MATH

TIME
 “Fraction,
Decimal and
Percent”
 At the end of an hour lesson the
students shall be able to:

a. define fraction, decimal and percent;

b. solve fundamental operations on fractions
and decimal;
c. give the importance of learning fraction and
decimal in real-life situations.
 Relating to or denoting a system

2
A rate, number, or amount in
each hundred. 3
of numbers and arithmetic based
on the number ten, tenth parts,
and powers of ten.

Percentage Decimal
A numerical quantity

1
that is not a whole
number.

Fraction
4
The number above the line
in a common fraction. 5
The number below the line in
a common fraction; a divisor.

Numerator Denominator
 𝟏 Numerator
Fraction
𝟐 Denominator

50% Percentage

0.5 Decimal
 𝟏 𝟏
1. + =?
𝟓 𝟐

2. 15.2−𝟗. 𝟒𝟎 =?
 𝟏 𝟏 𝟐+𝟓 𝟕
1. + = =
𝟓 𝟐 𝟏𝟎 𝟏𝟎

2. 15.2−𝟗. 𝟒𝟎 = 5.80
15.20
-9.40
5.80
“Fundamental
Operations on
Fractions &
Decimals”
Rules in Fraction
ADD or SUBTRACT “+ OR –” with common
denominators

Simply add/subtract the numerators then copy the

denominator.
Examples:
𝟏 𝟐 𝟏+𝟐 𝟑
+ = =
𝟒 𝟒 𝟒 𝟒
𝟔 𝟓 𝟔−𝟓 𝟏
− = =
𝟖 𝟖 𝟖 𝟖
 ADD or SUBTRACT “+ or –” with different
denominators
Get the common factor or multiply the denominators. Divide
it to the 1st and 2nd denominators then the quotient will be
multiplied to numerators then add/subtract.

Examples:
𝟏 𝟏 𝟑+𝟒 𝟕
+ = =
𝟒 𝟑 𝟏𝟐 𝟏𝟐
𝟐 𝟏 𝟏𝟎 − 𝟑 𝟕
− = =
𝟑 𝟓 𝟏𝟓 𝟏𝟓
 MULTIPLICATION “x"

Multiply the numerators and denominators, then simplify.

Examples:

𝟐 𝟓 𝟏𝟎 𝟐 𝟓
× = ÷ =
𝟑 𝟔 𝟏𝟖 𝟐 𝟗
 DIVISION “÷”

Change the given fraction to multiplication by inverting

the 2nd fraction, then multiply.

Examples:

𝟐 𝟏 𝟐 𝟐 𝟒
÷ = × =
𝟓 𝟐 𝟓 𝟏 𝟓
Rules in Decimal
 Example 1: 10.5 + 11.74
ADDITION AND 1
SUBTRACTION 10.50
+ 11.74
➢Line up the decimals. 22.24
➢Fill in the empty spots with
zero. Example 2: 12.7 – 9.23
➢Add/subtract.
6 10
➢Bring down the decimal in
12.70
your answer.
- 9.23
3.47
 MULTIPLICATION
Example: 1.201 x .25
➢The number with most
digits goes on top.
➢Decimals do not have to 1.201 – 3 decimal places
line up. × .25 – 2 decimal places
➢Multiply then count how 6005
many places in 1st & 2nd + 24020
number the decimal is 0.30025 – 5 decimal places
moved over.
 DIVISION
Example: 0.3 ÷ 1.41
➢Divisor can not have a 0.3 1.41
decimal.
➢Move the decimal of the 4. 7
divisor to become a 3 14.1
whole number. -12
21
➢Move the same amount of -21
places in the dividend. 0
➢Divide like normal.
Directions: Perform the following operations on fraction and decimal.
Write your answers on the ½ crosswise show your solutions.

Decimal Fraction

𝟏 𝟐
1. 97.51 + 167.3 = ____ 1. 2 + 3 = _____
𝟓 𝟒
2. 5.260 − 3.911 = ____ 𝟑 𝟏𝟓
3. 4.28 × 3.56 = ____ 2. × = _____
𝟓 𝟑𝟎
𝟑
4. 10.58 ÷ 2.3 = ____ 3. 27 ÷ = _____
𝟏𝟒
MATH
TIME
Express fraction to decimal and
percent forms and vice versa.
 At the end of an hour lesson the
students shall be able to:

a. determine the rules in expressing fraction, to

decimal and percent forms and vice versa;
b. express fraction to decimal and percent
forms and vice versa;
c. give the importance of learning fraction,
decimal and percent in real-life situations.
Rules in expressing Fraction
to Decimal and Percent
Form and vice-versa
 1. Fraction to Decimal
Long Division Method
- Simply divide the numerator by denominator.

𝟐𝟑
Example: Change to decimal.
𝟓

𝟐𝟑 4 .6
Solution: 5 23 .0
𝟓 -20
30
-30
0
 1. Fraction to Decimal
Changing Fractions to Decimals. When a fraction is
converted to a decimal, it will be in one of two forms: a
terminating decimal or a repeating decimal.
 1. Fraction to Decimal
Long Division Method
- Simply divide the numerator by denominator.

𝟐𝟑
Example: Change to decimal.
𝟓

𝟐𝟑 4 .6
Solution: 5 23.0
𝟓 -20
30
-30
0
1. Fraction to Decimal

.
1. Fraction to Decimal
 2. Decimal to Fraction
- Multiply both top and bottom by 10 for every
number after the decimal point. (For example, if there are
two numbers after the decimal point, then use 100, if there
are three then use 1000, etc.)
- Reduce the fraction in to lowest term

Example: Change 0.35 to fraction.

