Davao Vision Colleges Inc.

Stone Rock Village Catalunan Grande, Davao City

Tel. No. (082) 295-6696 / 297-4750 (Fax)

Business Mathematics
(ABM 4)
Prelim Modules
S.Y 2022-2023

Name of the Student:____________________________

Address:______________________________________
Contact Number:_______________________________

Teacher: Ferdinand M. Serdiña, LPT

[email protected] 0907-012-5620 Sandro Serdiña

Checked by: Noted by:

Marilou E, Tejero, MAEd Rosie C. Dela Cruz, Ph. D
SHS Principal HR / Interim President
Learning Activity Sheet
Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic FRACTIONS Week 1

Express fractions to decimal and percent forms.

MELC Give real-life situations to illustrate fractions, Competency 1a & 2
decimals, and percent.

Identify the parts of a fraction.

Convert fractions into decimals. Duration 2 hours
Convert fractions into percents.
Specific
Solve word problems on expressing fractions to
Objectives:
decimals and percents.
Create a word problem on real-life situations to Score
illustrate fractions, decimals, and percents.

I. Let’s Know

Hi learner, how are you? Welcome to Grade 12! Are you ready to learn something new
this school year with your new subjects? I hope that you are very excited to learn Business
Mathematics. Don’t worry, I made the discussion here simple with a very clear presentation
for you to be able to easily understand the topic. Do you want to know more? Let us have the
first topic.
The first topic in Business Mathematics is all about fractions. Are you familiar with
fractions? I guess so! And I know that this topic is quite easy for you! Have fun!

Fractions, decimals, and percents are very much related to each other. A fraction is
defined as the part of a whole but it is also one of the ways of expressing an answer to a
division operation or what we call the quotient. The numbers that we see in a fraction are
called terms. The term above the fraction bar is called the numerator, while the term below
the fraction bar is called the denominator. If we are going to divide the fraction in order to
express it into a decimal, the numerator will become the dividend, and the denominator will
become the divisor. A decimal is a number in base ten; the whole number and the decimal
number is separated by the decimal point. A percent means a part in a hundred or a
hundredth, it has always a percent symbol.

Now that you have recalled the definitions of fractions, decimals, and percents; let us
proceed to the discussion on how to convert fractions into its decimal and percent forms.

1
➢ Expressing Fractions to Decimals

When expressing fractions to decimals, you need to divide the numerator by its
2
denominator. For example, if you will express into decimal form, you need to follow this
5
process:

2
Given
5

We will divide 2 by 5 since 2 is not divisible by 5 and it is less than 5, so the answer
is 0. Zero multiplied to 5 is 0. Subtract zero from 2, that gives 2.

We will add a decimal point, and 1 zero. Remember that we need to align the
added decimal point to our quotient above. Then, we will bring down zero so that
we have a value of 20. Then we will divide 20 by the divisor 5 which is equal to 4
as shown on the quotient above. Four multiplied by 5 is 20. Twenty minus twenty,
the difference is now zero.
𝟐
So, = 𝟎. 𝟒
𝟓

If the given is a mixed number, you just have to separate the whole number from the
fraction. Change the fraction into a decimal form and add the whole number. For example, if
3
you will express 5 into decimal form, you will separate the whole number 5 from the fraction,
8
3
and will be changed into decimal.
8

3
5 Given
8
3 3
Remember that 5 is the same as adding 5 to . Separate the whole number
3 8 8
5+ from the fraction, and change the fraction into a decimal.
8 3
The whole number 5 will be separated and will be expressed as a decimal.
8

We will divide 3 by 8 since 3 is not divisible by 8 and it is less than 8, so the

answer is 0. Zero multiplied to 8 is 0. Subtract zero from 3, which gives 3.

• We will add a decimal point, and 1 zero. Remember that we need to align the
added decimal point to our quotient above. Then we will bring down zero so
that we have a value of 30. Then we will divide 30 by the divisor 8 which is
equal to 3 as shown on the quotient above. Three multiplied by 8 is 24. Thirty
minus 24, the difference is 6.
• We will add another zero. We will bring down that zero to have a value of 60.
We will divide 60 by 8 which is equal to 7 as shown on the quotient above.
Seven multiplied to 8 is 56. Sixty minus 56, the difference is 4.
• We will add another zero. We will bring down that zero to have a value of 40.
We will divide 40 by 8 which is equal to 5 as shown on the quotient above.
Five multiplied to 8 is 40. Forty minus forty, the difference is now zero.
𝟑
So, = 𝟎. 𝟑𝟕𝟓
𝟖

Add the whole number and the decimal.

5 + 0.375 𝟑
So, the decimal form of 𝟓 is 5.375.
𝟖

2
➢ Expressing Fractions to Percents

When expressing fractions to percents, you need to change first the given fraction into its
2
decimal form and multiply the result by 100%. For example, if you will express into its percent
5
form, you need to follow this process.

2
Given
5
2
Change into its decimal form. You have to follow the process of
5
2 “Expressing Fractions to Decimals” as explained above. In this case,
= 0.4 the same example was used above, and the answer is 0.4.
5
2
So, the decimal form of is 0.4.
5
Multiply the decimal form of the fraction by 100%. Don’t forget to copy
0.4 * 100% = 40% the percent sign in your final answer.
𝟐
So, the percent form of is 40%.
𝟓

Another example is when you will express a mixed number into its percent form. For
3
example, if you express 5 into its percent form, you need to follow this process:
8

3
5 Given
8
3
Change 5 into its decimal form. You have to follow the
8
3 process of “Expressing Fractions to Decimals” as explained
5 = 5.375 above. In this case, the same example was used above, and
8 the answer is 5.375.
3
So, the decimal form of 5 is 5.375.
8

Multiply the decimal form of the fraction by 100%. Don’t forget

5.375 * 100% = 537.5% to copy the percent sign in your final answer.
𝟑
So, the percent form of 𝟓 is 537.5%.
𝟖

➢ Solving Word Problems

The concept of expressing fractions to decimal and percent forms is always used in real-
life situations. Let us try these few examples:

1. A certain company has a total of 200 employees. One rainy day, the supervisor found out
that 36 of the employees were absent. What percent of the employees were absent?

In the given problem, since the total number of employees is 200, that will be taken as the
denominator in the fraction, and the number of employees who were absent which is 36 will
36
be taken as the numerator, so we will have as our fraction. We are asked for the percent
200
36
of employees that were absent, so we will express into its percent form. To do this, divide
200
36 by 200 and that will give us a quotient of 0.18. Then, we will multiply 0.18 by 100% and that
will give us a result of 18%. Therefore, 18% of the employees were absent.
To illustrate,
36
= 0.18 ➔ 0.18 ∗ 100% = 𝟏𝟖%
200
Therefore, 18% of the employees were absent.

3
2. Mr. Yu, a manager of a convenience store asked his staff to conduct a survey on the
beverage that customers usually buy. He wanted to have the report of the survey to be
submitted in a decimal form. The staff found out that 20 out of 80 customers preferred cola.
What will be the expected value that Mr. Yu will receive?

In the given problem, since there were 80 customers surveyed, we can take 80 as our
20
denominator and 20 as our numerator, so we will have as our fraction. Mr. Yu wanted the
80
20
report to be in decimal form, so we need to express into its decimal form. To do this, we
80
need to divide 20 by 80 and that will give us a quotient of 0.25. Therefore, the expected value
that Mr. Yu will receive is 0.25.
To illustrate,
20
= 𝟎. 𝟐𝟓
80
Therefore, the expected value that Mr. Yu will receive is 0.25.

