TARGET SKILLS

After going through the module, you are expected to:

qexpress fractions to decimal and percent forms and vice versa;
qgive real-life situations to illustrate fractions, decimals, and percent; and
qsolve problems involving fractions, decimals, and percent.

REVIEW

A. Give the place value and the value of the underlined digit.

Decimal Number Place Value Value

23.0456
134.9765
3.00457
125.1732

B. Recall the types of decimals. Choose from below the correct classification for
each number.
A. Repeating, terminating B. Repeating, non-terminating
C. Non-repeating, terminating D. Non-repeating, non-terminating

Decimal Number Type of Decimal

0.45, 6.3, 2.712
3.22, 0.2121, 5.11

0.555.. or .0. 55,

3.1415..., 2.718...

Note: Repeating, terminating and non-terminating and non-repeating non

terminating decimal numbers are rational numbers. Therefore, they can be
converted to fractions. However, non-repeating non-terminating decimal numbers
are irrational numbers, thus, they cannot be expressed as fractions.

C. Recall the definition of percent.

Percent is a notation based on 100, which makes it very convenient for use in
business and industry. The word “percent”comes from the Latin word percentum
which means by hundred or per hundred.
Given Meaning
15% 15
100
5.4% 5.4
100
3
3 % 4
4 100
1
 BUILD YOUR UNDERSTANDING

Fractions, decimals, and percent are important concepts that need to be learned most
especially when it comes to business related problems.

4
Example 1: Change to decimal and percent form.
5

Solution:

Fraction to Decimal
To change fraction to decimal, divide the numerator by the denominator (by long division
or by calculator).

0.8
5 40 This is conversion of fraction to decimal
-40 using long division method.
0

4
∴ = 0.8
5

Fraction to Percent
To change fraction to percent, change it to decimal form then multiply it by 100 and
add the % symbol.
0.8 � 100 = 80%

Alternate Solution:
Change it to decimal form then move the decimal point two places to the right then add
the “%”symbol.
0.80. = 80%
4
∴ = 80%
5

7
Example 2: Change to decimal and percent form.
11

Solution:

Fraction to Decimal

0.6 3
11 700
-66
40 If the division process does not come out evenly
-33
after two decimal places, you may stop dividing
7
and indicate the remainder. Reduce the remaining
fraction to lowest term if possible.

7 7
∴ = 0.63 �� 0. 63
11 11
2
Fraction to Percent
To change fraction to percent, change it to decimal form then multiply it by 100 and
add the % symbol.
7 7
0.63 � 100 = 63 % �� 63. 63%
11 11
Alternate Solution:
Change it to decimal form then move the decimal point two places to the right then add
the “%”symbol.
7 7
0.63. = 63 % �� 63. 63%
11 11

7 7
∴ = 63 % �� 63. 63%
11 11

Example 3: Change 0.42 to fraction and percent form.

Solution:

Decimal to Fraction
To change a decimal to fraction, follow the steps below:
1. Rewrite the decimal number in a fractional form where the numerator is the decimal
number itself and the denominator is one (1).
2. Multiply both the numerator and the denominator by 10 to the power of the number
of digits after the decimal point. For example, if there is only one digit after the
decimal point, then multiply by 10. If there are two (2) digits, multiply by 100, etc.
3. Express the fraction in its lowest term.

0.42 100 42
� = Apply Steps 1 and 2.
1 100 100
42 21
= Apply Step 3.
100 50
21
∴ 0.42 =
50

Decimal to Percent
To change decimal to percent, multiply the decimal number by 100 and out the
“%”symbol. The alternate solution is moving the decimal point two places to the right
then add the “%”symbol.

0.42 � 100 = 42%

Alternate Solution:
0.42. = 42%

∴ 0.42 = 42%

3
 Example 4: 0. 8 is an example of a repeating, non terminating decimal number. Convert
this to fraction and percent.

Solution:

Decimal to Fraction
Step 1: Let � = 0. 8 . Write this as n = 0.888... . Equation 1

Step 2: Multiply Equation 1 by 10.

10n = 8.888… Equation 2

Step 3: Subtract Equation 1 from Equation 2.

10n = 8.888…
- n = 0.888…
9n = 8 Equation 3
Step 4: Solve for n in Equation 3.
9n = 8
n = 8/9 8
∴ 0. 8 =
9

Decimal to Percent

0.888. . . � 100 = 88. 8%

Alternate Solution:
0.88.8. . . = 88. 8%
∴ 0. 8 = 88. 8%

Example 5: 0. 51 is an example of a repeating, non terminating decimal number. Convert

this to fraction and percent.