𝟑𝟓 𝟓 𝟕
Solution: 0.35 = 35 = ÷ =
𝟏𝟎𝟎 𝟓 𝟐𝟎
 3. Decimal to percent

- Move the decimal point two places to the right

and put percent sign.

Example: Change 0.79 to percent.

Solution: 0.79 = 79 %
 4. Percent to Decimal

- Move the decimal point two places to the left or

divide the percent by 100 and remove the percent
sign.

Example: Change 85% to decimal.

Solution: 85% = .85 = 0.85

 5. Percent to Fraction
Express the percent in to decimal first, then express
it to fraction and simplify to the lowest term, if
possible.

Example: Change 75% to fraction.

𝟕𝟓 𝟐𝟓 𝟑
Solution: 75% = 0.75 = 75 = ÷ =
𝟏𝟎𝟎 𝟐𝟓 𝟒
 6. Fraction to Percent
Decimal way
-Divide the numerator by denominator, then multiply
by 100.
𝟓
Example: Change to percent.
𝟖

𝟓 0 . 6 2 5 × 100% = 62.5%
Solution: 8 5.000
𝟖 -48
20
-16
40
-40
0
Directions: Complete the table by expressing the fraction to decimal
and percent form. Write your answer on the space provided.
A. DECIMAL PERCENT FRACTION
1. 0.42 42% 21/50
2. 0.125 12.5% 1/8

B. PERCENT DECIMAL FRACTION

1. 112% 1.12 28/25
2. 14% 0.14 7/50

C. FRACTION DECIMAL PERCENT

1. 1 12/25 1.48 148%
2. 3/5 0.6 60%
 Quiz
(individual, ½
crosswise)
 Directions: Express the given fraction to decimal and
percent form and vice versa. Write your answers on the
½ crosswise and show your solutions.

1. Change 8/25 to decimal form.

2. Express 0.48 to fraction.
3. Express 0.039 to percent.
MATH
TIME
“Solving a Problem
involving Fractions,
Decimals and
Percent”
 Steps in Solving Fraction, Decimal and Percent

1. Read and understand the problem.

• What problem is being asked to find?
• What information is needed to solve the problem?
2. Write the needed information and Solve it.
3. Check the answer
• Does the answer match the question.
In a survey of 550 people, 76% said that they are
afraid of COVID. What decimal represents the
number of people who said they were afraid of
COVID? How about of the people who said they
were not?

76% = 0.76
100% - 76% = 24%
24% = 0.24
7 circles
Instructions:
1. Every group will be given 1 problem (indicated the problem
#) to be solved with the given time of 90 seconds.
2. When the time is up, the group 1 will pass the problem to
group 2-3-4-5-6 until group 7 will pass their problem to
group 1. This will be repeated 7 times until the 7
circles(group) solve the 7 problems.
3. In a ¼ manila paper write 1 to 7 and write your answer in
the specific number based on the indicated problem # that
your group will receive.
4. Paste and report your outputs.
 Quiz
(individual, ½
crosswise)
Last March 2020, President Rodrigo Duterte declared our
country to be under Enhanced Community Quarantine
(ECQ) because of the COVID – 19 Pandemic. One of the
government programs was Social Amelioration Program
(SAP) to support the less fortunate people, your mother
was one of the beneficiaries of the said program and that
benefits amounting of P5, 000. After receiving the said
amount of money, she went to the market to buy some
necessities, she bought 3 ¾ of rice at price of P43.50 per
kilo, 1 ¼ kilo of meat at P250.00 per kilo and 2.75 kilo of
fruits at P57.25 per kilo.
 Directions: Read and analyze the given situation and
answer the following questions. Write your answers on
a ½ crosswise and show your solutions.

1. If you were your mother, what is the

total amount of your goods?
2. How much money left after buying
those goods?
Let’s do this!
MATH
TIME
Ratio and Proportion
 What is a ratio?

Ratio is a relation between two

numbers expressed as quotient or
fraction and/or it indicates how
many times one number contains
another.
 Example:
Supposed that in a survey on
parents whether they agree or
disagree to open classes on August
showed that 40 out of 100 answered
agree, what is the ratio of agree
against disagree?
 𝟒𝟎 𝟐𝟎 𝟐
÷ =
𝟔𝟎 𝟐𝟎 𝟑
𝟐
or 2:3 read as “2 is to 3”
𝟑
 What is proportion?

Proportion is defined as the equality

of ratios which means that a ratio
can be a proportion if they have
equal values or they are equivalent
ratios.
 𝑎 𝑐
If =are two equal
𝑏 𝑑
ratios,
𝑎 𝑐
then the statement =
𝑏 𝑑
is a proportion.
 There is a rule concerning
proportion which is “The
product of the means must be
equal to the product of the
extremes”.
 means
𝒂 𝒄
= or a:b=c:d
𝒃 𝒅
extremes
 means
𝒂 𝒄
= or a:b=c:d
𝒃 𝒅
extremes
ad=bc
By the use of cross multiplication
 means
𝟐 𝟒
= or 2:3=4:6
𝟑 𝟔
extremes

12 = 12
 Example:
Find x in a proportion
x:30=14:70
 means
𝒙 𝟏𝟒
= or x:30=14:70
𝟑𝟎 𝟕𝟎
extremes
𝟕𝟎𝒙 𝟒𝟐𝟎
= ,x=6
𝟕𝟎 𝟕𝟎
 Example:
Find c in a proportion
8:34=c:17
 means
𝟖 𝒄
= or 8:34=c:17
𝟑𝟒 𝟏𝟕
extremes
𝟏𝟑𝟔 𝟑𝟒𝒄
= ,c=4
𝟑𝟒 𝟑𝟒
Solve the following and show your
solution.