How are you, learner? Did you learn a lot from our lesson today? Are you ready to try
and apply what you have just learned? Let us answer the following exercises:

II. Let’s Perform & Practice

Instruction: Complete the table by expressing the fractions into its decimal and percent forms.
FRACTION DECIMAL PERCENT
1
5
1
2
2
7
10
9
8
30
16
25

III. Let’s Connect / Let’s Analyze

Instruction: Answer the word problems below. Show your complete solution and write your
final answer as a sentence.
2
1. Mr. Dela Cruz owns of the stocks in a certain university. What percent of the stocks in
25
the university does Mr. Dela Cruz own?

15
2. Fille has traveled of the distance from Davao City to Cebu City. How much has she
40
traveled in decimal form?

4
IV. Let’s Answer
Instruction: Choose the letter of the best answer.
9
1. What is when expressed into its decimal form?
18
a. 0.2 b. 0.5 c. 0.9 d. 0.05
4
2. What is 2 when expressed as percent?
8
a. 250% b. 25% c. 20% d. 2.5%
12
3. What is when expressed into its decimal form?
100
a. 1.2 b. 0.12 c. 12.0 d. 0.012
7
4. What is when expressed as percent?
35
a. 7% b. 2% c. 35% d. 20%
8
5. The fraction 10 is expressed into its decimal form as 10.1. What is the percent form of
80
8
the fraction 10 ?
80
a. 101% b. 10.1% c. 1010% d. 1.01%

V. Let’s Explore / Let’s Create

Instruction: Create your own word problem on “Expressing Fractions to Decimals and
Percent Forms” based on the given situation below. Provide an answer to your problem with
a complete solution. Your work will be graded based on the attached rubric.

Supposed you are a manager of a certain company. One day, you found out that 10 of your
employees were not able to report on duty. You have a total of 150 employees. You asked
one of your employees to call those who are absent and made a report of their reasons.
Your staff submitted a report saying that 7 of them got sick and 3 of them are on a vacation.

Rubric:

CATEGORY 3 2 1
Mathematical The problem is clear The problem is not The problem is not
Problem and understandable. easy to understand. clear.
The problem is free The problem has a The problem has a
Grammar from grammatical few grammatical lot of grammatical
errors. errors. errors.
The solution has The solution has
The solution follows
Solution skipped 1 step in the skipped 2 or more
the correct process.
process. steps in the process.
The solution is The solution is
Answer Correct answer. correct but with the wrong with the
wrong answer. wrong answer too.
The work is The work is
Neatness and presented in a neat, presented in a neat The work is not
Organization clean, and but not organized presented well.
organized manner. manner.

5
Writer:
MAY ANN V. NABLE
Teacher III
Daniel R. Aguinaldo National High School

Evaluator:
DIOSEL V. CAGAPE
Teacher III
Daniel R. Aguinaldo National High School

6
Answer Key
Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic FRACTIONS Week 1

Express fractions to decimal and percent forms.

MELC Give real-life situations to illustrate fractions, Competency 1a & 2
decimals, and percent.

II. Let’s Perform & Practice

FRACTION DECIMAL PERCENT

1
0.2 20%
5
1
2 2.5 250%
2
7
0.7 70%
10
9
8 8.3 830%
30
16
0.64 64%
25

III. Let’s Connect / Let’s Analyze

2
1.) = 0.08 ➔ 0.08 ∗ 100% = 8%
5
Therefore, Mr. Dela Cruz owned 8% of the stocks in the university.

15
2.) = 0.375
40
Therefore, Fille travelled 0.375 of the distance from Davao City to Cebu City.

IV. Let’s Answer

1.) b
2.) a
3.) b
4.) d
5.) c

V. Let’s Explore / Let’s Create

The following should be present in this activity:

✓ Word problem using the given situation

✓ Complete solution to the problem
✓ Conclusion of the final answer

7
Learning Activity Sheet
Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic DECIMALS Week 1

Express decimals to fractions and percent forms

MELC Give real-life situations to illustrate fractions, Competency 1b & 2
decimals, and percent.

Identify the types of decimals.

Convert decimals to fractions. Duration 2 hours
Convert decimals to percents.
Specific
Solve word problems on expressing decimals to
Objectives:
fractions and percent forms.
Create a word problem on real-life situations to Score
illustrate fractions, decimals, and percents.

I. Let’s Know

Hello learner, how are you? Did you have fun in the first lesson? Are you ready for the
next lesson? You have just learned how to convert fractions into decimal and percent forms.
This time, we will dwell with decimals and how to convert them into fractions and percent
forms. Are you excited? I will assure you that you will really learn something new. Enjoy!

A decimal number is a part of a whole, it is a number in base ten. The whole number
and the decimal number are separated by the decimal point. The number/s after the decimal
point is always less than 1.
Did you know that there are different types of decimals? Are you interested to learn
each type? Now, let us discuss the types of decimals.

Types of Decimals Examples

I. Terminating Decimals 0.75, 0.375, 0.1, 2.18, 10.32
II. Non-terminating Decimals
a. Repeating Decimals
1. Pure Periodic Decimals ̅̅̅̅, 5. 2̅, 10. ̅35
0. 1̅, 2. 36 ̅̅̅,
2. Ultimately Periodic Decimals 0.126̅, 12.2394 ̅̅̅̅, 5.178 ̅ , 25.93̅
b. Non-repeating Decimals 24.2376894…, 1.3687493043…

There are only two major types of decimals and those are the terminating decimals
and the non-terminating decimals.
Terminating decimals are known to be the exact decimals. The number of digits after
the decimal point is finite, meaning it has an end and can be counted like the examples shown
in the table above.

1
Non-terminating decimals are those digits after the decimal point that are infinite,
meaning it has no end and it cannot be counted.
There are two types of non-terminating decimals, those are the non-terminating
repeating decimals and the non-terminating non-repeating decimals. The non-terminating
repeating decimals also have two types; the non-terminating repeating pure periodic decimals,
and the non-terminating repeating ultimately periodic decimals.
When we talk of non-terminating repeating pure periodic decimals, it means that
the digits after the decimal point are repeating endlessly after regular intervals or they follow
a specific order. For example, 0.11111111…, 5.2222222…, and 10.3535353535…. But, in
order for us not to write the repeating digits, we can make use of the vinculum. The vinculum
is the bar that is placed above the repeating digits to symbolize its repetition. So, 0.111111…
can be written as 0. 1̅, 5.222222… can be written as 5. 2̅, and 10.3535353535… can be written
as 10. ̅35
̅̅̅. These examples are shown in the table above.
Non-terminating repeating ultimately periodic decimals mean that the digits after
the decimal point have a combination of periodic and non-periodic decimals. The non-periodic
part usually comes first, followed by a periodic part. For example, 0.126666666…,
5.178888888…, and 25.9333333. Observe that in the given example, the decimals have 1 or
more numbers that is/are not repeating and then followed by a repeating decimal. We can still
use the vinculum to symbolize the repetition. In this case, those decimals can be written as
0.126̅, 5.178̅, and 25.93̅ respectively, as shown in the examples in the table above.
Lastly, the non-terminating non-repeating decimals are those digits after the
decimal point that are not repeating infinitely. Meaning it has no end and it also doesn’t follow
a specific order. This type of decimal cannot be expressed as a fraction since it is infinite and
it is not possible for us to identify the place value of the last digit, hence they are called
irrational numbers.
Did you learn something new about what you have just read? It is really very important
to identify the types of decimals so that it would be easy for you to express it into a fraction or
a percent.

➢ Expressing Decimals to Fractions

In expressing decimals into fractions, we have to take note of the different cases since
there are different types of decimals. To do that, let us follow these steps:

CASE 1 If the given number is a terminating decimal:

STEP 1 We will copy the digits after the decimal point and use this as the numerator
of our fraction.

STEP 2 We will count the number of digits in our numerator and denote this as 𝑛.

