---iRI-- ~ ' fillm

]tC

Before cons truction, it is necessary to have an

idea abou t the start and the end of the build ing
project. permits, planning, preparation of
-~ '
I t
I I
,
t.__ l
construction site etc. j'I
' I.......l _
L L _j_ I
Also, a lot of raw materials, such as iron rods, L L J..Ji
J L
c.ement, gravel, and sand, are required to
construct a build ing. These materials are mixed
in a fixed prop ortio n so that a solid build ing
can be made .

Essential Que stio n

A group of 10 people takes 8 hours
to build a room How much t,me will
•
8 peopl e take to bu,ld the room? How can you find the relation
Does 11 vJry direct ly or indirectly? between tho two quantities?
•

420
\\ 'Jf A I YOl 1 • \I.IU..\ I>) h: \0\ \ Distun re covered in I hour = -
7
By now. we arc fomiliar with lrnm like ratio, 420
proportion. 1111ita1:v method. and f}l'rct'11tage. In our Thi:rcfore distance covered in 6 hours = - 7- x II
= 660 km
previous class. we lcurnt simple ralculations related
to these. Lei us quirkly revisi: them with the help of Hence the car covers 660 km in 11 hours.
examples. f \,11nplc 2: If 10 workers can do a piece of work
in 32 days, in how many days will 16 men do the
1;,,, ,,n :\11 ·r1100 same work?
The unitary method is a simpl e way or solving any Solution : As more is the number of worki:rs lo do
mathematical problem. In this method, we first find a work, less is the time taken to finish it. So. ii is in
the value of one quantify and then find the value inverse proportion.
of the required numhcr of quantities. The unitary IO men can do a piece of work in 32 days.
method is w,ed lo solve problems related to both One man can do the same work in 10 x 32 days.
direct imd in vt:rsc variations. 10 X 32
So 16 men can do the work in - - - = 20 days
L\:u11pll' I: A car covers 420 km in 6 hours. !low 16
mud1 dis1ancc will ii <.:over in 11 hours?
P1 IH I \ I \( ,I
Soluti on: As more is the tirnt: taken , more is
tht: dis1ancc rnvercd. So, ii is a direct variation. A p t• n·1.•11i11g(' is a ratio. rule. or fraction \\ hose O
ck·nominator is I00. The symh ol for per c..?nt is -
0

Distance covered in 6 hours -·= 420 km

---------------------=--------..., Commercial Mathematics

 \\ 1' I t\l
1 ltill\l•tt 11 1
,~-11 ' 111,, ►, I" 1th1I \ h 11 ',., , tulh ,, ,11,,1 ,I, I 1111111 11,,,,
.,11111111 ,,,, 11 }II .. I I , ,,~, .. II I j ..,, , 1%
11 I t\' 211
II h 1111 lh, "'' ' "
kl OlH ~ IIJ, IH I ll~IJ " 1W¼
I " '''
111 11111,1•1111 I111
t I ' 111111 I 1 (I) ti 021,. '" 11}. l I JOIJI • 2J%
I """ II11' 11 "' 111111 I II II l"' 'U' III o1,11'. w~
1111
W1: t 11r1111'41 ~11nvcr1 r1et, c11t;1;:c: into frif',:liof1. ra1i,,
1
1111
'>IIHI, -
111 ·11 111111lt11 .. II plil~ II 111111
• I \1 1,111, nt II '~" tin I I I
11lw11•, 11lt.. ,
A I nll, • 111111
I,,, h ' 11 11 II II ' ,.
I I I 11111, tl11•1
I'• II l'lllfljll' ' ~ I' ", 1' 1·~ti
•
ll'
11ml ell·,·1111111•.
t .,,, lOIIVl'l1 II pt:r1.cnt;1g( "''°
fraction, WC
H' 11111\·r the % ,il!(n a11c.l divide the numh,,-r
I
1111, ~11111111•1~11 ti , "' 111111lltpl~ 1111• h1111111n h\•
• I 1' ~ 11 y 111li11I hy I oo. 'I hen write it in it, ,iimplc'lt form,
'
ti I I ' 1111 \1' 11 I
A,,,, ,111111 l11tn • • '111lo11vcr111 pcrn:111agc into a rutio, we tint
II' iii·, 1111111 11111111 I ,~ rn•11t111111. W\' 11111\o('
lh,, 11 ·
111\lil~II \\II pfm ,,, Ill llll• tiuht 1111 I r1111vcr1 1hc per, c11t;r~c inw a fraction and then
I,~· Itk) no,1 II,1,~ljlll th~·•;'
" ' "'"" ' . 11111 Iltply 1l1L· "Jn h11ul
I write ii PII d ratio.
I ,,1m t,, , ( , • •v111hol • 'III l·1111vcrt II pcrn:111c1gc into a decimal, we
1 ' ' 1111\,' ll 1•11, h I I
lh't\'\'11111111•11· lint rn11vcrt the pcri.:c1111t~c into a fraction by
II I ll' l11ll11"'llli, 11110
rc11111v1111it ''I,, ~ilc(n anJ JividirlK hy I 00. Then
11, I 11 (hi " Wl'. rnnvcrt the frm:11ort into a decimal.
) II ),t (1') 7"
h,1111111!- 4: l-.11prc~11 .l(,% a" 11 fraction, ratio, and
till II ) II (•'• I tl \H (!'I 0.02 l ,kc1111111.
'1h11l1111:
! 11111111111:
I 't 11 . J(, 9
l ,1I ~ti • I 110 - 17 • ' .... H"' " ,l(,% ~ ;_ .- • -
JU III 1111.'111111 :
I l)(J 25
'
In,.II ,·111: JrIu•111 • - Jf,_, • - CJ ,oe ')•25
JOO 25 '
(~•) 7 ~ ~ H,.,lllt1
7 ... 7• 1~..~ .. K7 ~"u 111 dcd111al : 3h%,. ~
100
• O36
·