1. 3:4 = g:28
2. 12:40 = 27:b
3. 35:y = 45:63
4. 8:20 = 18:e+15
MATH
TIME
Kinds of Proportion
 3 kinds of Proportion
1. Direct 2. Inverse
Proportion Proportion

3. Partitive
Proportion
 Direct Proportion

Direct Proportion – a number is

directly proportional to another when
one value increases, so does the other
or when one value decreases it will
make other value decreases too.
 Inverse Proportion

Inverse Proportion - The quantities are

in inverse proportion when one value
increases, the other decreases or
when one quantity decreases another
quantity increases.
 Partitive Proportion

Partitive Proportion - When a whole

part is being divided into many parts
according to ratio, it is partitive
proportion or it involves identifying
parts of a whole based on the given
ratio.
Examples of Direct Proportion
 Example 1:
For every 1 kilo of flour, 50
pieces of pastel can be made.
How many kilos of flour are
needed to produce 650 pieces of
Pastel?
 For every 1 kilo of flour, 50 pieces of pastel can be
made. How many kilos of flour are needed to produce
650 pieces of Pastel?
𝟏 𝒙
=
𝟓𝟎 𝟔𝟓𝟎
𝟏 𝒙 𝟓𝟎𝒙 𝟔𝟓𝟎
= = 𝒙 =13
𝟓𝟎 𝟔𝟓𝟎 𝟓𝟎 𝟓𝟎
 Example 2:
Shirly earns 10, 000 in 20 days
for her online business. How
much will she earn at 30
days?
Shirly earns 10, 000 in 20 days for her online
business. How much will she earn at 30 days?

𝟏𝟎,𝟎𝟎𝟎 𝒙
=
𝟐𝟎 𝟑𝟎
𝟏𝟎,𝟎𝟎𝟎 𝒙 𝟐𝟎𝒙 𝟑𝟎𝟎,𝟎𝟎𝟎
= =
𝟐𝟎 𝟑𝟎 𝟐𝟎 𝟐𝟎
𝒙 =15,000
Examples of Inverse Proportion
 Example 1:
I have enough money for vacation of
12 days if I spend Php 500 a day. For
how many days will my money last if
I decided to spend only Php 400 a
day?
I have enough money for vacation of 12 days if I spend Php 500 a day.
For how many days will my money last if I decided to spend only Php
400 a day?

Days (d) 𝒅𝟏 = 𝟏𝟐 𝒅𝟐 = 𝒙
Amount spent (a) 𝒂𝟏 = 𝟓𝟎𝟎 𝒂𝟐 = 𝟒𝟎𝟎

𝒅𝟏 𝒂𝟐 𝒅𝟐 𝒂𝟏
= or =
𝒅𝟐 𝒂𝟏 𝒅𝟏 𝒂𝟐
Days (d) 𝒅𝟏 = 𝟏𝟐 𝒅𝟐 = 𝒙
Amount spent (a) 𝒂𝟏 = 𝟓𝟎𝟎 𝒂𝟐 = 𝟒𝟎𝟎

𝒅𝟏 𝒂𝟐 𝒅𝟐 𝒂𝟏
= or =
𝒅𝟐 𝒂𝟏 𝒅𝟏 𝒂𝟐
𝟏𝟐 𝟒𝟎𝟎 𝟒𝟎𝟎𝒙 𝟔𝟎𝟎𝟎
= = 𝒙 =15
𝒙 𝟓𝟎𝟎 𝟒𝟎𝟎 𝟒𝟎𝟎
 Example 2:
If nine workers can finish to pack
a products in four weeks. How
many workers are needed if the
target schedule should only be
three weeks?
 If two workers can finish to pack a products in four weeks.
How many workers are needed if the target schedule should
only be three weeks?

Workers (p) 𝒑𝟏 = 𝟗 𝒑𝟐 = 𝒙
Weeks (w) 𝒘𝟏 = 𝟒 𝒘𝟐 = 𝟑

𝒑𝟏 𝒘𝟐 𝒑𝟐 𝒘𝟏
= or =
𝒑𝟐 𝒘𝟏 𝒑𝟏 𝒘𝟐
Workers (p) 𝒑𝟏 = 𝟗 𝒑𝟐 = 𝒙
Weeks (w) 𝒘𝟏 = 𝟒 𝒘𝟐 = 𝟑

𝒑𝟏 𝒘𝟐 𝒑𝟐 𝒘𝟏
= or =
𝒑𝟐 𝒘𝟏 𝒑𝟏 𝒘𝟐
𝟗 𝟑 𝟑𝒙 𝟑𝟔
= = 𝒙 =12
𝒙 𝟒 𝟑 𝟑
Examples of Partitive Proportion
 Example 1:
Three boys sold garlands in the
ratio 2:3:5. Together they sold
230 garlands. How many
garlands did each boy sell?
Three boys sold garlands in the ratio 2:3:5. Together they sold
225 garlands. How many garlands did each boy sell?

To get the whole just add the ratios.

2+3+5 = 10
𝟐 𝟏 𝟑 𝟓 𝟏
𝒐𝒓 , , 𝒐𝒓
𝟏𝟎 𝟓 𝟏𝟎 𝟏𝟎 𝟐
 𝟏 𝟐𝟑𝟎 𝟐𝟑𝟎
1st boy: 𝒙 = = 𝟒𝟔
𝟓 𝟏 𝟓

𝟑 𝟐𝟑𝟎 𝟔𝟗𝟎
2nd boy: 𝒙 = = 69
𝟏𝟎 𝟏 𝟏𝟎

rd 𝟏 𝟐𝟑𝟎 𝟐𝟑𝟎
3 boy: 𝒙 = = 115
𝟐 𝟏 𝟐

Therefore, the boys sell 46, 69, and 115 garlands

respectively.
 Example 2:
Johana, Xavier and Glenn are
partners in Coffee shop business.
They agreed to divide their profits in
a ratio 1:2:3. How much should each
receive if the total profit is 50,
000.00?
Johana, Xavier and Glenn are partners in Coffee shop business. They
agreed to divide their profits in a ratio 1:2:3. How much should each
receive if the total profit is 50, 000.00?