Solution:

Decimal to Fraction
Step 1: Let � = 0. 51 . Write this as n = 0.5151... . Equation 1

Step 2: Multiply Equation 1 by 100.

100n = 51.5151… Equation 2

Step 3: Subtract Equation 1 from Equation 2.

100n = 51.5151…
- n = 0.5151…
99n = 51 Equation 3
Step 4: Solve for n in Equation 3.
99n = 51
n = 51/99 or 17/33

17
∴ 0. 51 =
33

Decimal to Percent
0.5151. . . � 100 = 51. 51%
Alternate Solution:
0.51.51. . . = 51. 51%
∴ 0. 51 = 51. 51%

4
Example 6: Change 32% to fraction and decimal form.

Solution:

Percent to Fraction
To change percent to fraction, follow the steps below:
Step 1: Replace the percent sign by a denominator of 100.
Step 2: Reduce the fraction to lowest term.
32
32% = Apply Step 1.
100
32 8
= Apply Step 2.
100 25

8
∴ 32% =
25

Percent to Decimal
To change percent to decimal, follow the steps below:
Step 1: Replace the percent by a fraction bar over a denominator of 100.
Step 2: Simply divide by 100.
32
32% = Apply Step 1.
100
32
= 0.32 Apply Step 2.
100
Alternate Solution: Move the decimal point two places to the left.

0.32 = 0.32 ∴ 32% = 0.32

3
Example 7 : Change 8 % to fraction and decimal form.
4

Solution:
Percent to Fraction
To change percent to fraction, follow the steps below:
Step 1: Replace the percent sign by a denominator of 100.
35
3 83 4
8 %= = 4
4 100 100

35 1 35
� =
4 100 400

Step 2: Reduce the fraction to lowest term.

35 7
=
400 80

3 7
∴8 %=
4 80
Percent to Decimal
To change percent to decimal, follow the steps below:
Step 1: Replace the percent by a fraction bar over a denominator of 100.
Step 2: Simply divide by 100.
3
3 84 3
8 %= = 0.08
4 100 4
3
0.08 = 0.0875
4
OR
7
= 0.0875
80
5
 Alternate Solution: Move the decimal point two places to the left.
3
Note: 8 % can be written as 8.75%.
4

0.08.75 = 0.0875

3
∴ 8 % = 0.0875
4

PRACTICE ACTIVITY 1
1.Change 3/7 to decimal and percent.
2.Change 0.92 to fraction and percent.
1
3.Change 21 % to fraction and decimal.
3

The knowledge of the concept of fractions, decimals, and percent often comes in handy
when dealing with business-related problems like computation of salaries, comparing
revenue or profit, etc. Here are some examples below:

Example 8: The budgeted hours for the production of 200 T-shirts in your Online T-shirt
business are 5 hours. You allotted 1/3 of it for the beginning process, 1/2 for the work-in-
process, and the remaining hours for the finishing process. How long is the budgeted time
for each step of the production?

Given:
5 hours - total budgeted hours for the production
1/3 of 5 hours (x) - time allotted for the beginning process
1/2 of 5 hours (y) - time allotted for the work-in-process
5 - (x+y) -time allotted for the finishing process

Solution:
Beginning Process:
1 5 2
5 = hours or 1 hours or 1 hour and 40 minutes
3 3 3
Work-in-process
1 5 1
5 = hours or 2 hours or 2 hours and 30 minutes
2 2 2
Finishing Process:
5 5 10+15
5− + =5−
3 2 6
25
=5−
6
30−25
=
6
5
= or 50 minutes
6

Therefore, the budgeted hours are as follows: 1 hour and 40 minutes for the beginning
process, 2 hours and 30 minutes for the work-in-process, and 50 minutes for the finishing
process.

6
Example 9: Since your food business is growing, you decided to hire a part-timer to help
you with the bulk orders. You give a salary of Php 70.25 per hour. If the part-timer works
for more than 25 hours a week, there is an overtime pay of 1.5 times the excess hour.
How much would be the salary of your part-time worker if s/he worked for 30 hours in a
week?

Given:
Php 70.25 : hourly rate of the part-timer
30 hours : total hours worked in a week
30 - 25 = 5 hours : excess hours worked

Solution:
Let x be the total salary of the part-timer.