lj 't:U,tt(J.t:U!i>)
I, Wh1d1 ,111111 ,~ 11mull1•1 (I,, Ill I( I.\'.'
1. \\ h,41 ill I~~11 ,,, I.It'
.t hph· .., the l\ 11l'lh>11 I(7 II• n ,~,, ""'"Kl'.
,t W1itl' .\~V- l11 , n Illlllh•11
, . h1 it~ 11111111b11·
· 111111.
' • t° tlll\l'tl .~,I ◄~ o ·o 111111 d1,' \'lllllll
, 1,1n11.
•. Ir ,o lMllllll\'11 wci~ I• t, "II•
I hllw n111d1 will I,OMO 1111111,!IICN weigh?

, ~) (11111n'"" i,11 M11thnn1attr1 "

 .Sotes: (a) The ratio ~ is always positive.
If the c04it of one pencil is U , then the cost of y
two pencjh ~ill be f8 and the cost ofJ pencils (b) y increases when x increases.
~-ill be f 12, Thii ~w,
th.at the cost of pencils (c) y decreases when x decreases.
increa~~ ~ ith the inc.,-rea~ in the number of
pmcil,, Jm·e1·1i,dy, we can ~y that the cost of Example 5: If x and y vary directly, then find the
ptncds dtacai;cs with the ~,ease in the number missing entries in the given table.
of pencils, The relation betwC(,,~ the cost and the X 0.6 12.0 1.5 2.7
qumtil)' (}( the pencils is termed as variation. fn
, ari2.tioo. if we change the \'alue of one quantity, y 0.4 1.4 Yi
at&---n there ii a corresponding change in the \'alue of Solution:
u.e other quantiry. Here x and y vary directly, so ~ = k (constant).
There a.re,,,. o ty~ of ,,ariations:
fal Dired variali<>n k= 0.6 =~=I y
(bJ lm·mc ,,ariation or indirect variation 0.4 4 2
Use the values of x, y, and k to get:
1, .• I l <t • • t , ,I
12 3 12x2
lflhe uf\t of one book i~ t60, the cost of2 books
- =- ⇒ Y, = - - ⇒ Y, =8.0
Y, 2 3
.. mbt fJW, the oog of3 books will be f 180, and X1 3 3 X 1.4
\(j oo., We can repr~l this information as follows: - =- ⇒ XJ = - - ⇒ X = 2.1 1
1.4 2 2

(.I.Kt,.,,,,<x,
'"· • f oo,,b
6{J
2
120
3
180
4
240
~=I⇒y
Y2 2 i
= 1.5
3
X 2 ⇒ y = 1.0
z

indicates the following:

Thi) t.J;te 2.7 3 2.7x2
faJ The c® incrcai;es a~ the numbe,>r of books - =- ⇒ y) = - - ⇒ y) = 1.8
Y1 2 3
ir1':r~~-
(bJ The c<J\.t decre-d~ as the number of books Thus x 1 = 2.1; y 1 = 8.0; Yi= 1.0; y3 = 1.8.
dccr~~~-
Puzzle
Whm t"o quantitic~ (i,ay x and y ) are so related
It happens once in a minute, twice a week, and once
~ d'J(.,-y ioc1ea~ (or dcc.,'fcaseJ simultaneously in
a year. What is it?
~ i mar,n,t:f th.at an im,-reasc {or decrease) in one
qumtity (tJ implk~ a oorr,~ponding proportionate Example 6: If the thickness of75 sheets ofa type
inc,1t:a\t for <k.-:crca-,eJ in an,,th,-r quantity (y),
of paper is 1.5 cm, then find the thickness of 120
dim •e ~y trust the two quantiti1,.-s arc in direct sheets of the same paper.
fanltM - di.at ii, two quantiti~ x and y arc said to S<Jlution: Let the thickness of 120 sheets be x cm.
-~~ 1'(
.-·a,y d,,'t,\,uy X ,
- 1~ C'>n~tant. Observe that as the number of sheets of paper will
y increase, their thickness will increase.
Tor Ndw ! . . It {~y, i, said to be the constant of
Thus the thickness varies directly with number of
y
•ntioe. sheets.
(Jb-ern d-,e ~xample gi\>en above: 1.5 X
⇒ -=-
I I 2 3 4 75 120
-· .. -- -~ =- -= -
, lJJ J2(j IX<J WJ 1.5xl20
⇒ x=
Tiw. lhc t1K1~t of \'~riation = _I . 75
,,, - . --
% I (,0
⇒ x = 2.4 cm

- Thus the thickness of 120 sheets of paper is 2.4 cm.

1----------....----=-::=====~---------- Commercial Mathematics ((GJIII

.A
 l- \ Qn1p l \' 7· A
J' ·ut · • dl'\'.(lfUtive ·th •
' s '" th~ ratin,,r.- ~ If n' on 15
~ut intu 1wu w~ ,,h~1.·n·e 111111 ii vttri.:s dir1.·ctly.
l'tccc 1·1' .."' ( ) ·- · the ~ o f the ~horll'r
c in. then r J lcn 1h
4 ~
Jlll' \'C: of tthhon . in th c lcnllth of tht" longer -s:···
20 .T
~,,tu1 i, n·• l . ..•·t th \!• ll'IWll
. f I 5)1. 20
nb°''" be x cm. e- ' o t 1c lon~cr pil'\:C of ⇒
.\" "'4
Ratio ⇒ r • 15 cm .
l.~n5:th ( In cm)
4 s · . , • i"•ce of ribhiin ,s
Thus the length ot 1hc hmg1;r P
:!O .t :?5 cm .

CONCE PT .. IC H ll G HT s
• Two quant111(!1 " •nd d
Y vary ,r9Ctly if the ratio -x rvmains constant-th at is, -,c • le (constant)· le is called the
constant of var1<1t1on. y y

EXERCISE 7.J -
pr
).
In " ·hkh of the ~0ll1114 ing tabk~ d l, Tand y ' ary dire1.:tly?
(a) 6 ......
X

y 4
to
k
14
I:?
lR
16
f' le',1-~ \ ~ )
:c
y
5
15
s
24
12
36
15
45
t>JJ(i'c.t
"'-<....
..... If x and .l' vary dirl!'ctl,·. then fi nd th~ missing numbt:-rs in thie gi"cn 1abks.
( ti) X s. 8 .f ,)} X:\6 (b) X 3 -'11 8 .T:\ ~
y 10 •l ' I 'J_, 60 32 84
y 21 •N YF.i,
3 111c variahll: \" V.trh.', J 1rcclly us y. anJ ,. 15, :M" hen .t is ~ . Find r "hen x is 14.
. 7 .
4. Suman bought 17 handmade sht."el~ for f S l 0. f ind Lhe ct,~I of ,W such shcel\.
~. A car tales I 8 hours lo tn1, d "i40 km. Find the lime tal.t'n by it ro lran:I n o km if the speed remains
constant.
6. A man co\'c:rs a distance of oO m in 40 st<-p~. How many ~kps will he uke to co,·er a distance of 300 m if
the length o f each step remams the san~?
7. Fi~·c bags o l \\ heat \\e1gh 150 l.g. Fmd the numbt:-r of similar " heat bags weighing 240 kg?
8. A machine caps 1,540 bouks in 6 hours.. How long will it take to cap :u IO bottles if the machine caps the
bottles with the same etlic1ency?