To get the whole just add the ratios.

1+2+3 = 6
𝟏 𝟐 𝟏 𝟑 𝟏
, 𝒐𝒓 , 𝒐𝒓
𝟔 𝟔 𝟑 𝟔 𝟐
 𝟏 𝟓𝟎,𝟎𝟎𝟎 𝟓𝟎,𝟎𝟎𝟎
Johana’s share: 𝒙 = = 𝟖, 𝟑𝟑𝟑. 𝟑𝟑
𝟔 𝟏 𝟔

𝟏 𝟓𝟎,𝟎𝟎𝟎 𝟓𝟎,𝟎𝟎𝟎
Xavier’s share: 𝒙 = = 𝟏𝟔, 𝟔𝟔𝟔. 𝟔𝟔
𝟑 𝟏 𝟑

𝟏 𝟓𝟎,𝟎𝟎𝟎 𝟓𝟎,𝟎𝟎𝟎
Glenn’s share: 𝒙 = = 𝟐𝟓, 𝟎𝟎𝟎
𝟐 𝟏 𝟐

Therefore, there shares are 8,333.33; 16,666.66; and

25,000 respectively.
 Quiz
(individual, ½
crosswise)
Directions: On a ½ crosswise, solve the following problems and identify whether it
is a Direct Proportion, Inverse Proportion, or Partitive Proportion.

1. Andrea and Lino are partners. They share profits and losses at a ratio of
2:3. If the capital of Andrea is P15,600, how much is the capital of Lino?

2. A business owner in Tagum City promised to donate P1.00 for P20.00

peso sale on his store for the frontliners in fighting covid-19 Pandemic. The
financial report shows that the sale for the month is P2, 000, 000.00. How
much should be his donation?
3. Maekyla received an order from a client to be finished in two weeks for
her furniture business. If two persons can finish the furniture in one month,
how many workers does she need to meet the deadline?
MATH
TIME
Group Long
Quiz
 Instructions
1. Form a line by group.
2. The 1st person in line will seat on the chair and will
answer the 1st question. If the 1st person is done, the
next person will follow until all members of the group
have answered.
3. Every item has allotted time to answer.
4. Write your FINAL answer on the given answer sheet.
5. When the time is up, raise your hands immediately.
6. Every correct answer equivalent to 1 point.
7. Always simplify your answers.
 1. What do you call of a
numerical quantity that is
not a whole number.

Fraction
2-4. What are the 3 types
of fractions?

Proper, Improper,
Mixed Fraction
5-6. What are the 2 forms
of decimal?

Terminating and
Repeating Decimal
7. It is a decimal representation of
a number whose digits are periodic
and infinitely repeated.

Repeating Decimal
 8. It refers to a horizontal line drawn
over a group of terms in a mathematical
expression to indicate that they are to
be operated on as a single entity by the
preceding or following operator.

Vinculum
9. Express 1.10 to percent.

110%
10. Express 1/4 to decimal.

0.25
11. Express 0.50 to fraction.

𝟏
𝟐
12. Express 9% to decimal.

0.09
13. 9.640 + 34.200 = ____

43.840
14. 12.45 * 4.10 = _______

𝟓𝟏. 𝟎𝟒𝟓
 𝟏 𝟐
15. ÷ = _______
𝟐 𝟑

𝟑
𝟒
 𝟑 𝟏
16. + = _______
𝟖 𝟐

𝟕
𝟖
 𝟓 𝟖
17. x = _______
𝟗𝟗 𝟏𝟏

𝟒𝟎
𝟏, 𝟎𝟖𝟗
18. Gmall Tagum offers 25% off
from the original price in selected
items only. What fraction is taken
off the prices?

𝟏
𝟒
19. There are 8 cups. 2 of the cups
contain coffee, 4 of the cups
contain milk and 2 contain water.
What decimal form contains milk
and water?

0.75
20. In a team, there are 25
students and 10 of these are
boys. What percent of the class
are girls?

60%
 21. If the product of the
means equal to the product
of extremes therefore, the
two ratios are called
________.
Proportion
 22. It is a relation
between two numbers.

Ratio
23-25. What are the 3
kinds of proportion?

Direct, Inverse and

Partitive Proportion
26. It is a kind of proportion when
one value increases, the other
decreases or when one quantity
decreases another quantity
increases.

Inverse Proportion
27. What do you call of the
proportion when one value
increases, so does the other or
when one value decreases it will
make other value decreases too.

Direct Proportion
28. Solve for p, if the
given is 3:p=25:75

p=9
 1 member will help!
29. Cherist buys three bananas for
P25.00. How much does she have
to pay for a dozen of these
bananas?

P100.00
 1 member will help!
30. To finish a certain job in 8 days,
6 workers are needed. If it is
required to finish the same job in 2
days, how many workers have to
work?