STEP 3 We will substitute the value of our 𝑛 to the expression 10𝑛 and we will solve.
The answer is our denominator.

2
STEP 4 We will find the greatest common factor (GCF) of our numerator and
denominator.

STEP 5 Lastly, we will divide the numerator and the denominator by the GCF. The
answer is the fraction form in its lowest term of the given decimal.
Note: If the given decimal has a whole number, just separate the whole
number in the process of expressing the decimal form into a fraction, and add the whole
number to the expressed fraction as your final answer.

Example:
Let us express 0.75 to its equivalent fraction form.
75
Step 1:
?

Step 2: 𝑛 = 2

75
Step 3: 10𝑛 = 102 = 100
100

Step 4: GCF (using prime factorization)

GCF = 25

75÷25 3
Step 5: =
100÷25 4

𝟑
Therefore, 𝟎. 𝟕𝟓 =
𝟒

CASE 2 If the given number is a nonterminating repeating pure periodic decimal:

STEP 1 We will copy the repeating digit/s after the decimal point and use this as the
numerator of our fraction.

STEP 2 We will count the number of digits in our numerator and denote this as 𝑛.

STEP 3 We will substitute the value of our 𝑛 to the expression 10𝑛 -1 and we will solve.
The answer is our denominator.

STEP 4 We will find the greatest common factor (GCF) of our numerator and
denominator.

STEP 5 Lastly, we will divide the numerator and the denominator by the GCF. The
answer is the fraction form in its lowest term of the given decimal.

Note: If the given decimal has a whole number, just separate the whole number in the process
of expressing the decimal form into a fraction, and add the whole number to the expressed
fraction as your final answer.

3
Example:
̅ to its equivalent fraction form.
1.) Let us express 0.1
1
Step 1:
?

Step 2: 𝑛 = 1
1
Step 3: 10𝑛 − 1 = 101 − 1 = 10 − 1 = 9
9
Step 4: GCF (using prime factorization)
1 = no prime factors
9=3x3
Since there are no common prime factors, the GCF is 1.
GCF = 1
1÷1 1
Step 5: =
9÷1 9

𝟏
̅=
Therefore, 𝟎. 𝟏
𝟗

̅̅̅̅ to its equivalent fraction form.

2.) Let us express 2.36
36
Step 1:
?

Step 2: 𝑛 = 2
36
Step 3: 10𝑛 − 1 = 102 − 1 = 100 − 1 = 99
99

Step 4: GCF (using prime factorization)

GCF = 9

36÷9 4 4 4
Step 5: = ➔ 2+ =2
99÷9 11 11 11

𝟒
Therefore, 𝟐. ̅̅̅̅
𝟑𝟔 = 𝟐
𝟏𝟏

CASE 3 If the given number is a nonterminating repeating ultimately periodic decimal:

STEP 1 We will count the number of digits after the decimal point (not minding the
vinculum) and denote this as 𝑛.

STEP 2 We will count the number of non-repeating digits after the decimal point and
denote this as 𝑚.

STEP 3 We will substitute the value of our 𝑛 and 𝑚 to the expression 10𝑛 − 10𝑚 and
we will solve. The answer is our denominator.

4
STEP 4 We will copy all the digits after the decimal point (not minding the vinculum)
and subtract the non-repeating digits from it. The answer will be the
numerator of our fraction.

STEP 5 We will find the greatest common factor (GCF) of our numerator and
denominator.

STEP 6 Lastly, we will divide the numerator and the denominator by the GCF. The
answer is the fraction form in its lowest term of the given decimal.

Note: If the given decimal has a whole number, just separate the whole number in the process
of expressing the decimal form into a fraction, and add the whole number to the expressed
fraction as your final answer.

Example:
1.) Let us express 0.126̅ to its equivalent fraction form

Step 1: 𝑛 = 3

Step 2: 𝑚 = 2

?
Step 3: 10𝑛 − 10𝑚 ➔ 103 − 102 ➔ 1000 − 100 = 900 ➔
900

114
Step 4: 126 − 12 = 114 ➔
900

Step 5: GCF (using prime factorization)

GCF = 6
114÷6 19
Step 6: =
900÷6 150

𝟏𝟗
̅=
Therefore, 𝟎. 𝟏𝟐𝟔
𝟏𝟓𝟎

̅̅̅̅ to its equivalent fraction form.

2.) Let us express 12.2394

Step 1: 𝑛 = 4

Step 2: 𝑚 = 2

?
Step 3: 10𝑛 − 10𝑚 ➔ 104 − 102 ➔ 10000 − 100 = 9900 ➔
9900

2371
Step 4: 2394 − 23 = 2371 ➔
9900

5
Step 5: GCF (using prime factorization)

GCF = 1
2371÷1 2371 2371 2371
Step 6: = ➔ 12 + = 12
9900÷1 9900 9900 9900

𝟐𝟑𝟕𝟏
̅̅̅̅ = 𝟏𝟐
Therefore, 𝟏𝟐. 𝟐𝟑𝟗𝟒
𝟗𝟗𝟎𝟎

➢ Expressing Decimals to Percents

When expressing decimals to percents, you also have to consider the type of decimal
to be converted. Let us take these examples below.

CASE 1 If the given number is a terminating decimal, you just have to multiply the given
decimal by 100%.
1.) 0.75 ➔ 0.75 * 100% = 75%
2.) 0.375 ➔ 0.375 * 100% = 37.5%
3.) 10.32 ➔ 10.32 * 100% = 1032%

CASE 2 If the given number is a nonterminating repeating pure periodic decimal, you
have to follow this process:

0. 1̅ Given
Expand the decimal by writing the repeating digits for at least 3 times
0.111̅
(if the repeating digit is 1).
0.111̅ ∗ 100% Multiply the decimal by 100%. The result will still give a repeating
= 11. 1̅% decimal in percent form.
Change the repeating decimal into a fraction in order for us to give the
exact value of the decimal in percent. Reduce the fraction in lowest
1
11. 1̅% = 11 % term.
9
̅ = 𝟏𝟏 𝟏 %
So, 𝟎. 𝟏
𝟗

2. ̅36
̅̅̅ Given
̅̅̅̅ Expand the decimal by writing the repeating digits for at least 2
2.3636
times (if the repeating digit is 2).
̅̅̅̅ ∗ 100%
2.3636 Multiply the decimal by 100%. The result will still give a repeating
= 236. ̅36
̅̅̅% decimal in percent form.
Change the repeating decimal into a fraction in order for us to give
36 the exact value of the decimal in percent. Reduce the fraction in
̅̅̅̅% = 236
236. 36 %
99 lowest term.
4
or 236 % ̅̅̅̅ = 𝟐𝟑𝟔 𝟒
11 So, 2. 𝟑𝟔 %
𝟏𝟏

Note: Always remember that if you have 1 repeating digits, the denominator is always 9; if you
have 2 repeating digits, the denominator is always 99; and if you have 3 repeating digits, the
denominator is always 999 and the number goes on.