Regular hourly rate computation:

�ℎ� 70.25 (25 ℎ����) = �ℎ� 1,756.25
Overtime pay computation:
�ℎ� 70.25(1.5)(5 ℎ����) = �ℎ� 526.88
Total weekly salary:
� = �ℎ� 1,756.25 + �ℎ� 526.88
� = �ℎ� 2,283.13
Therefore, the salary would receive a salary of Php 2,283.13 given that s/he worked for 3
hours in a week.

Percentage problems involve three (3) quantities, namely base, rate, and percentage. To
find the percentage, the formula below is used:
� = BR
where P = Percentage
B = Base
R = Rate (%)

Example 10: To start-up a home-based bookkeeping business, you needed to buy a new
laptop and upgrade your internet plan. You borrowed an amount of Php 50,000 with 2%
interest per month. How much did you pay in total if you were able to settle your loan in 5
months?

Given:
Php 50,000 - amount borrowed (base)
2% - interest per month (rate)

Solution:

Solve first the amount of interest per month (percentage).

P = BR
P = Php 50,000(0.02)
P = Php 1,000.00
Since the amount borrowed was settled in five (5) months, then it means that you paid the
interest for 5 months.
Total Interest = Php 1,000(5)
Total Interest = Php 5,000.00
To solve for the total amount paid, add the original amount borrowed and the total interest.
Php 50,000 + Php 5,000 = Php 55,000.00

Therefore, you paid a total amount of Php 55,000.00 after five (5) months.

7
 Example 11: The old price of a certain product was Php 500. However, since there was
decrease in demand, the price was cut down by Php 200. What is the rate of decrease of
the price?

Given:
Php 500 - old price of the product (base)
Php 200 - deducted from the original price (percentage)

Solution:
Since the rate is being asked in the problem, we will derive the formula:
� = ��
�
�=
�
Substitute the values for base and percentage.
200
�= = 0.40
500
Multiply 0.40 by 100 to convert it to percent form.
0.40(100) = 40%

Therefore, the rate of decrease of the price is 40%.

Example 12: The price of the gadget increased by Php 264 after the Value Added Tax
(12%). How much was the original cost of the product before VAT?

Given:
Php 264 - amount added after VAT (percentage)
12% - rate of VAT (rate)

Solution:

The original cost is considered as the base in the formula P = BR. Let’s derive the formula
for B.
P = BR
P
B=
R
Substitute the values to the formula.
Php 264
B=
0.12
B = Php 2,200.00

Therefore, the original cost of the gadget before VAT was Php 2,200.00.

PRACTICE ACTIVITY 2

Solve the following word problems:

1. A building worth Php 11,592,000.00 has been insured for Php 9,273,600.00. What
percent of the value of the building is insured?
2. A creditor of a bankrupt concern received Php 120,480.00 in the settlement of a claim.
If this amount was 80% of the claim, what was the amount of the claim?
1
3. ChaBakes’ profit for the whole month is Php 25,000.00. If it was 1 times the principal,
3
how much was the capital of ChaBakes?

8
 SUMMARY OF KEY IDEAS

o To change fraction to decimal, divide the numerator by the denominator (by long
division or by calculator).
o To change fraction to percent, change it to decimal form then multiply it by 100
and add the % symbol. The alternate way is to change it to decimal form then
move the decimal point two places to the right then add the “%”symbol.
o To change a decimal to fraction, follow the steps below:
a) Rewrite the decimal number in a fractional form where the numerator is the
decimal number itself and the denominator is one (1).
b) Multiply both the numerator and the denominator by 10 to the power of the
number of digits after the decimal point. For example, if there is only one
digit after the decimal point, then multiply by 10. If there are two (2) digits,
multiply by 100, etc.
c) Express the fraction in its lowest term.
o To change decimal to percent, multiply the decimal number by 100 and out the
“%”symbol. The alternate solution is moving the decimal point two places to the
right then add the “%”symbol.
o To change percent to fraction, replace the percent sign by a denominator of 100
and reduce the fraction to lowest term.
o To change percent to decimal, replace the percent by a fraction bar over a
denominator of 100 and simply divide by 100.
o Percentage problems involve three (3) quantities, namely base, rate, and percentage.
To find the percentage, the formula below is used:
� = BR
where P = Percentage
B = Base
R = Rate (%)
�
o To find the rate, use the formula � = .
�
�
o To find the base, use the formula � =
�

CHECK YOUR UNDERSTANDING

Refer to your Business Mathematics book and answer the following:

1. Deepen Your Understanding A and B (pages 30-31)
2. Challenge Yourself (page 47)
3. Deepen Your Understanding (pages 58-59)