24 workers
MATH
TIME
 Long Quiz
½ crosswise
1. What do you call of a rate, number, or
amount in each hundred?
2. It is relating to or denoting a system of
numbers and arithmetic based on the
number ten, tenth parts, and powers of
ten.
3. It is composed of numerator and
denominator.
4. What kind of proportion when a whole part is
being divided into many parts?
5. It is a kind of proportion when one value
increases, the other decreases or when one
quantity decreases another quantity increases.
6. What do you call of the proportion when one
value increases, so does the other or when one
value decreases it will make other value
decreases too?
7. What is the rule of proportion?
8. It is a relation between two
numbers.
9. It is defined as the equality of
ratios.
10. What do you call the inner terms
of the proportion?
Solve the following:
1. Express 78% to fraction.
2. Express 4/50 to decimal.
3. 1/8 + 2/5 = _____
4. 4/7 ÷ 11/3 = _____
5. Janet, Gina and Mary are sisters. They
agreed to divide their allowance in 1:2:3
ratios for their savings. How much should
each give if the total allowance is 6000?
Mark-up, Mark down and
Mark-on
Buying and Selling
 PRICE
Proper pricing of merchandise is an
important principle in retail business.
Wrong pricing can drive customers away
and ultimately lead to loss of business.
 Terminologies
Cost - refers to the amount spent by
the person or group who is putting
up the business.
Selling price – refers to the retail/list
price or the amount for which a
merchandise is sold in the market.
 What is Mark-up?

Mark-up is an additional amount to

cover up or adds on to the cost in
order to gain profit.
 What is Mark down?

Mark down on the other side is a

decrease on the selling price due to
some circumstances like
competition. It is only temporary.
 What is Mark-on?

Mark-on is an additional price. This

is to take advantage of some
situations favorable to the business
like peak season demands.
How to compute Mark-up, Mark
down and Mark-on?
 Formula in Computing Mark-up

Mark-up = Selling price – Cost

Mark-up = % of mark-up x cost
Mark-up = % of mark-up x selling price
Mark-up rate:
Based on cost - % of MU= MU/C x 100%
Based on selling price - % of MU=MU/S x 100%
 Formula in Computing Mark-up

Mark-up = Selling price – Cost

Cost = Selling price – Mark-up
Selling price = Cost + Mark-up
 Example 1

Ellen’s store sells a plant for

P150 after adding a P30 mark-up.
a. What is the cost of the plant?
b. What is the rate of the mark-
up on cost?
 a. What is the cost of the plant?
Sol’n: Cost = Selling price – Mark-up
Cost = P150 – P30
Cost = P120
b. What is the rate of the mark-up on cost?
𝑴𝒂𝒓𝒌−𝒖𝒑
Sol’n: Rate of the MU = 𝐱 𝟏𝟎𝟎%
𝑴𝒂𝒓𝒌−𝒖𝒑 𝒐𝒏 𝑪𝒐𝒔𝒕
𝑷𝟑𝟎
Rate of the MU = 𝐱 𝟏𝟎𝟎%
𝑷𝟏𝟐𝟎
Rate of the MU = 0.25 𝐱 𝟏𝟎𝟎%
Rate of the MU = 25%
 Example 2

A stuffed toy cost P250 to

manufacture and is marked up 60%
based on cost. What is the retail
price of the stuffed toy?
 Step 1 – Solve for the value of Mark-up.
Sol’n: Mark-up = Cost x Mark-up rate (%)
Mark-up = P250 x 60%
Mark-up = P150

Step 2 – Solve for the value of Selling price.

Sol’n: Selling price = Cost + Mark-up
Selling price = P250 + P150
Selling price = P400
 Example 3

What is the percent of mark-up

of Dennis’ shirt based on cost if he
sells it for P500 with a mark-up of
P100?
 Step 1 – Solve for the value of Cost.
Sol’n: Cost = Selling price – Mark-up
Cost = P500 – P100
Cost = P400
Step 2 – Solve for the value of Selling price.
𝑴𝒂𝒓𝒌−𝒖𝒑
Sol’n: Rate of the MU = 𝐱 𝟏𝟎𝟎%
𝑴𝒂𝒓𝒌−𝒖𝒑 𝒐𝒏 𝑪𝒐𝒔𝒕
𝑷𝟏𝟎𝟎
Rate of the MU = 𝐱 𝟏𝟎𝟎%
𝑷𝟒𝟎𝟎
Rate of the MU = 0.25 𝐱 𝟏𝟎𝟎%
Rate of the MU = 25%
 Quiz
½ crosswise
 Solve the following and show your solution.

1.The cost price of an antique table is P5,000.

What is the selling price and mark-up if the
seller wants a 20% mark-up based on cost?

2.A Hydro Flask tumbler which costs P1,500 is

being sold at P3,000. What is the mark-up
rate based on sold?
 Formula in Computing Mark down

Mark down = Original price x % of mark down

Selling price = List/Reg/Org price – mark down
𝑴𝒂𝒓𝒌 𝒅𝒐𝒘𝒏
Mark down rate = 𝐱 𝟏𝟎𝟎%
𝑶𝒓𝒊𝒈𝒊𝒏𝒂𝒍 𝑷𝒓𝒊𝒄𝒆
Trade discount – is an amount marked down
from the selling price.
 Example 1

A hoodie that has a list price of P800

is on sale for 35% off. What is the
sale price of the hoodie?
 Step 1 – Solve for the value of Mark down.
Sol’n: Mark down = Original price x % of mark down
Mark down = P800 x 35%
Mark down = P280

Step 2 – Solve for the value of Selling price.

Sol’n: Selling price = Original price – Mark down
Selling price = P800 – P280
Selling price = P520
 Example 2

A bicycle is originally sold for P5,600 and

is marked down to sell for P3,920.
Determine the markdown and the
markdown rate.
 Step 1 – Solve for the value of Mark down.
Sol’n: Selling price = Original price – Mark down
3,920 = 5,600 – Mark down
Mark down = 5,600 – 3,920
Mark down = 1,680
Step 2 – Solve for the value of Mark down rate.
𝑴𝒂𝒓𝒌 𝒅𝒐𝒘𝒏
Sol’n: Rate of the MD = 𝐱 𝟏𝟎𝟎%
𝑶𝒓𝒊𝒈𝒊𝒏𝒂𝒍 𝑷𝒓𝒊𝒄𝒆
𝑷𝟏,𝟔𝟖𝟎
Rate of the MD = 𝐱 𝟏𝟎𝟎%
𝑷𝟓,𝟔𝟎𝟎
Rate of the MD = 0.30 𝐱 𝟏𝟎𝟎%
Rate of the MD = 30%
 Quiz
½ crosswise
 Solve the following and show your solution.