6
CASE 3 If the given number is a nonterminating repeating ultimately periodic decimal,
you have to follow this process:

0.126̅ Given
Rewrite the decimal and make sure that there are at least 3 digits after
0.126̅
the decimal point.
0.126̅ ∗ 100% Multiply the decimal by 100%. The result will still give a repeating
= 12. 6̅% decimal in percent form.
Change the repeating decimal into a fraction in order for us to give the
6 exact value of the decimal in percent. Reduce the fraction in lowest
12. 6̅% = 12 %
9 term.
2
or 12 % 𝟐
̅ = 𝟏𝟐 %
3 So, 𝟎. 𝟏𝟐𝟔
𝟑

̅̅̅̅
12.2394 Given
̅̅̅̅ Rewrite the decimal and make sure that there are at least 3 digits
12.2394
after the decimal point.
̅̅̅̅ ∗ 100%
12.2394 Multiply the decimal by 100%. The result will still give a repeating
= 1223. 94̅̅̅̅% decimal in percent form.
Change the repeating decimal into a fraction in order for us to
give the exact value of the decimal in percent. Reduce the
94 fraction in lowest term.
1223. ̅94
̅̅̅% = 1223 %
99 𝟗𝟒
̅̅̅̅ = 𝟏𝟐𝟐𝟑
So, 𝟏𝟐. 𝟐𝟑𝟗𝟒 %
𝟗𝟗

Note: Always remember that if you have 1 repeating digits, the denominator is always 9; if you
have 2 repeating digits, the denominator is always 99; and if you have 3 repeating digits, the
denominator is always 999 and the number goes on.

➢ Solving Word Problems

The concept of expressing decimals into fractions and percent forms is always used in
real-life situations. Let us try these few examples:

XYZ Company created a new variant of matte lipstick that will not stick on the face masks
while ladies have it on. The manager decided to conduct a survey and it turned out that only
0.65 of the customers were satisfied with the product.
a. How will the report be presented if they want to have the simplest presentation on the
number of customers who were satisfied?
b. How will the report be presented if they want to have it in percent?

a.) The problem is asking for the number of customers that were satisfied in the simplest
presentation possible. With this, we can think of presenting our answer as a fraction in its
simplest form. Since the result of the survey is in decimal, we will just express the given
65
decimal into a fraction in lowest term. To do this, 0.65 as a fraction is . If we are going to
100
get the GCF of 65 and 100, we can get a result of 5. So, if we divide 65 by 5 and 100 by 5, the
13
answer will be . To illustrate,
20
65 65÷5 13
0.65 ➔ ➔ ➔ =
100 100÷5 20
Therefore, every 13 out of 20 customers surveyed were satisfied with the product.

7
b) If the manager wants the report to be presented in terms of percent, we will just express
the given decimal 0.65 into its percent form. To do this, we will multiply 0.65 by 100% and we
will get 65%. To illustrate,
0.65 ∗ 100% = 65%
Therefore, 65% of the customers surveyed were satisfied with the product.

How was it? What are the new learnings that you have? Do you want to try how to do
the solving? Let us answer these activities:

II. Let’s Perform & Practice

Instruction: Complete the table by identifying the type of decimal and expressing the decimals
into its fraction and percent forms.
FRACTION
DECIMAL TYPE OF DECIMAL PERCENT
(in lowest term)
0.1

2.18

5. 2̅

10. ̅35
̅̅̅

5.178̅

III. Let’s Connect / Let’s Analyze

Instruction: Answer the questions after the word problem below. Show your complete solution
and write your final answer as a sentence.

AF Manufacturing Company created a new product. Their product is a footbath with a step-on
for the sanitizer. The manager decided to conduct a survey and it turned out that only 0.45 of
the customers were satisfied with the product.
a. How will the report be presented if they want to have the simplest presentation on the
number of customers who were satisfied?
b. How will the report be presented if they want to have it in percent?

IV. Let’s Answer

Instruction: Choose the letter of the best answer.

1. What is 0.3 when expressed as fraction in lowest term?

3 1 30 3
a. b. c. d.
10 3 100 9

2. What is 10. ̅̅̅̅̅

243 when expressed as fraction in lowest term?
243 9 219 241
a. 10 b. 10 c. 10 d. 10
1000 37 900 900

8
3. What is 1. 6̅ when expressed as percent?
6 2
a. 166. 6̅% b. 166 % c. 166 % d. 16. 6̅%
9 3

̅̅̅̅ when expressed as percent?

4. What is 3.1723
23 23
a. 317 % b. 317 % ̅̅̅̅%
c. 317. 23 ̅̅̅̅%
d. 31.723
99 90

̅̅̅̅̅ when expressed as fraction in lowest term?

5. What is 13.1789
1789 1789 1788 298
a. 13 b. 13 c. 13 d. 13
10000 9999 9990 1665

V. Let’s Explore / Let’s Create

Instruction: Create your own word problem on “Expressing Decimals to Fraction and
Percent Forms” based on the given situation below. Provide an answer to your problem with
a complete solution. Your work will be graded based on the attached rubric.

Supposed you are a work from home mom/dad and you thought of having your own
business while staying at home. You came up with three ideas to choose from: sell face
masks and alcohol, sell plants, or sell desserts. You consulted your partner and he/she
suggested to better make a survey first on the demands before deciding on what to sell.

Rubric:

CATEGORY 3 2 1
Mathematical The problem is clear The problem is not The problem is not
Problem and understandable. easy to understand. clear.
The problem is free The problem has a The problem has a
Grammar from grammatical few grammatical lot of grammatical
errors. errors. errors.
The solution has The solution has
The solution follows
Solution skipped 1 step in the skipped 2 or more
the correct process.
process. steps in the process.
The solution is The solution is
Answer Correct answer. correct but with the wrong with the
wrong answer. wrong answer too.
The work is The work is
Neatness and presented in a neat, presented in a neat The work is not
Organization clean, and but not organized presented well.
organized manner. manner.

Writer: Evaluator:
MAY ANN V. NABLE DIOSEL V. CAGAPE
Teacher III Teacher III
Daniel R. Aguinaldo National High School Daniel R. Aguinaldo National High School

9
Answer Key

Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic DECIMALS Week 1

Express decimals to fractions and percent forms

MELC Give real-life situations to illustrate fractions, Competency 1b & 2
decimals, and percent.

II. Let’s Perform & Practice

FRACTION
DECIMAL TYPE OF DECIMAL PERCENT
(in lowest term)
1
0.1 terminating decimal 10%
10
9
2.18 terminating decimal 2 218%
50
2 2
5. 2̅ non-terminating pure periodic decimal 5 522 %
9 9
̅̅̅̅ 35 35
10. 35 non-terminating pure periodic decimal 10 1035 %
99 99
non-terminating ultimately periodic 161 8
5.178̅ 5 517 %
decimal 900 9

III. Let’s Connect / Let’s Analyze

45 45 9
1.) 0.45 = ➔ =
100 100 20
Therefore, every 9 out of 20 customers surveyed were satisfied with the product.

2.) 0.45 ∗ 100% = 45%

Therefore, 45% of the customers surveyed were satisfied with the product.

IV. Let’s Answer

1.) a
2.) b
3.) c
4.) a
5.) d

V. Let’s Explore / Let’s Create

The following should be present in this activity:

✓ Word problem using the given situation

✓ Complete solution to the problem
✓ Conclusion of the final answer

10
Learning Activity Sheet
Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic Percents Week 2

Express percent to fractions and decimal forms.

MELC Give real-life situations to illustrate fractions, Competency 1c & 2
decimals, and percent.

Define percent.
Convert percents into fractions. Duration 2 hours
Convert percents into decimals.
Specific
Solve word problems on expressing percents to
Objectives:
fractions and decimals.
Create a word problem on real-life situations to Score
illustrate fractions, decimals, and percents.

I. Let’s Know

How are you leaner? We are now on the second week of this school year. How do you
find being a grade 12 student so far? I really hope that you had fun. Last week, we discussed
fractions and decimals; this time, we will focus on percents and how to convert them into
fractions and decimal forms. Are you ready? Have fun!
When we talk of percent, we mean per hundred. Like 1%, it means 1 per 100. So, if a
number is less than 100, and expressed as percent, it means that it is less than 1. One hundred
percent (100%) means 100 per 100, so, it is equal to 1. Since percent means per hundred, we
can think that every number expressed as percent should be divided by 100. Now, let us have
some few examples:
56 3 200 120
56% = 3% = 200% = =2 120% = = 1.2
100 100 100 100
Notice that the second line of examples are numbers that are greater than 100, and
they are expressed as percent. When they are divided by 100, the result is greater than 1.
Same as our previous two lessons, percents can also be expressed as fractions and
decimals. Now, let us discuss how to convert percents to fractions, and percents to decimals.

