upon purchase

base = cost
particular
B = base amount

cost based
cost 10000
MU 3000 3000
SP 13000

cost 12000
MU 3000 3000
SP 15000

Mark-up = value (P)

Mark-up rate = % ( r )
cost = base (B)
 P = Br Mu = Cost * Mu%
Mu = Cr r = Mu/cost
Cost = Mu/Mu%

1) Cost of a product is 25000, how much will be th

MU = 25000 * 60%
MU = 15000
2) How much will be the selling price?
Cost + MU = SP
SP = 25000 + 15000 = 40000

3) If the mark-up for product A is P10000, and this

is the cost of product A?
Given: 10000 = MU
15% = MU rate
Find: Cost
Formula: B = P/r

10000
4) The cost of product A is P250.00. If the mark-up
mark-up and the selling price?
MU = 112.50 =250*0.45
SP = 362.50 =250 + 112.50

5) The cost of product A is P250.00. If the mark-up i

MU rate = 32%

6) If the cost is 125 pesos and it is being sold at 15

the mark-up rate?
MU = P25
MU% = 20%
.
r = P/B
et the selling price

paticular rate
selling price = cost + mark-
cost-plus
10000
3000 30%
13000

12000
3600 30%
15600
much will be the mark-up if the MU rate is 60%?

P40000

0000, and this is equal to 15% mark-up rate, how much

C = Mu / Mu%
Cost = 10000/15% 66667
= 66,666.67
 If the mark-up rate is 45%, how much will be the

250*0.45
250 + 112.50

the mark-up is 80 pesos, how much is the mark-up rate?

MU rate = r
MUr = MU/Cost
r = 80/250
r = 32%

eing sold at 150 pesos, how much is the mark-up and

SP = cost + MU
MU = SP - cost
= 150 -125
= 25
MU% = MU/cost
= 25/125
= 20%
ost + mark-up