1. During a Midnight Madness Sale, a board game

regularly priced at PhP8,500 was sold at 55%
discount. What was the amount of the mark-
down and the sale price?
2. A dining set originally sold for P10, 000.00 is
now being sold for P8,000. Determine the
amount of mark down and mark down rate.
 Formula in Computing Mark on

Mark-on = Regular price 𝐱 % of mark-on

Mark-on = Selling price – Regular price
Selling price = Regular price + Mark-on

𝑴𝒂𝒓𝒌−𝒐𝒏
Mark-on rate = 𝐱 𝟏𝟎𝟎%
𝑹𝒆𝒈𝒖𝒍𝒂𝒓 𝑷𝒓𝒊𝒄𝒆
 Example 1

A fast-selling item in a department store

is currently being sold for P680. Because
of high demand for the item, the store
decided to apply a mark-on of 20%. Find
the selling price.
 Step 1 – Solve for the value of Mark-on.
Sol’n: Mark-on = Regular price 𝐱 % of Mark-on
Mark-on = 680 𝐱 20%
Mark-on = 136

Step 2 – Solve for the value of Selling price.

Sol’n: Mark-on = Regular price + Mark-on
Mark-on = 680 + 136
Mark-on = 816
 Example 2

Mrs. Fulguerinas bought an item for

P800 and sells it for P900. What is
the mark-on and mark-on rate?
 Step 1 – Solve for the value of Mark-on.
Sol’n: Mark-on = Selling price – Regular price
Mark-on = P900 – P800
Mark-on = 100

Step 2 – Solve for the value of Mark-on rate.

𝑴𝒂𝒓𝒌 𝒐𝒏
Sol’n: Mark-on rate = 𝐱 𝟏𝟎𝟎%
𝑹𝒆𝒈𝒖𝒍𝒂𝒓 𝑷𝒓𝒊𝒄𝒆
𝑷𝟏𝟎𝟎
Mark-on rate = 𝐱 𝟏𝟎𝟎%
𝑷𝟖𝟎𝟎
Mark-on rate = 0.125 𝐱 𝟏𝟎𝟎% = 12.5%
 Quiz
½ crosswise
 Solve the following and show your solution.
1. Aling Nena decided to add a mark-on on her chicken
because she observed that fish and vegetable are
expensive because of typhoon. She decided to add
30% on the retail price. How much is the amount of
mark-on and the selling price if the retail price is
P120.00?
2. The Christmas tree is in demand because December
is fast approaching. The Christmas tree is being sold
at P450 from its original price of P375. What is the
mark-on rate.
MATH
TIME
Differentiating Mark-up from
Margins
 What is Mark-up?

Mark-up is an additional amount to

cover up or adds on to the cost in
order to gain profit.

Mark-up = Selling price – Cost

 What is Margin?

Margin (a.k.a. gross margin or gross

profit) is computed as Sales (or the
selling price) minus the Cost of
Goods Sold.
Mark-up is a profit based on the
cost.

Margin is a profit based on the

selling price.
 Mark-up Percentage/Rate

𝑴𝒂𝒓𝒌−𝒖𝒑
Mark-up Percentage = 𝐱 𝟏𝟎𝟎%
𝑪𝒐𝒔𝒕

Margin Percentage/Rate

𝑴𝒂𝒓𝒌−𝒖𝒑
Margin Percentage = 𝐱 𝟏𝟎𝟎%
𝑺𝒆𝒍𝒍𝒊𝒏𝒈 𝒑𝒓𝒊𝒄𝒆
 Example 1

A trader bought a bag that costs

P650. She sells it for P1,100. Find the
Mark-up percentage and Margin
percentage.
 Step 1 – Solve for the value of Mark-up.

Sol’n: Mark-up = Selling price – Cost

Mark-up = P1,100 – P650
Mark-up = P450
Step 2 – Solve the Mark-up & Margin Percentage.
𝑴𝒂𝒓𝒌−𝒖𝒑
Sol’n: Mark-up percentage = 𝐱 𝟏𝟎𝟎%
𝑪𝒐𝒔𝒕
𝑷𝟒𝟓𝟎
Mark-up percentage = 𝐱 𝟏𝟎𝟎%
𝑷𝟔𝟓𝟎
Mark-up percentage = 69.23%

𝑴𝒂𝒓𝒌−𝒖𝒑
Sol’n: Margin percentage = 𝐱 𝟏𝟎𝟎%
𝑺𝒆𝒍𝒍𝒊𝒏𝒈 𝑷𝒓𝒊𝒄𝒆
𝑷𝟒𝟓𝟎
Margin percentage = 𝐱 𝟏𝟎𝟎%
𝑷𝟏,𝟏𝟎𝟎
Margin percentage = 40.91%
 Example 2

If a product was sell for P200 and

costs P140 to manufacture, its
margin is P60. Find the Mark-up
percentage and Margin percentage.
 Solve the Mark-up and Margin Percentage.
𝑴𝒂𝒓𝒌−𝒖𝒑
Sol’n: Mark-up percentage = 𝐱 𝟏𝟎𝟎%
𝑪𝒐𝒔𝒕
𝑷𝟔𝟎
Mark-up percentage = 𝐱 𝟏𝟎𝟎%
𝑷𝟏𝟒𝟎
Mark-up percentage = 42.86%

𝑴𝒂𝒓𝒌−𝒖𝒑
Sol’n: Margin percentage = 𝐱 𝟏𝟎𝟎%
𝑺𝒆𝒍𝒍𝒊𝒏𝒈 𝑷𝒓𝒊𝒄𝒆
𝑷𝟔𝟎
Margin percentage = 𝐱 𝟏𝟎𝟎%
𝑷𝟐𝟎𝟎
Margin percentage = 30%
 Quiz
½ crosswise
 Solve the following and show your solution.