➢ Expressing Percents to Fractions

In order to express percents to fractions, we just have to divide the given number
expressed in percent by 100 like the examples we have above. It means that, the
denominator of the fraction is always equal to 100. After we changed it into a fraction, we will
find the Greatest Common Factor (GCF) of the numerator and the denominator. After that,
we will then divide the numerator and the numerator by the resulting GCF value. The result
will be the fraction in its lowest term. Now, let us illustrate the process:
𝑛 𝑛÷𝐺𝐶𝐹 𝑎
𝑛% ➔ ➔ GCF of 𝑛 & 100 ➔ ➔
100 100÷𝐺𝐶𝐹 𝑏
𝑎
Note: is the resulting fraction in the lowest term.
𝑏
Examples:

1
1.) Express 24% into its fraction form.
24% Given
24 Expressing the given percent as fraction
100 with 100 as our constant denominator.

Getting the Greatest Common Factor

(GCF) of 24 & 100
GCF = 4
Dividing the numerator by the GCF value.
24 ÷ 4 6
= The result is the fraction form in its lowest
100 ÷ 4 25
term.
6 𝟔
24% = Therefore, 24% =
25 𝟐𝟓

2.) Express 375% into its fraction form.

375% Given
Expressing the given percent as fraction with 100
375 as our constant denominator.
100 Observe that we came up with an improper
fraction, meaning our numerator is greater than
75 our denominator. We shall divide our fraction so
375 ÷ 100 = 3
100 that we will have a mixed number, a whole
number and a proper fraction.
Getting the Greatest Common Factor (GCF) of 75
& 100.
Note that, we will only get the GCF of our fraction,
GCF = 25 we will separate the whole number.
75 ÷ 25 3 Dividing the numerator by the GCF value. The
=
100 ÷ 25 4 result is the fraction form in its lowest term.
3 𝟑
375% = 3 Therefore, 375% = 𝟑
4 𝟒

➢ Expressing Percents to Decimals

In order to express percents to decimals, we need to express it first into a fraction, and
divide the numerator by the denominator, and it will result into a decimal. Now, let us illustrate
the process:
𝑛
𝑛% ➔ ➔ 𝑛 ÷ 100 = 𝑚
100
Note: 𝑚 is the decimal form of the given percent.

2
Examples:
1.) Express 24% into its decimal form.
24% Given
24 Expressing the given percent as fraction with 100 as our constant
100 denominator.
Dividing the numerator 24 by the denominator 100 will give us a result of
0.24.
• We will divide 24 by 100, since 14 is not divisible by 100 and it is less
than 100, so the answer is 0. Zero multiplied to 100 is 0. Subtract zero
from 24 that gives 24.
• We will add a decimal point, and 1 zero. Remember that we need to
align the added decimal point to our quotient above. Then we will bring
down zero so that we have a value of 240. Then we will divide 240 by
the divisor 100 which is equal to 2 as shown on the quotient above. Two
multiplied by 100 is 200. Two hundred forty minus 200, the difference is
40.
• We will add another zero. We will bring down that zero to have a value
of 400. We will divide 400 by 100 which is equal to 4 as shown on the
quotient above. Four multiplied to 100 is 400. Four hundred minus 400,
the difference is now zero.
24
So, = 0.24
100
24% = 0.24 Therefore, the decimal form of 24% is 0.24.

2.) Express 375% into its decimal form.

375% Given
375 Expressing the given percent as fraction with 100 as our constant
100 denominator.
Dividing the numerator 375 by the denominator 100 will give us a result of
3.75.
• We will divide 375 by 100; the answer is 3 as shown in the quotient
above. Three multiplied to 100 is 300. Subtract 300 from 375 and it will
give us a result of 75. Since 75 is less than 100, we will add a decimal
point and 1 zero. Remember that we need to align the added decimal
point to our quotient above. Then we will bring down zero so that we
have a value of 750. Then we will divide 750 by the divisor 100 which is
equal to 7 as shown on the quotient above. Seven multiplied by 100 is
700. Seven hundred fifty minus 700, the difference is 50.
• We will add another zero. We will bring down that zero to have a value
of 500. We will divide 500 by the divisor 100 which is equal to 5 as shown
on the quotient above. Five multiplied to 100 is 500. Five hundred minus
500, the difference is now zero.
375
So, = 3.75
100

375% = 3.75 Therefore, the decimal form of 375% = 𝟑. 𝟕𝟓

3
➢ Solving word problems

The concept of expressing percents to fractions and decimal forms is always used in
real-life situations. Let us try these few examples:

1. Amaia got an equivalent score of 96% in her Mathematic test. How many correct answers
did she get if there are 50 questions in the test?

In the problem, we are asked of the number of correct answers that Amaia get since she
has an equivalent score of 96%. It was stated that the total number of questions is 50, so we
?
can take that 50 as our denominator, we can write it as . Remember that the given is a
50
96
percent, and if we are going to change it as a fraction, we will have because 100 should
100
be the constant denominator if we are going to convert percent into fraction. In order for us to
get the answer with our denominator as 50, we will find a number that if we divide it with the
denominator 100, the answer is 50, and that number is 2. If we divide the denominator by 2,
96÷2 48
the answer is 50, but of course we will also divide the numerator by 2. So, = .
100÷2 50
Observed, that our denominator now is 50. The numerator 48 will serve as the answer to our
problem. It means that Amaia got 48 correct answers out of 50 questions, and that is
equivalent to 96%. To illustrate,

96 96 ? ? 96 2 48
96% ➔ ➔ ÷ = ➔ ÷ =
100 100 ? 50 100 2 50

Therefore, Amaia got 48 correct answers in the test.

2. Zachary wants to buy a pair of shoes that is on a 25% off discount. He was happy
because he knew that he would only pay 75% of the shoe price which is ₱2500.00. He
asked his brother Mavie to solve for the markdown price but his brother told him that he
doesn’t know how to press percent in the calculator. Can we help Mavie with his problem?
What should he do in order for him to solve for the markdown price?

In the problem, Mavie doesn’t know how to use the calculator because of the percent
symbol. He wants to solve for the markdown price. Remember, that when you solve problems
involving percents, you need to convert the percent into its decimal form. And in order to do
that, you have to change it into a fraction first, then into a decimal. Since Zachary will only pay
75
75% of the original price, we will convert 75% into its fraction form and that is ; divide 75 by
100
100 and that will give us a result of 0.75. Therefore, Mavie should press 0.75 * ₱2500 in order
to get the markdown price. To illustrate,

75
75% ➔ ➔ 75 ÷ 100 = 0.75
100

Therefore, Mavie should press 0.75 and multiply it to ₱2500 to get the markdown
price.

4
II. Let’s Perform & Practice
Instruction: Complete the table by expressing the percents into its fraction and decimal forms.
PERCENT FRACTION DECIMAL
(in lowest term)
37%

85%

125%

240%

101%

III. Let’s Connect / Let’s Analyze

Instruction: Answer the word problems below. Show your complete solution and write your
final answer as a sentence.

1. Fille got an equivalent score of 84% in her Calculus test. How many correct answers did
she get if there are 50 questions in the test?

2. Daryl wants to buy a pair of shoes that is on a 30% off discount. He was happy because he
knew that he would only pay 70% of the shoe price which is ₱3250.00. He asked his brother
Daryn to solve for the markdown price but his brother told him that he doesn’t know how to
press percent in the calculator. Can we help Daryn with his problem? What should he do in
order for him to solve for the markdown price?