This inf_vrma1ion can be arranged in the following

Lr tab Ie:l-,.,
There are some casc-s where an increase (or
decrease) of one quantity leads to a dccrc:asc· -- -
(or in(;rcase) of the other quantity. For example.
-·--- Number of men 3 4 6 9 12 18 36

3 men can do a piece of work in 12 days. but if Number of days 12 9 6 4 3 2

only one man docs the same work. he would take II is clear from the table that as the number of
more days- that is. 36 days to complete the work. men increases. the number of days dc:creasc:s, and
Similarly 6 men would finish the work in 6 days . as lhe number of men dccreuses, the number of

~) Commercia l Mathematics r
 days increases. Also the product of the numhcr of 45 >< 35 = X x 25
men and the number llf <lays is constant and equal 45 X ]5 '-J
to 36 in each cuse. Thus we conclude that when ⇒ x =--= u
25
two quantities (say x and y) arc so related that an be required to finish the work in
Thus 63 men will
increase (or decrease) in one quantity implies a
25 days.
corresponding decrease (or increase) in another
quantity~ then the two quantities are said to be Ji\ump lc IO: A school has 8 periods in a day and
in im·erse ,·ariation. This means if x and y vary each period is of 45 minutes. Find the number of
inversely- that is. xy = k, where k is the constant of
periods if the duration of each period is reduced to
,,ariation and is always positive. 40 minutes.
Solution: Let the number of periods be x.
Exnmple 8: If A and B vary inversely, then find the
numbers in the given table. Number of periods 8 X

A 10 12 Duration (in min) 45 40

B 24 5 b, 12.5
If the duration of each period is reduced then
the same time. Thus
Solution: As the quantities A and B vary inversely, there will be more periods in
we have, ab = k. the number of periods varies inversely with the
duration of a period. So we have,
⇒ k = 10 x 24 = 240
240 ⇒ a = 48 8 X 45 =x X 40
Now a 1 x 5 = 240 ⇒ a = -
1
5 1
= 8 X 45 = 9
⇒ X 40
Similarly 12 x b, = 240 ⇒ b1 =
240
⇒ b, = 20 Thus there would be 9 periods of 40 minutes each.
12
240 Example 11 : A fanner has enough food to feed 32
a2 x 12.5 = 240 ⇒ a2 = - ⇒ a, = 19.2 animals in his farm for 5 days. How long the food
12.5 -
would last if 8 more animals join his fann?
Thus a 1 = 48; b1 ='20; a2 = 19.2.
Solutfon: Let the food with 8 more animals lasts for
xdays.
Example 9: If 45 men can do a certain piece of work
in 35 days then find the number of men required to Number of animals 32 32 + 8
finish the same work in 25 days.
Number of days 5 X
Solution: Let x be the number of men who can
finish work in 25 days. This is the case of inverse variation. Then
Number of men 45 X 32 X 5 = 40 XX

Number of days 35 25 32x5

--=x ⇒ x = 4
40
Since the number of men varies inversely with the
number of days, therefore Thus the food will last for 4 days.

CONCEPT H I G' H L I G H Ts
x and y vary inversely if the produc t xy remain1s consta nt-that is, xy = k (consta
nt) .
• Two quantities

•-=--------------------------
•
Comme rcial Mathem atics (~
 ACTIVITY: Under5tand ing Direct and Inverse Variation
· k d gluo
You will require she e t s O f chart paper, sketch pens, a pair of scissors. matchstic , nn
Follow these steps.
• •
To understand t he d.irect varia t ion betw een two quantities
cm, 5 cm, and 6 cm.
S ep 1 : Ask the studen ts to draw four squa res of sides 3 cm, 4
t

Step 2: Tell the students to find the perimeter of each

square.

