BASE, RATE,

AND
PERCENTAGE
 WORKPLAN:
• Pre-assessment activity
• Open discussion
• Seatwork
 Lesson Objectives:
• Identify and define base, rate and
percentage;
• Explain the relationship between the
base, rate, and percentage; and
• Solve for the base, rate, and
percentage.
BASE (B)
- It refers to that number of which
a certain number of hundredths is
taken.
• “of” • “as many as”
• “as much as” • “as great as”
• “as large as” • WHOLE
RATE (R)
- It refers to the number of
hundredths taken.
- It is the result of comparing a
number to another number.
PERCENTAGE (P)
- It is the part considered in its
quantitative relation to the
whole.
NOTE: Percentage is expressed in the
same unit as the base and is never
expressed in percent.
BASE, RATE, & PERCENTAGE
P

B R

𝑷 𝑷
𝑩= 𝑷 = 𝑩𝑹 𝑹=
𝑹 𝑩
Example:
Let us take a company that made a
net sales of ₱ 108, 000.00 in 2020 and
a net sales of ₱ 90, 000.00 in 2019. To
get the percent of increase in sales,
we do the following:
% 𝑜𝑓 𝑖𝑛𝑐𝑟𝑒𝑎𝑠𝑒 𝑖𝑛 𝑠𝑎𝑙𝑒𝑠:
𝑆𝑎𝑙𝑒𝑠 𝑖𝑛 2020 − 𝑆𝑎𝑙𝑒𝑠 𝑖𝑛 2019
=
𝑆𝑎𝑙𝑒𝑠 𝑖𝑛 2019
Example:
𝑆𝑎𝑙𝑒𝑠 𝑖𝑛 2020 − 𝑆𝑎𝑙𝑒𝑠 𝑖𝑛 2019
% 𝑜𝑓 𝑖𝑛𝑐𝑟𝑒𝑎𝑠𝑒 𝑖𝑛 𝑠𝑎𝑙𝑒𝑠: =
𝑆𝑎𝑙𝑒𝑠 𝑖𝑛 2019

₱ 𝟏𝟎𝟖, 𝟎𝟎𝟎. 𝟎𝟎 − ₱ 𝟗𝟎, 𝟎𝟎𝟎. 𝟎𝟎

=
₱ 𝟗𝟎, 𝟎𝟎𝟎. 𝟎𝟎
₱ 𝟏𝟖, 𝟎𝟎𝟎. 𝟎𝟎
=
₱ 𝟗𝟎, 𝟎𝟎𝟎. 𝟎𝟎
= 𝟎. 𝟐𝟎
= 𝟐𝟎%
Example:
𝑃 = 𝐵𝑅
₱ 𝟏𝟖, 𝟎𝟎𝟎. 𝟎𝟎 = (₱ 𝟗𝟎, 𝟎𝟎𝟎. 𝟎𝟎)(𝟐𝟎%)
₱ 𝟏𝟖, 𝟎𝟎𝟎. 𝟎𝟎 = ₱ 𝟏𝟖, 𝟎𝟎𝟎. 𝟎𝟎
FINDING THE
PERCENTAGE
 What is 50% of 24?
Given: Solution:
𝑅 = 50% 𝑃 = 𝐵𝑅
𝐵 = 24 𝑃 = 24 50%
1
𝑃 = 24
Find: 2
𝑃 =? 𝑷 = 𝟏𝟐
 3
What is as large as 800?
8
Given: Solution:
𝐵 = 800 𝑃 = 𝐵𝑅
3 3
𝑅= 𝑃 = 800
8 8
Find: 𝑃 = 800 0.375
𝑃 =? 𝑷 = 𝟑𝟎𝟎
FINDING THE
BASE
 1
If I have ₱25.00 which represents of my
4
entire money, how much money do I have
in all?
Given: Solution:
𝑃 = ₱25.00 𝑃
𝐵=
1 𝑅
𝑅= ₱25.00
4 𝐵= 1
4
Find: 4
𝐵 = ₱25.00 ×
𝐵 =? 1
𝑩 = 𝟏𝟎𝟎
300 is 50% of how many?
Given: Solution:
𝑃 = 300 𝑃
𝐵=
𝑅 = 50% 𝑅
300 300
𝐵= = 1
50%
Find: 2
2
𝐵 =? 𝐵 = 300 ×
1
𝑩 = 𝟔𝟎𝟎
FINDING THE
RATE
What part of 400 is 50?
Given: Solution:
𝐵 = 400 𝑃
𝑅=
𝑃 = 50 𝐵
50 5
𝑅= =
400 40
Find:
𝟏
𝑅 =? 𝑹=
𝟖
How many percent of ₱1, 200.00
is ₱400.00?
Given: Solution:
𝐵 = ₱1,200.00 𝑃
𝑅=
𝑃 = ₱400 𝐵
₱400 4
𝑅= =
₱1,200 12
Find:
𝟏
𝑅 =? 𝑹 = = 𝟎. 𝟑𝟑𝟑𝟑
𝟑
= 𝟑𝟑. 𝟑𝟑%
FINDING THE RATE
OF INCREASE/
(DECREASE)
- To compute the rate of increase
or decrease, we first subtract
the new quantity from the
original quantity, then divide
such increase/(decrease) by the
original quantity.
 𝑄2 − 𝑄1
𝑅𝑎𝑡𝑒 𝑜𝑓 𝐼𝑛𝑐𝑟𝑒𝑎𝑠𝑒/(𝐷𝑒𝑐𝑟𝑒𝑎𝑠𝑒) =
𝑄1

where:
𝑄1 = original quantity
𝑄2 = new quantity
Example:
Zeny’s current salary is ₱3, 600.00 a
month. Her previous salary was
₱3, 200.00. What is the rate of
increase in her salary?
Given:
Current salary = ₱3, 600.00 = 𝑄2
Previous salary = ₱3, 200.00 = 𝑄1
Find: Rate of Increase
Example:
Solution:
𝑄2 − 𝑄1
𝑅=
𝑄1
₱3,600.00 − ₱3,200.00
=
₱3,200.00
₱400
=
₱3,200
1
= = 0.125
8
𝑹 = 𝟏𝟐. 𝟓%
Exercises:
1. This month’s sales
were ₱12, 000.00. Last month, the
sales were ₱15, 000.00. Find the
rate of increase/ (decrease).
Given:
Current salary = ₱3, 600.00 = 𝑄2
Previous salary = ₱3, 200.00 = 𝑄1
Find: Rate of Increase
Exercises:
83
2. % of ₱300, 000.00 is how
3
much?

3. What part of 250 is 75?