IV. Let’s Answer

Instruction: Choose the letter of the best answer.

1. What is 46% when expressed into its decimal form?

a. 0.46 b. 4.6 c. 46.0 d. 0.046

2. What is 150% when expressed as fraction in its lowest term?

150 50 50 1
a. b. c. 1 d. 1
100 100 100 2

3. What is 272% when expressed into its decimal form?

a. 0.272 b. 27.2 c. 2.72 d. 272.0

4. What is 52% when expressed as fraction in its lowest term?

52 26 13 7
a. b. c. d.
100 50 25 13

1
5. The fraction form of 325% is 3 . What is its decimal form?
4
a. 3.25 b. 3.14 c. 32.5 d. 31.4

5
V. Let’s Explore / Let’s Create
Instruction: Create your own word problem on “Expressing Percents to Fractions and
Decimal Forms”. Provide answer for your problem with complete solution. Your work will be
graded based on the attached rubric.

Rubric:

CATEGORY 3 2 1
Mathematical The problem is clear The problem is not The problem is not
Problem and understandable. easy to understand. clear.
The problem is free The problem has The problem has a
Grammar from grammatical few grammatical lot of grammatical
errors. errors. errors.
The solution has The solution has
The solution follows
Solution skipped 1 step in the skipped 2 or more
the correct process.
process. steps in the process.
The solution is The solution is
Answer Correct answer. correct but wrong wrong with wrong
answer. answer too.
The work is The work is
Neatness and presented in a neat, presented in a neat The work is not
Organization clear, and organized but not organized presented well.
manner. manner.

Writer: Editor:
MAY ANN V. NABLE DIOSEL V. CAGAPE
Teacher III Teacher III
Daniel R. Aguinaldo National High School Daniel R. Aguinaldo National High School

Reviewer:
STEVE G. ZACAL, PhD
Master Teacher I
Daniel R. Aguinaldo National High School

6
Answer Key
Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic Percents Week 2

Express percent to fractions and decimal forms.

MELC Give real-life situations to illustrate fractions, Competency 1c & 2
decimals, and percent.

II. Let’s Perform & Practice

PERCENT FRACTION DECIMAL
(in lowest term)
37
37% 0.37
100
17
85% 0.85
20
1
125% 1 1.25
4
2
240% 2 2.4
5
1
101% 1 1.01
100

III. Let’s Connect / Let’s Analyze

84 84 2 42
1.) 85% ➔ ➔ ÷ =
100 100 2 50
Therefore, Fille answered 42 items correcty.
70
2.) 70% ➔ ➔ 70 ÷ 100 = 0.7
100
Therefore, Daryn should press 0.7 and multiply it to ₱3250 to get the markdown price.

IV. Let’s Answer

1. a 2. d 3. c 4. c 5. a

V. Let’s Explore / Let’s Create

The following should be present in this activity:

✓ Word Problem
✓ Complete solution to the problem
✓ Conclusion of the final answer

7
Learning Activity Sheet

Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Relationship Among Fractions, Decimals, and

Topic Week 2
Percent

✓ Solve problems involving fractions, decimals,

MELC Competency 3
and percent.

o Develop own word problem involving fraction,

Duration 2 hours
Specific decimal and percent out of the situation given.
Objectives o Solve problems involving fractions, decimals, and
percent. Score

I. Let’s Know

In the last section, you learned one of the most important things about fractions,
decimals, and percentages. And we have seen how we can use any of these to represent the
same value, so, we certainly must be able to convert between these different ways of
representing numbers. Let us consider the example below.

Percentage Fraction Decimal

𝟑𝟎 ÷𝟏𝟎 𝟑
30% = 𝟏𝟎 0.3
𝟏𝟎𝟎 ÷𝟏𝟎

this means that 30% is 3 is in the tenths

this means 30 out of 𝟑
𝟑𝟎 place
equivalent to
100 or 𝟏𝟎
𝟏𝟎𝟎
So, we can say that…
𝟑
30% = = 0.3
𝟏𝟎
It is very easy to convert 30% to a fraction because we know that percentages are out
3
of a hundred, so 30% becomes . Then, to reduce the fraction, we can divide both numbers
10
3
by 10, that gives us . Now, let’s convert that as a decimal. Well, we know where the tenths
10

place is, so if we have three tenths, we just need to place a three in the tenths place, so zero
point three. And there we have three different ways of expressing the same value.

1
And so, since this learning activity sheet involves solving problems. Let me give
you simple steps in solving word problems in Mathematics.

1. Identify the problem

✓ You need to understand what the problem is asking. And it is also

important to identify what you know, and what you need to find out. You
may underline or encircle the important information in the given word
problem.

2. Develop a solution

✓ Decide on a strategy to use. You may look for a pattern, make a table or
diagram, draw a picture, or write an equation.
✓ You may also use guess and check or working backward in the problem.

3. Evaluate and solve

✓ Set up now the appropriate math operations and formulas to solve the
problem. Perform necessary computations using the strategies in step
2.

4. Assess your answer

✓ This is the most important part, check your answer to make sure it is
correct.
✓ Read the problem again and make sure you understand the question.
✓ Check for mathematical errors including the units or labels in your final
answer.
✓ You may also consider the following questions for you to identify that
your answer is correct.
o Does your answer make sense?
o Is your answer reasonable?

So, are you now ready to solve different word problems and exercises involving
fractions, decimals, and percentages? Let’s get started, turn to the next page.

2
II. Let’s Perform & Practice

A. The following table lists the equivalent percentage, fraction and decimal.
Fill the gaps in the table. Show your solution in a separate sheet of paper.

Percentage Fraction Decimal

10% 1. _____________ 2. _____________

3. _____________ 4. _____________ 0.2

𝟑
5. _____________ 6. _____________
𝟓
90% 7. _____________ 8. _____________

9. _____________ 10. _____________ 0.8

11. _____________ 12. _____________ 0.25

77% 13. _____________ 14. _____________

𝟐
15. _____________ 0.4
𝟓

B. Identify which mathematical statement/s is/are true. Show on the space provided
how you work on each problem. Write True if the mathematical statement/s is/are true,
and False if it is not, after the solution.

Set A
a. 0.5 = 50% b. 75% > 0.8 c. 59% < 0.53 d. 0.095 > 5.9%
Solution: Solution: Solution: Solution:

Set B
1
a. 0.5 = b. 100% >
8
c. 258 = 262.5% d. 0.123 < 123
2 100
Solution: Solution: Solution: Solution:

3
III. Let’s Connect / Let’s Analyze

Read the word problem and answer the questions. In calculations, show
clearly how you work out your answers.
1
1. Geerey’s grandma received ₱120,000 as her pension loan. Susan gets of the
3
amount, Nida gets 0.25 of the amount, Belen gets 20% of the amount and Aida gets the
rest.
a. Who among the grandchildren receives the most money?

b. Order the grandchildren from most to least, in terms of what they receive.

2. There are 25 students performing in the holiday concert. Of the students, 11 are
boys. What decimal constitutes the fraction of students that are boys?

IV. Let’s Answer

Choose the letter that best corresponds to the answer.

1
1. In a jar full of marbles, 50% are red and are blue marbles. What percentage of marbles
4
that are not red nor blue?
a.25% b. 50% c. 2.5% d. 5%

1
2. Regie loves to eat hamburger. During recess time, he ate of it. What percentage of the
2
hamburger did Regie eat?
a. 0.2% b. 0.5% c. 20% d. 50%
1
3. In a garden, 25% of the area is for growing flowers. is taken up by the shed. The rest of
5
the garden is covered in grass. What decimal constitutes the part of the garden covered
with grass?
a. 0.25 b. 0.55 c. 55% d. 0.7

4. In a closing-down sale, a shop offers 50% off the original prices. What fraction is
taken off the prices?
1 1
a. 0.50 b. c. 0.05 d.
2 5

5. Holly scored 3 out of every 5 questions on a quarterly test. What percentage of the
questions did he get right?
a. 50% b. 55% c. 60% d. 65%

4
V. Let’s Explore / Let’s Create
Develop your own word problem involving fraction, decimal and percent out
of the situation below. You will be rated according to the rubrics set.