1.If the selling price of a yema cake in a tub

is ₱95.00 and its cost is ₱75.00, what is the
mark-up and margin percentage?
2.A smartphone that costs ₱19,500.00 was
sold at ₱24,999.00 by a local cellphone
shop. Find the mark-up and margin
percentage.
MATH
TIME
 “Trade
Discounts”
 What is Trade Discount?

The discount system that is most

common among traders is the trade
discount. It may be defined as the
amount or percentage deducted
from the original or list price.
2 types of Trade Discount

*Single Trade Discount

*Discount Series
 What is Single Trade Discount?
Single trade discount also known as
“one-off” discount. This type of discount
requires the trader-buyer to meet a
certain condition. Then, a percentage or
an amount is taken-off from the list price
at once, which determines the item’s
final selling price.
 What is Discount Series?
It is given to a trader-customer upon
meeting different conditions at
different times. As its name
suggests, there is a series or set of
computations to be made to
determine the final price.
 Computing Single Trade
Discount and Discount Series
Trade Discount = Original price x Discount Rate

Selling price = Original price – Trade Discount

Trade Discount = Original price – Selling price

Selling price or Net price

Original price or List price
 Example 1

YOLO Trading gave a 15% discount to

Kenji for his bulk purchase. How
much was the trade discount of
Kenji and he paid if the original price
was ₱120,000?
 Step 1 – Solve the Trade Discount.
Sol’n: TD = Original price x Discount rate
Trade Discount = P120,000 x 15%
Trade Discount = P18,000

Step 2 – Solve the Selling Price.

Sol’n: SP = Original price – Trade discount
Selling Price = P120,000 – P18,000
Selling Price = P102,000
 Example 2
JAX Enterprises gave Iňigo Retail Shop a 20% discount
for the ₱100,000.00 purchase of motor parts under
promo. Fifty percent of which was paid in cash upon
purchase and the other half is on account. IRS also
enjoyed another 10% off from the previous
transaction’s net for they bought beyond the
₱60,000.00 range. The shop also received an additional
5% discount for paying the remaining balance before
the end of the 30-day discount period given to them.
Find the Net price and the trade discount.
 Step 1 – Solve the Net price/Selling price.
Solution:
Original price ------------------------- P100,000
1st Discount: P100,000 x 20% ----- -P20,000
Price after the 1st discount ---------- P80,000
2nd Discount: P80,000 x 10% --------- -P8,000
Price after the 2nd discount ---------- P72,000
3rd Discount: P72,000 x 5% ----------- -P3,600
Net/selling price ------------------------ P68,400
 Step 2 – Solve the Trade Discount.

Solution:
Trade Discount = Original price – Net price
Trade Discount = P100,000 – P68,400
Trade Discount = P31,600
 Quiz
½ crosswise
 Solve the following and show your solution.

1. Mary bought a pair of shoes at a 43% discount.

How much is the amount of the discount she got
and she paid if the original price of the item is
₱2,900.00?
2. Nick’s total purchase list price amounted to
₱42,000 and was given 15/10/5 discounts. How
much is the total amount of the discount and the
net price?
MATH
TIME
Profit and Loss
 Terminologies
*Cost – is the amount paid for
the goods.
*Net Sales - is the amount of
money received from
selling goods.
 What is Profit?

The difference between what a

merchant invests into business
and what they receive in return
is called profit.
 What is Loss?

Sometimes there are cases in

which the Net Sales of good is
less than its costs; such
difference is called loss.
 Formula:

Profit = Net Sales – Cost

Loss = Cost – Net Sales

 Example 1

Elaine bought an old motorcycle for

Php 25,500.00 and spent Php 1,800.00
for its needed repair. If she sells the
motorcycle for Php 28,500.00 how
much is her profit or loss?
 Step 1 – Solve the net sales and cost.
Solution: Cost = P25,500 + P1,800
Cost = P27,300
Net Sales = P28,500

Step 2 – Solve the Profit.

Solution: Profit = Net Sales – Cost
Profit = P28,500 – P27,300
Profit = P1,200
 Example 2

Carl bought 18 pants at Php 350.00

each. He sold 12 of these pants at
Php 340.00 each, and the remaining
pants at Php 345.00 each. How
much is his profit or loss?
 Step 1 – Solve the net sales and cost.
Solution: Cost = P350 x 18
Cost = P6,300
Net Sales = (P340 x 12) + (P345 x 6)
Net Sales = P4,080 + 2,070 = 6,150
Step 2 – Solve the Loss.
Solution: Loss = Cost – Net Sales
Loss = P6,300 – P6,150
Loss = P150
 Example 3

Mae went to Bicol and bought 25 packs

of pili nuts for Php 875.00 with 10%
discount. When she got back to Manila,
she sold 15 packs for Php 675.00, and the
rest at Php 40.00 each. How much did
Mae gain?
 Step 1 – Solve the net sales and cost.

Solution: Cost = P875 – (P875 x 10%)

Cost = P875 – P87.50
Cost = P787.50

Net Sales = P675 + (P40 x 10)

Net Sales = P675 + 400
Net Sales = 1,075
 Step 2 – Solve the Profit.

Solution:
Profit = Net Sales – Cost
Profit = P1,075 – P787.50
Profit = P287.50
 Quiz
½ crosswise
 Solve the given and show your solution.

