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Business Applications of Fractions, Decimals, and Percents

Learning Business Mathematics is fun. It is not as difficult as you th...

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Mathematics-Statistics

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11

Business Mathematics

Quarter 1– Module 2

Business Applications of Fractions,

Decimals, and Percents

Romulo C. Nalzaro

SUPPORT MATERIAL FOR INDEPENDENT LEARNING ENGAGEMENT (SMILE)

A Joint Project of the SCHOOLS DIVISION OF DIPOLOG CITY and the DIPOLOG CITY GOVERNMENT

Business Mathematics–Grade 11 Support Material for Independent Learning Engagement (SMILE) Quarter 1 – Module 2: Business Applications of Fractions, Decimals, and Percents First Edition, 2020 Republic Act 8293, section 176 states that: No copyright shall subsist in any work of the Government of the Philippines. However, prior approval of the government agency or office wherein the work is created shall be necessary for exploitation of such work for profit. Such agency or office may, among other things, impose as a condition the payment of royalties.

Borrowed materials (i., songs, stories, poems, pictures, photos, brand names, trademarks, etc.) included in this module are owned by their respective copyright holders. Every effort has been exerted to locate and seek permission to use these materials from their respective copyright owners. The publisher and authors do not represent nor claim ownership over them.

Development Team of the Module Writers: Romulo C. Nalzaro

Adrian G. Refugio

Wilvin H. Inding,rmp

Editors: Reviewers: Illustrator: Layout Artist: Management Team: Virgilio P. Batan Jr.-Schools Division Superintendent Jay S. Montealto -Asst. Schools Division Superintendent Amelinda D. Montero -Chief Education Supervisor, CID Nur N. Hussien Ronillo S. Yarag

-Chief Education Supervisor, SGOD -Education Program Supervisor, LRMS Leo Martinno O. Alejo-Project Development Officer II, LRMS

Printed in the Philippines by

Department of Education – Region IX – Dipolog City Schools Division Office Address:

Telefax:

Purok Farmers, Olingan, Dipolog City

(065) 212-

E-mail Address: dipolog@deped.gov

What is it In this section, you are given a

short discussion about the topic. It aims to help you understand the new concept and skills.

What’s More It has activities to strengthen

the understanding and skills about the topic.

What I have Learned This part may contain a

question, fill in the blank sentence/paragraph to process what the learner learned from the lesson.

What I can Do An activity that shall transfer

the skills/knowledge gained or learned into real life concerns/situations.

Assessment A 10 item test is given to measure the knowledge earned in the lesson being introduced.

Additional Activities In this part, more activities are given to improve/enhance the learning and understanding in the topic.

Answer Key It contains answer to all activities in the material.

In the last part of this module, you can also see the:

References It is the list of all sources in developing the material.

Learning Business Mathematics is fun. It is not as difficult as you

think. I hope that this module can help you explore the world of mathematical concept in relation to your everyday life.

The Author

What I know?

Every passenger in any domestic flight of an airline is allowed 20 kilograms of luggage for free. However, the excess baggage costs Php 200 per kilogram. If a person has 26 kilograms of luggage, how much extra will this person pay?
In a certain barangay, the 2010 population was 4,780. In 2014, the population increased to 6,755. Find the percent of increase in the population.
A woman deposits Php 23,200 into her account. How much would the 1 annual interest be if its interest rate is 6 %? 2
Julia made ribbons for her school’s Foundation Day presentation. Her roll of ribbon is 35 meters long. For each individual ribbon, she needs 0 meter. How many ribbons could she make from her roll?
A tablet’s price was reduced from Php 25,000 to Php 19,500. Find the percent reduction in price.
A sari-sari store saved Php 200,500 last year. If this represents 12% of its annual income, how much was its income last year?
A 12% VAT is added to all items bought from all business establishments like supermarkets, drugstores, restaurants, etc. If an item costs Php 125 before the tax is added, how much will a customer pay for the item?
Jessica bought a pair of rubber shoes that costs Php 3,000. She got 45% discount. How much did she pay for it?
Rina earns Php 168,000 a year. If 15% of her income goes to taxes, how much of her income goes to taxes?
In a high school, 25% of the faculty teaches Math. If there are 25 Math Teachers, how many teachers are there in the school?

####### Lesson

Business Applications of

Fractions, Decimals, and

1 Percents

What’s In

▪ How to express fractions to Decimal and Percent forms? __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ ▪ How to express decimals to fractions and percent forms? __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ ▪ How to express percent to fractions and decimal forms? __________________________________________________________________ __________________________________________________________________ __________________________________________________________________

What’s New

▪ Juanita sells different types of cloth. She cuts a bolt of cloth 1 containing 100 yards into single-pants cut of 1 yards each. 4 a. Into how many pieces was the blot cut? b. If Juanita sells the cloth at Php 150 per cut, how much will the entire bolt sell? c. If Juanita bought the bolt at Php 90 per yard, how much gross profit will she earn?