The cost of 1 box of 50 pieces of a 3 ply surgical face masks is ₱250.00.

Rubric
EXEMPLARY PROFICIENT EMERGING
Category
3 2 1
Content Covers topic in depth Includes essential Incorporate essential
with details knowledge about the information about the
topic. topic but there are 1-2
factual errors.

The solution is correct. The solution has an Wrong solution

error.
Organization Content is well ordered Content is logically There was unclear
using headings or organized for the most logical organizational
bulleted lists to group part. structure, just lots of
related material. facts.
Summary of The product shows a The poduct shows some Uses other ideas (giving
large amount of original original thought. Work them credit), but there is
Content thought. Ideas are shows new ideas and little evidence of original
creative and inventive. insights. work.

Writer: Evaluator:
DIOSEL V. CAGAPE MAY ANN V. NABLE
Teacher III Teacher III
Daniel R. Aguinaldo National High School Daniel R. Aguinaldo National High School

Reviewer:
STEVE G. ZACAL, PhD
Master Teacher I
Daniel R. Aguinaldo National High School

5
Answer Key

Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Relationship Among Fractions, Decimals, and

Topic Week 2
Percent

✓ Solve problems involving fractions, decimals,

MELC Competency 3
and percent.

II. Let’s Perform & Practice

A.
Fraction ( in simplest
Percentage Decimal
form)
1
10% 1.] 2.] 0.1
10
1
3.] 20% 4.] 0.2
5
𝟑
5.] 60% 6.] 0.6
𝟓
9
90% 7.] 8.] 0.9
10
4
9.] 80% 10.] 0.8
5
1
11.] 25% 12.] 0.25
4
77
77% 13.] 14.] 0.77
100
𝟐
15.] 40% 0.4
𝟓

B.
Set A Set B
a. True a. True
b. False b. True
c. False c. True
d. True d. False

III. Let’s Connect / Let’s Analyze

1. a. It was Geerey who received the most of the money.

b. Geerey, Nida, Aida and Belen.
2. 0.44

IV. Let’s Answer

1. a 2. d 3. b 4. b 5. c

6
V. Let’s Explore / Let’s Create

Students will create their own word problem base on the situation. Rubrics will be used
for scoring.

7
Learning Activity Sheet

Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic Ratio and Proportion Week 3 and 4

 Identify the different kinds of proportions

and write examples of real-life situations
MELC for each. Competency 4 and 5
 Solve problems involving direct, inverse,
and partitive proportions.

o Describe the different kinds of proportions,

direct, inverse and partitive proportions. Duration 4 hours
o Formulate a situation in real life that
Specific
describes direct, inverse and partitive
Objectives
proportions.
o Solve problems in real life involving direct, Score
inverse and partitive proportions.

I. Let’s Know
In this lesson, we will recall the concept of equivalent fractions and ratio and then learn what
proportions are and how to use them to find the unknown value. Are you ready?

Equivalent Fractions
 fractions with different terms representing the same part of a whole

Fraction Equivalent Fractions

1 𝟏 𝟓  the two fractions are equivalent
=
2 𝟐 𝟏𝟎  1 is half of 2, and 5 is half of 10
 they represent the same amount

Ratio
 deals with the relationship between two quantities

Ex. The ratio of mangoes to Ex. The ratio of mangoes to bananas

bananas in Basket A in Basket B
Basket A Basket B
 it has 5 mangoes and 8  it has 10 mangoes and 16
bananas bananas
5 10
 mathematically written as  mathematically written as and
8 16
5
can be simplified to
8
𝟓 𝟏𝟎
Notice that the two fractions 𝐚𝐧𝐝 𝑎𝑟𝑒 𝑒𝑞𝑢𝑎𝑙. This means that the two
𝟖 𝟏𝟔
ratios form a proportion.

 Remember, in order for the two ratios to be equivalent, they must have
the same value and the same units. They have to be representing the

1
same thing on the numerator part and denominator part. The units should
be exactly the same for both ratios to form a proportion.

Proportion
 a statement stating that two ratios are equal.
 It also shows how quantities relate to each other.

In problems that involve proportions, we can apply the cross-product

property to test whether the two ratios are equal.

CROSS-PRODUCT PROPERTY
 also known as cross multiplication
 it is also a way to eliminate fractions in an equation

Now let us take a look into three different kinds of proportions.

 DIRECT PROPORTION
 A proportional relationship describes quantities that increase or decrease
in the same ratio.

A family of four members consumes two liters of isopropyl alcohol in one

month to prevent the spread of virus. A family of six members consumes
three liters of isopropyl alcohol in one month

 It shows that when the number of family members increased,

consumption of isopropyl alcohol increased too.

 We saw in this situation that changes in one quantity resulted in changes

in the other quantity also; both in the same direction, this shows a
DIRECT PROPORTION.

 In the next example, we will be using the Cross-Product Property of

Proportions. You can find these cross products by cross multiplying, as
shown below.
𝒂 𝒄
=
𝒃 𝒅

𝒂∙𝒅 = 𝒃∙𝒄

Let’s say, you are asked to solve for the variable 𝒂 in the equation;
𝒂 𝟔
𝟒
=𝟏

To solve this, we can multiply the means and the extremes.

𝒂 𝟔
𝟒
=𝟏
𝑎∙1=4∙6
𝑎 = 24

2
A bus travels at a constant speed of 82km/hr in a highway. How far will
the bus travel in 2 12 hours?

To solve the problem, write a related proportion:

82 km: 1 hour = x km: 𝟐 𝟏𝟐 hours
82 𝑘𝑚 𝑥 𝑘𝑚
=
1 ℎ𝑟 2 12 ℎ𝑟𝑠

Solving for the value of x:

82 𝑘𝑚 𝑥 𝑘𝑚
= 1 form the equation, and then apply the cross product property
1 ℎ𝑟 2 2 ℎ𝑟𝑠
82 (2 12 ) = 1 . 𝑥 multiplying the means and extremes
205 km = x value of x

Therefore, the bus will travel 205 km in 𝟐 𝟏𝟐 hrs.

 INVERSE PROPORTION
 A proportional relationship states that when an increase in one quantity
results in a decrease in another and vice versa.
 It is a product of two quantities.

Suppose that 1 man can build a doghouse in 2 days. If there are 2 men, then
it would take only 1 day for them to build the doghouse.

 It shows that when the number of builders increases, the time to build the
doghouse decreases, which shows an INVERSE PROPORTION.
 Two quantities are said to be inverse proportion if one quantity increases
at the same rate that the other quantity decreases or the other way
around.

Four people can finish painting a firewall in 5 hours. If only 2 people are
available to do the work, how many hours do they have to finish the same job?
To solve the problem, write a related proportion:
4 people : 5 hours = 2 people : 𝐧 hours

Since inverse proportion is a product of two quantities, observe the

equation in solving the unknown n;

4 people (5 hrs) = 2 people (n hrs) form the equation

4(5) = 2(n) remove the units,then multiply
20 = 2n divide both sides by 2 to get the value of n
n = 10 value of n

Therefore, they need 10 hours to finish the job.

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 PARTITIVE PROPORTION
 A concept of proportional relationship that describes a whole amount
being divided into two or more unequal parts.