Step 3: Compute the results in the table as shown:

Side of square (cm) 3 4 5 6

Perim eter (cm) 12 16 20 24

Step 4: Ask students to increase the measure of each side

by 0.5 cm.
es.
Step 5: Tell the students to find the perimeter of all the squar
Step 6: Compute the results in the table as shown:

3.5 4.5 5.5 6.5

Side of square (cm)
14 18 22 26
Perim eter (cm)

ures of the sides of squa res rcsult 9 1n a correspon ding

Step 7: The table shows clearly that the increase in the meas
vary directly.
increase in the measures of perimeters of squares. Thus they
tities:
To understand the inverse variation of two quan

Step 1: Ask students to draw four circles of the same radii.

matchsticks 1n second circle (F19. 2) 1 six matr hstir h
Step 2! Place three matchsticks sticks in first circle (Fig. 1), four
4), as shown below:
in third circle (Fig. 3), eight matchsticks in fourth circle (Fig.

0000
F,g. 1 Fig.2 Fig. 3 Fig. 4
table as shown:
$tap 3: The angles mad e by the matchsticks are recoded in the

3 4 6 8
..... .. of matchltkb
1200 60° 45°

....
Aq,19
tllp • • •d■lr fsom the table that as you ,ncrease the numb er of

~--ml);
,
matchsticks , the measurem ent of angf,.,,
 EXERCISE 72.

I, lf.t aml Y vnry inven.cly, then find the vuhtc of nw,,in1t numhcr11,
(a) X 3 15 (h) X 14
y 10 s <,() y 7
l, If 56 men cun rainl a wall in 42 day11, then in how many duy11 will lf,Hmen paint the !lame wall?
J. It takc113 women lo cmhroidcr a imrcc in 90 minutcN. If the same ,iarc:c i11 to l,c cmlm,idc:red only in IS minuu.-s, then
find the number of extra women required'!
4. A contractor r~quirc11 42 lahourerAlo whitewash II huilding in 63 dayfl. In how many day• will the building be
whitewashed If 7 more l11houren1join the work'?
5. A hus takes IO hours lo reach a dcHlination hy travelling at a speed of 65 km/h. If the tame journey iJ to be complekd
in 13 hours, then what will be the speed of the hui1?
6. There was enough stock of food for 45 girls for 6() days in a ho11 tct. Some girl11 moved out of the ho!itcl, and the same
food lasted for I00 day!I. Find the number of girlll who remained in the hostel.
7. If 88 cows can gra1..e a field in 36 days. in how many days wi ll 12 cow11 gra;,.e the same field?
8. Rahul cycles at a speed of 6 km/h to reach school in 20 minute.:~. What 1,houfd his speed be if he wants to reach school
in IS minutes?

APPLICA TIONS OF PERCENTAGE Example 12 : Lata scored 85% in her annual

We know that a fraction is a part of a whole, a examination. If the maximum marks are 600, then
find the total marks scored by her.
decimal is a part of a power of I0, and a per cent is
a part of J00. Solution : Maximum marks = 600
% marks scored = 85%
Fraction Decimal Percentage
Marks scored = 85% of 600
-53 0.6 60% = ~x600
100
= 510
-12so 0.24 24%
Thus Lata obtained 510 marks out of 600.

-87 0.875 87.5% Example 13: An orchard has 800 trees. Out oftota~
30% of the trees are mango trees, 25% of the trees
arc orange trees, and the remaining are apple trees.
Expressing numbers in percentages is a very Find the number of trees of each type.
common method used in the comparison of Solution : Total number of trees in the garden= 800
measures. For instance, when we want to compare Number of mango trees = 30% of800
two or more quantities, like the marks obtained by
lbldents in an examination, we use the concept of = )O X 800
100
,._.., This concept is also used in solving
= 240
-.y problems related to buying and selling,
Number of orange trees = 25% of 800
• or dccrcase in population, and so on.
~ we shaU discuss some general = ~ X 800
perceoiase. 100
= 200

.....- - - - - - - - - - - - - -- - Commercial Mathematics ((~

Numh~r f'
o npplc trcts = t
tnango trees + otal trees - Inumber of
, number of orange trccsj
75
x ~ x 2h ---
f 00 - JOO

