These are fractions that

express amounts which are less

than a unit.

PROPER FRACTIONS
 What is the formula to
compute for the discount?

Discount=Price x Discount Rate

Benny got 45 correct items in
his quiz out of 55 items. How
many percent of his quiz did he
answer correct?
81.82%
 The salary of Jane is 3/8 the
salary of Aida. If Jane earns
Php 25,000 a month, how
much is the difference of their
salary?
Php 41,666.67
 A company’s total sales is
Php 150,000. If the gross profit
represents 40%, how much is
the company’s cost of sales?
Php 90,000
 ABM Corporation realized a
net profit of Php175,000 for
2019. If the tax rate is 35%,
how much income tax should
the corporation pay?
Php 61,250
 If the tax rate is 7% and the
total amount paid including tax
is Php3,950, how much is the
price before tax?
Php 3,691.59
 Maria, Juana and Tasha are
partners and agreed to share their
profits and losses at a ratio of
3:5:7. Find the share of Tasha if
they earned a net profit of
Php 625,000.
Php 291,666.67
 A sala set which costs
Php25,000 was granted a
discount rate of 4.5%. How
much is the discount?
Php 1,125
 Dianne borrowed Php5,000
from Digna at 12% per annum.
If she pays her debt after 4
months, how much interest did
she pay?
Php 200
 What is 2 ¼ in percentage?

225%
What is the mark-up based on
cost if the selling price is
Php480 and the mark-up is
Php120?
33.33%
What is the mark-up based on
selling price if the cost is
Php600 and the mark-up is
Php230?
27.71%
 What is 28% in fraction?

7/25
3/5 as large as Php245 is what
number?

Php 247
 A company’s cost of sales is
Php 150,000. If the gross profit
represents 25%, how much is
the company’s total sales?
Php 200,000
DCNHS Corporation realized a
net income before tax of
Php175,000 for 2019. If the net
income after tax is Php113,750,
what is the tax rate?
35%
The tax paid for an item selling
for Php5,500 is Php385. Find
the tax rate?

7%
 If the tax rate is 8% and the
total amount paid including tax
is Php1,674, how much is the
price before tax?
Php 1,550