FG, FB, and FX will share 64 chocolates in the ratio of 1:3:4.

Let x be the number of chocolates each of them will receive since there is
no constant of proportionality.

Then the ratio 1:3:4 will be written as 𝑥: 3𝑥: 4𝑥.

Solving for the value of x,
𝑥 + 3𝑥 + 4𝑥 = 64 form the equation and add the left expression
8𝑥 = 64 divide both expressions by 8
𝒙 = 𝟖 value of x
Since 8 represents the value of x, therefore,
𝑥: 3𝑥: 4𝑥 ratio of each child will receive
8: 3(8): 4(8) substitute the value of x as 8, then multiply
8: 24: 32 product
 It shows that 64 is divided into parts that are proportional to the given ratio
FG,1:3:4.
FB, and
This FX haveshows
concept a ratio of 1: 3: 4,PROPORTION.
PARTITIVE respectively. Therefore, FG
will receive 8 chocolates. FB will have 24, and FX has a share of 32
chocolates.

To check, add all chocolates received by FG, FB, and FX.

8 + 24 + 32 = 64
64 = 64
This concept shows PARTITIVE PROPORTION or PROPORTION BY
PARTS.
 Now let’s consider another real life example.

A certain amount of money from the Social Amelioration Program of the

government is divided among Kim, Leni, and Leo in the ratio of 1:1:4.
The amount to be shared is ₱6,000. How much each of them receives?

Let x be the amount of money each of them will receive.

The ratio 1:1:4 will be written as x:x:4x.
Solving for the value of x,
𝑥 + 𝑥 + 4𝑥 = 6,000 form the equation and add the left expression
6𝑥 = 6,000 divide both expressions by 6
𝒙 = 𝟏, 𝟎𝟎𝟎 value of x
Since 1,000 represents the value of x, therefore,
𝑥:𝑥:4𝑥 ratio of money each person will received
1,000: 1,000: 4(1,000) substitute the value of x as 1,000, then multiply
1,000: 1,000: 4,000 product

Kim, Leni, and Leo have a ratio of 1:1:4, respectively. Therefore,

Kim and Leni will both have ₱1,000 each, while Leo will have
₱4,000.
To check, add all the money received by Kim, Leni, and Leo.
1,000 + 1,000 + 4,000 = 6,000
4 6,000 = 6,000
II. Let’s Perform & Practice

A. Identify the kind of proportion that the following problems illustrate. Write I for inverse,
D for direct, and P for partitive proportions.

________1. In a class of 32, the ratio of boys to girls is 3:5.

________2. If the number of articles purchased increases, the total cost also increases.
________3. For a given job, the more the number of workers, the less will be the time
taken to complete the work.
________4. The number of online sellers selling a KN95 mask and the days to sell a
500 boxes of masks.
________5. The number of pens sold in an office supply store and the total income of
pens.
________6. The sum of ₱5000 is divided among three girls, Liz, Beth, and Tess, in a
ratio 2:3:5.
________7. Ronald has a stick with different colors, blue, violet, and red. Their lengths
are in the ratio 4:3:2.
________8. The more money deposited in a bank, the more is the interest earned.
________9. The number of Business Mathematics books sold in XYZ bookshop and the
total profit of books.
_______10. The number of pages being read and the number of pages left unread in a
book.

B. Solve the following problems involving proportions being described below.

1. There are 81 animals in DaddyLo’s farm. The ratio of ducks to pigs to goats to carabaos is
4:2:2:1. How many animals of each kind are there in DaddyLo’s farm?

2. A jeep, moving at a constant speed, travels 180 km in 3 hours. How long will it travel in 8
hours?

3. Iza paid ₱180.00 for two large Hawaiian pizzas. How much would he pay for 10 large
Hawaiian pizzas?

4. During the 2018 Summer League, Poypoy, a basketball player, made 5 shots in 7 tries. At
this given rate, how many shots can he make in 14 attempts?

III. Let’s Connect / Let’s Analyze

Given the following problems, write a related proportion to solve each problem.

1. Aira can buy a Statistics book for ₱450. How many can she buy for ₱1,350?

5
2. In a public school, the teacher-student ratio is 1: 50. How many students are there if there
are 30 teachers?

3. If you spend 3 hours each day browsing your Facebook account, how many hours would
you spend browsing Facebook in 15 days?

IV. Let’s Answer

Solve the problems in each item involving proportions and choose the correct answer from
the choices provided for.

1. Zya and her friend go out to buy candy. Zya buy 7 pieces, and her friend buys 35 pieces.
Which of the following shows the correct ratio in simplest form?
1 14 1
a. b. c. d. 7:5
35 35 7

2. Find the correct unknown value in the given equation, 294 pages in 3 days = ______
pages in 9 days
a.878 b. 880 c. 882 d. 884

3. If 15 pieces of guava cost ₱82.50, how many guavas can be bought for ₱104.5 ?
a. 19 b. 15 c. 11 d. 6

4. Length and width of a field are in the ratio 5: 3. If the width of the field is 42 m, find its
length.
a. 60 b. 65 c. 70 d. 75

5. Two numbers are in the ratio 7: 9. If the sum of the numbers is 112, find the larger
number.
a.63 b. 72 c. 49 d. 42

V. Let’s Explore / Let’s Create

From the given data below, formulate a real-life word problem involving direct,
inverse, and partitive proportions. Follow the rubrics below.

1. ratio is 2:3:4:x

2. ratio is 1:4:3; the amount to be shared is ₱118,400.

3. speed is 80 km/hr; increased speed to 120 km/hr; distance is 720 km

4. each guide goes along with three tourists

5. 120 families in the evacuation center had to consume 1500 kilos of rice for 3 weeks

6
CATEGORY 3 2 1
The answer
The word problem
Word problem achieves the same No correlation to the
matches the
matches equation result as the equation at all
equation exactly.
equation
Word problem
Word problem Word problem is makes no sense, or
Word problem flows
sensible and easy to follow, and the scenario
but isn’t necessarily
reasonable the scenario is presented is
reasonable
reasonable unrealistic

The solution has

The solution has
The solution follows skipped 2 or more
Solution skipped 1 step in
the correct process. steps in the
the process.
process.
The solution is The solution is
Answer Correct answer. correct, but with the wrong with the
wrong answer. wrong answer too.
The work is The work is
Neatness and presented in a neat, presented in a neat The work is not
Organization clean, and but not organized presented well
organized manner. manner.

Writer: Editor:
DIOSEL V. CAGAPE MAY ANN V. NABLE
Teacher III Teacher III
Daniel R. Aguinaldo National High School Daniel R. Aguinaldo National High School

Evaluator:
BEVERLY TABAY-REGIDOR
Master Teacher II
Biao National High School

7
Answer Key

Grade Level/
Grade 12 BUSINESS MATHEMATICS Quarter 1
Subject

Topic Ratio and Proportion Week 3 and 4

 Identify the different kinds of proportions

and write examples of real- life situations
MELC for each. Competency 4 and 5
 Solve problems involving direct, inverse
and partitive proportions.

II. Let’s Perform & Practice

A.
1. P 6. P
2. D 7. P
3. I 8. D
4. I 9. D
5. D 10. I

B.
1 PARTITIVE 36 ducks :18 pigs :18 goats :9 carabaos
2 DIRECT 480 km.
3 DIRECT ₱900
4 DIRECT 10 shots

III. Let’s Connect / Let’s Analyze

1. 2. 3.
450 1350 1 30 3 15
= = =
1 𝑛 50 𝑛 1 𝑛

IV. Let’s Answer

1. d 2. c 3. a 4. c 5. a

V. Let’s Explore / Let’s Create

(Students will be producing different word problems here, given the data below. Teachers
will use rubrics for scoring student’s output.)