== 800 - (240 + 200] Thus the number is JOO. 200 Jctl aflcr_ spcn:~
I 15' Ajay had f I, 111oneY did he
= 800 - 440 ExarnP e · How much
== 360
80% of his money.
Thus there are 240 in the beginning? h had be .x.
and 360 I ~1ango trees, 200 orange trees, Solution: Let the money e ending ;::; t 1,200
app c trees in the orchard.
Money Jeft after sp ent ;::; 80%
~xample t 4: lf?S¾ of a number is added to 75 % of ,noneY sp - 20%
t en the result is the number itself. Find the ' % of money Jeft -
number.
Solution: Let the number be x. Given, 20% of.x === 1,200
. 75
Given, - x+75 =x ~ X .X == 1,200
100
X 75 100 100
75= - - -
I 100
X
X == 1,200 X 20
75 = JO0x - 75x X:::: 6,000
100
Thus he had f 6,000 in the beginning.
25
75 = - x
100 lo
\:£l ~l~
EXERCISE 7.3 d~
,,,
.. . d h centage increase in the
1. The tu1t1on fee of a school for one child is increased from f 4,800 to f6,000. Fm t e per
tuition fees.
l. In a factory 55% of the workers are females. Ift:e number of male workers is 720, then find the number of females
workers and the total number of workers in the factory.
3. Out of a batch of 75 students 72% enjoy reading. Find the number of students who do not enjoy reading.
th
4. In a class of 60 students, 60% like vanilla flavoured ice cream, 25% like butterscotch flavoured ice cream, and e
remaining like chocolate flavoured ice cream. Find the number of students who like vanilla, butterscotch, and chocolate
flavours respectively.
S. The income tax deduction of Mr Gupta is 15%. If he receives f25,50,000 per annum after deductions, then find Mr
Gupta's gross salary.
6. An employee saves 20% of his monthly income. After six months his savings become f24,000. Find the monthly
income of the employee. ·
7. A number is first increased by 20% then decreased by 20%. Find the net increase or decrease in the number.
8. A compound has 20% of carbon and the rest is hydrogen. If the amount of hydrogen in the compound is 160 g, then
find the amount of carbon and total amount of the compound.
 ( )•/ ,
Selling Prke: Th
e prj,, • t whi.ch an · .
•
· k
~t: a . • an 1c 1c IN l\c llw l CP
Sl'/I ' n.1+es
sold 1s nown as its llJg Pn cc (S P) Price paid for go od11 ·f Overh ea d cx pc
. · . • rn more
• Profit: lf th e se
lling pr ic e (S P win g examples to lea
'
• st. pn.ce (CJ>) I ) 01 an article Let u.~ study the follo ,~ff.
on~·-atcr than th c• co lated to profit and lo
is c·
. • l lcn there is a ubout the problem s re
profit. 2(J<J, a
lling an article for f
Profit = SP - CP Ei~xampl<: 16 : On se st
ep er earn s a pr ofit of 25%. r:ind th e co
lling price (SP\1 . less than the shopke
• Loss: If the se tl . ,s price of the article.
cost price (CP) , th. en 1ere IS a loss . price (SP) of th e artic
le ""' f 2 ()()
Solution : Selling
Lo~ = CP - SP and profit% = 25%
rcentag e.. Th e profit and
• Profit and Loss. Pe d Cost price (CP) = ? /
Ioss percentage 1s always cal cu Iate on the cost SP x 100
· Ie.
e art IC CP = - -- --
Price o f th IO0 + Profit%
lculating the p rofit¾o, 1oss% '
The formulae for. ca low
CP, an d SP are gi
ven be => CP = 200 x 100
. \ c,f"-<j 100 + 25
it x 100 '7-
• Profit% = Prof
CP => CP = 20000
125
Loss x loo
• Loss% = -CP => CP = 160
/ ticle is f J60.
given, then Thus cost price of ar
• When profit% is e co st price of 11 article
s is equal
E xampl~ _17: lf th
SP= (I 00 + Profit%
) x CP s, then find the
JO article
to th e seIJing price of cent.
100 per
profit per cent or loss be x.
= SP x 10 0 n : Le t se lling pr ic e (SP) of I article
CP Solutio of 10
0 + Pr of it% of 1 artic le s w ill be J Jx, and the SP
10 Then SP J
(G iven)
les wi JJ be /O x.
given, then artic
• When loss% is l I articles = SP of l 0
articles
CP of
) x CP
SP= (JOO- Loss% Thus CP of 11 article
s = JOx.
11 articles
100 CP of 11 ar tic le s is 1Ox and SP of
Now
SP x -10-0 - Ix. Since SP > CP
, therefore
is 1
C P = -Loss% lx - lOx = x.
100- Profit = SP - CP = 1 ,
Profit 100 = - x x 100 = 10%
Profit%= - - x
XPENSES I O'x
O VERH EAD E-- - -- - ---- . , m e CP a
~ -- - -
at a re ta ile r pu rchases goods fro m so
18 : O n se lling a handcart for ~600
We know th Exam pl e ll th e
or w ho le sa le r directly and stores er ga in s 20 % . A t w hat price should he se
manufacturer g labo ur
his sh op or go do wn. For transportin nd ca rt so as to earn 25 % pr
ofit?
the goods in ac turer or wholesale r, ha
rt = ~600 and profit = 20
%
from th e m an uf n : SP of ha nd ca
the goods s
metime , he has
Solutio
. So
he spends som e ex tra m on ey
nten an ce Cost price (CP) = ? 60000
m on ey on re pair an d m ai 100 x 600
to spend so m e
d item s lik e a car, TV, = - - - = - - '"" 500
co nd -h an I 00 x SP o
(especially for the se to be sold. These additional CP = + Pr of it ¼ 100 + 20 120 "" '-
go od s 10 0
and so on) o f the head = 25 %.
expenses that he in
curs are called over s -c p· f ~ == t500 and profit
,e- f u
e ov er he ad ex pc ~scs are.added toet}J .
0
. _?
expenses. Th ss , a~ 'th
actual gain or lo Selling pnce (SP) -
.
cost price to find the lled the net cos ice or
ca
cost thus obtained is
st pric
actual cost or total co
 V