1. Meg bought one dozen of mobile phones for

Php 300,000.00 with a discount of 5%. She sold
half dozen at Php 23,750.00 per unit. When a
new and upgraded model became available in
the market, she decided to sell the remaining
half dozen at Php 23,500.00 for each unit. How
much profit or loss did she gain?
Computing Profit and Loss
percentage/rate
 Formula:
𝑷𝒓𝒐𝒇𝒊𝒕
Profit percentage = 𝐱 𝟏𝟎𝟎%
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔

𝑳𝒐𝒔𝒔
Loss percentage = 𝐱 𝟏𝟎𝟎%
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔
 Example 1
Elaine bought an old motorcycle for
Php 25,500.00 and spent Php 1,800.00
for its needed repair. If she sells the
motorcycle for Php 28,500.00 how
much is her profit or loss? What is the
profit or loss percentage?
 Step 1 – Solve the net sales and cost.
Solution: Cost = P25,500 + P1,800
Cost = P27,300
Net Sales = P28,500

Step 2 – Solve the Profit.

Solution: Profit = Net Sales – Cost
Profit = P28,500 – P27,300
Profit = P1,200
 Step 3 – Solve the Profit percentage.

Solution:
𝑷𝒓𝒐𝒇𝒊𝒕
Profit percentage = 𝐱 𝟏𝟎𝟎%
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔

𝑷𝟏,𝟐𝟎𝟎
Profit percentage = 𝐱 𝟏𝟎𝟎%
𝑷𝟐𝟖,𝟓𝟎𝟎

Profit percentage = 4.21%

 Example 2
Carl bought 18 pants at Php 350.00
each. He sold 12 of these pants at
Php 340.00 each, and the remaining
pants at Php 345.00 each. How
much is his profit or loss? What is
the profit or loss percentage?
 Step 1 – Solve the net sales and cost.
Solution: Cost = P350 x 18
Cost = P6,300
Net Sales = (P340 x 12) + (P345 x 6)
Net Sales = P4,080 + 2,070 = 6,150
Step 2 – Solve the Loss.
Solution: Loss = Cost – Net Sales
Loss = P6,300 – P6,150
Loss = P150
 Step 3 – Solve the Loss percentage.

Solution:
𝑳𝒐𝒔𝒔
Loss percentage = 𝐱 𝟏𝟎𝟎%
𝑵𝒆𝒕 𝑺𝒂𝒍𝒆𝒔

𝑷𝟏𝟓𝟎
Loss percentage = 𝐱 𝟏𝟎𝟎%
𝑷𝟔,𝟏𝟓𝟎

Loss percentage = 2.44%

 Quiz
½ crosswise
 Solve the given and show your solution.

1. KP buys an old laptop for Php 16,500

and spends Php 1,800.00 on its
repair. If she sells the laptop for Php
19,000.00, how much is her profit or
loss? What is the profit or loss
percentage?
MATH
TIME
“BREAK-
EVEN
POINT”
*Break-even Point – reaching
a point in a business
venture when the profits
are equal to the costs.
 *Break-even point – it also
determines the needed
volume/amount of products that
must be sold to attain a balance
between cost and revenue.
 *Break-even Sales – this refers to
the amount of products that must
be reached or sold to attain a
balance between cost and
revenue.
*Cost – expenses for the production
of product.
*Variable cost –expenses of
producing one unit of product
* Fixed cost – expenses for rent,
utilities, wages of employees, etc.
*Revenue – it is the money received
for the sale of goods or payments
for the services rendered.
*Profit – it is the money earned
after subtracting costs of producing
and selling products or services.
 Formula:
Break-even Point
Revenue = Cost

Break-even Sales
= Selling price x Break-even point
Total Cost =Variable Cost + Fixed cost

Revenue= price per unit x # of units

Profit = Revenue – Cost

 Example
Carl The ABCD Sofa Company produces sofa
chairs. The fixed monthly cost of the
production is P470,000 and the variable cost
per sofa is P6,200. The sofa chair sells for
P10,500 per piece. For a monthly volume of
140 sofa chairs, determine the total cost,
revenue and profit. What are the break-even
point and break-even sales of the company?
 Step 1 – Solve the total cost.
Solution: Cost = Variable Cost + Fixed Cost
Cost = P6,200 (140) + P470,000
Cost = P868,000 + 470,000
Cost = P1,338,000
Step 2 – Solve the Revenue.
Solution: Revenue= price per unit x # of units
Revenue = P10,500(140)
Revenue = P1,470,000
 Step 3 – Solve the profit.

Solution: Profit = Revenue – Cost

Profit = P1,470,000 – P1,338,000
Profit = P868,000 + 470,000
Profit = P132,000
 Step 4 – Solve the break-even point.
Solution: Revenue = Cost or (Profit/Loss = 0)
10,500x = 6,200(140) + 470,000
10,500x = 868,000 + 470,000
10,500x = 1,338,000
𝟏𝟎,𝟓𝟎𝟎𝒙 𝟏,𝟑𝟑𝟖,𝟎𝟎𝟎
=
𝟏𝟎,𝟓𝟎𝟎 𝟏𝟎,𝟓𝟎𝟎
x= 127.43 or 128 sofa chairs
 Step 5 – Solve the break-even sales.

Break-even Sales = Selling price x Break-even point

Break-even Sales = P10,500 x 128

Break-even Sales = P1,344,000

Break-even Sales = P10,500 x 127.43

Break-even Sales = P1,338,015
Assignment
( ½ crosswise)
 Solve the given and show your solution.

1. A company’s variable cost per unit of

ballpen is P7 and total fixed cost at
P9,000. If the company sold a total of
10,000 ballpens with the price of P15,
determine the total cost, revenue and
profit. What are the break-even point
and break-even sales of the company?