What is it

In computing business transactions, most of the time we convert fraction to decimal, fraction to percent, decimal to fraction, or percent to fraction. For example, if the net profit of a partnership is Php 40,000. and you, as a partner, share 25% in said profit, it would be easier to

37 60

30 60

7 ퟕ = (36 – 18) + − = 18 + = ퟕퟕ hectares 60 ퟕퟕ

Example 3

1 A carpenter finish a stool in 1 hours. If he works 8 h 4 ours a day, 5 days a week, how many stools can he finish in a week’s time?

Solution:

8 ℎ표푢푟푠 푎 푑푎푦

8 5 4

= 1 = 1 ℎ표푢푟푠/푠푡 4 표표푙 4 5

ퟕퟕ ퟕ = 8 × = stools/day

32 = 5 푥 5 = ퟕퟕ stools/week

8 hours/day x 5 days/week = 40 hours/week

40 hours/week = 40 hours/week 1 5 1 hours/stool 4 4 hours/stool

= 40 hours 5 hours

x 4 stools/week

160 = stools/week 5

= 32 stools/week

What’s More

ACTIVITY 1

Aaron, Bonzerr, and Christian wan to form a partnership. They need a total 1 1 11 capital of Php 75,000. They agreed to contribute (Aaron 5 ), (Bonzerr), and 4 20

(Christian) of their capital to the partnership. How much will each contribute?

a. Aaron = Php ___________________

b. Bonzerr = Php _________________

c. Christian = Php________________

ACTIVITY 2

The partnership of Nina, Sarah, and Tessa earned a net income of Php 1 1 30,000 they agreed to divide profits and losses: to 2 Nina, to Sarah, 3 and the rest to Tessa.

a. What fractional part is Tessa’s share? ____________________

b. Compute the share of each in the net income.

b Nina = Php _______________

b Sarah = Php _______________

b Tessa = Php _______________

ACTIVITY 3

You were given the following capital balances of the partners of the Pinnacle Trading:

Pablo Php 10,000.

Php 20,000

Christian Php 30,000.

The partners agreed to divide profit or loss in the ratio of their capital balances. If the partnership earned a profit of Php 30,000 for the year, compute the share of Pablo, Norman, and Christian to the profit of the business.

a. Share of Profit for Pablo = Php _____________________

b. Share of Profit for Norman = Php ___________________

c. Share of Profit for Christian = Php __________________

What I have Learned

What have you learn from the session?

Assessment

1 1-3 Mercy earns a monthly salary of Php 6,200. She spends for 4 1 2 food, for clothing, for education, and 1/10 for recre 8 5 ation. She saves the rest.

Compute the amount she spends for each item and her total expenses.
How much does she save each month?
What fractional part of her salary is her savings?

4-6 A Senior High School has 5,000 students enrolled for academic year 2019-2020. Of these, 1,200 are majoring STEM, 1,500 are ABM, 700 are HUMSS, and the remaining are GAS.

What percent of the enrollees take HUMSS?
What percent has chosen as a major which is not HUMSS or ABM?
What percent are enrolled to GAS?
Every passenger in any domestic flight of an airline is allowed 20 kilograms of luggage for free. However, the excess baggage costs Php 200 per kilogram. If a person has 26 kilograms of luggage, how much extra will this person pay?
In a certain barangay, the 2010 population was 4,780. In 2014, the population increased to 6,755. Find the percent of increase in the population.
A woman deposits Php 23,200 into her account. How much would the 1 annual interest be if its interest rate is 6 %? 2
Julia made ribbons for her school’s Foundation Day presentation. Her roll of ribbon is 35 meters long. For each individual ribbon, she needs 0 meter. How many ribbons could she make from her roll?

####### Additional Activities

Senior Citizens have a 20% discount in food establishments. If Norma, a 72-year-old mother, has a receipt that amounts to Php 645, How much is the original bill? Explain your answer.

PERFORMANCE Problem was completely solved and explained. Problem was halfway solved but calculation occurred and explained. Solving progress was evident.

SCORE 5

Attempt was made but failed to continue. No attempt.

Summary

Fraction, Decimals, and Percent are common in doing business transactions.
In computing business transactions, most of the time we convert fraction to decimal, fraction to percent, decimal to fraction, or percent to fraction.

####### References:

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