..
I d bicycle for
l
' ond·han Id
t,ought a sec. . He then so
20· Arnav . rcpa1ong. fit°A
SP == i!_OO + Profit'!t-o) >< CP "' (100 + 25) x 500 1•:lou11•lc . •nt t2o<> on its find his pro o.
' 1,800 nnd s~ . friend for t2,2~ t 1 800
I00 l00 the bicycle to 11s • f bicycle - '
::: 12~ X 500 Cost price o
IOO :: t625 Solution: :s: tzOO

Rt!pniring chargi: tzOO :::: tz,oOO

Thus he should sell it for ,625. Net CP ::: t l ,SO 200
Exarnplt• 19· A t k b' etc == t2,
, - • s lop eepcr bought two machines for SP of the icy . a profit.
15 ,OOO ca~h. On selling one he mude a profit of 15% Since SP > CP there is 2 000 :::: 200
.._ · ,rp == 2,200 - ,
m_,d by sdlmg the other he had a loss of 15%. Find Profit == SP - '\ 200 )( l 00 :::: 10%
his overall profit or loss? Profit )( 100 === 2()00
Solution: In case of 1st machine: CP
profit = 15%. SP = ?
=,15,000 and
Profit% ===
.
CP
fit0/ iS }Oo/o.
Thus hts pro ' 0 ld
hased an o
SP = (100 +Profit%) x CP A hopkeeper pure t500 on its
Example 2 l : s 500 and spent
100 washing machine fort~, H then sold the sa~e
= ( I00 + 15) x 15,000 /" . d repairs. e - pnce
transportation an o/4 F'nd these 11 ing
100 machine at a profit of 25 o. t
115 X 15,000 of the machine. h·ne :::: f2 500
= I00 = 17,250 h. mac 1 '
Solution: CP of was mg
Thus SP of Ist machine is ~ 17,250. Overhead expenses == f 500 000 nd profit=== 25%.
Net CP = t2,5OO + t 5oo === t 3, a
In case of 2nd machine: CP = t 15,000 and
loss%= 15. SP=?
SP=? (l 00 +Profit%) x CP
(100 - Loss%) x CP (100-15) x 15,000 SP= 100
SP=-'--------'---=-'-----''----
1OO 100 (100 + 25) X 3000
85 X 15,000 =
= l00 = tl_2,75O 100

Thus SP of 2nd machine is t12,75O. = 125 )( 3000 = 3 750

Now total CP = t 15,000 + t 15,000 = t3O,OOO. 100 '
Total SP= ,12,750 +,
17,250 = {30,000.
Since SP= CP, so there is no profit or loss in the
Thus the SP of the washing machine is t 3,75 o.

entire transaction.

CONCEPT H I G H LI G H Ts

Some important formulae are:

• Profit% = Profit x 100 • SP= (100 + Profit%) x CP

CP 100
• CP,. 100 x SP • Loss% = Loss x 100
100 + Profit% CP

• SP. (100- Loss%) x CP • CP = 100 x SP

100 100- Loss%

Commercial Mathematics -----------------:z:c:i:=-------~

 EXERCISE 7A

1. By selling an article fort l, 170 a shopkeeper cams 11 profit of 30%. Find the CP of the article.
2. A trader purchased 40 pens for t300 and then sold them fort IO per pen. Find the profit percentage.
3. The CP of 25 articles is equal to the SP of 30 articles. Find the profit or loss percentage.
4. A dealer purchased an antique vase worth ~650 and spent t 150 on its polishing. He then sold the same vase for t900.
Find his net profit or net loss percentage.
S. A shop~eepe~ purchased two suitcases for ti,500 each. He gained I 0% on selling one and lost 20% on selling the
other. Fmd his overall gain or loss percentage.
6. If Ayush sells his CD player for t4,250, then he losses 15%. Find the selling price of the CD player so Ayush can
gain 20%.

7. By selling a dinner set for t4,500, a person loses 10%. For how much should he sell it so as to gain 20%?
8. Abba bought two calculators for f900. She sold one at a profit of20% and the other at a loss of:?0%. If the SP ofbolh
the calculators was the same, then find the CP of each calculator.
9. A person bought a second-hand TV for f5,000. He spent f200 on its transportation and ?600 on its repairs. He th en
sold it for ~5,500. Find the loss or gain percentage.
10. A shopkeeper bought two items at ?450 each. He sold one at a. toss of I 0%. At what price should he sell the 0ther so as
to gain 20% on the whole transaction?

DISCOUNT AND TAX T AX

D1scou!'iT When we purchase any article from the ~~rket, we

have to pay a certain extra amount in addition to
A discount is a kind of incentive generally given
the marked price of the article. This extra_ amou~t
by the seller to attract customers.
is called the tax. It is added to the cost pnce while
It is normally announced in terms of percentage calculating profit or loss.
and is calculated on the marked price of the goods
To simplify the tax structure, the government
or articles.
combined all types of previously collected taxes
MARKED PRICE (MP) under one head-that is, Goods and Services Tax
(GST). GST is always calculated on the net marked
The printed price of an article is called its marked
price of the article.
price. It is also sometimes called a list price or
usual price. Example 22: A carpet is marked at ~7,700. During
a festive season it was sold at a discount of 5%.
NET S ELLING PRICE
Find the price of carpet after the discount.
The difference between the marked price and the Solution: Market price of carpet= ~7, 700
discount is called the net selling price. It is also Discount¾ offered = 5%
known as the discount price. 5
(a) SP= Marked Price - Discount Discount= 5% of7,700 = lOO x 7700 = 5 x 77
SP = MP - Discount = ~385
Discount SP after discount= t7,700 - t385 = t7 ,3 l 5
(b) Discount¾ = MP x 1OO
Thus the price of the carpet after the discount is
l t7,315 .

l
iJ.---------------------
_ ------------• Commercial Mathematics (~ 103
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A, s 01 t1on .md R,•, l', t'n111q

'" Heh of the follo wing question s, an Aue

Study bot h the sttttements and state whic rtion (A) and a corresponding Reason (R) sup port ing it are given.
h of the follo wing is correct:
(a) Bot h A and R an, true and R 11
the correct explanation of A.
(b) Bot h A and R are true , but R is not
the correct explanation of A.
(c) A is true , but R is false.
(d) A is false, but R is true.
1. Assertion (A): If SP • t600, CP • t750
, then loss • t150.
Reason (R): If SP < CP, then loss • CP
- SP
2. Ane rtlo n (A): Loss% • Loss
CP ic 100

Reason (R): Profit% or loss% are always

calculated on SP.
3. AsMrtlon(A): Sin and capacity of a con
tain er are inveraely prop ortio nal to
Reason(R): Two qua ntiti es~ and y vary each other.
Inversely if the prod uct %JI remains
(con stan t). con stan t-th at is, %JI • le

Au ertl on (A): The difference betw een the

mar ked pric e and the disc oun t is call
RN90II (R); Discount II always calc ulnt d on ed the net selli ng price.
marked pric e.