MABALACAT CITY COLLEGE

INSTITUTE OF ARTS, SCIENCES AND TEACHER

EDUCATION
Mabalacat City, Pampanga

Module 1 – GEMATH6 – BUSINESS MATHEMATICS

FRACTIONS, DECIMALS AND PERCENTS

Compiled and Prepared by Richard L. Galag 1st Semester A.Y. 2020-2021

I. OVERVIEW

The Business Mathematics module deals to reinforces basic math skills and its relevance to
everyday applications. These skills encompass the ability to solve mathematical problems, analyze and
interpret data, and apply sound decision-making skills in helping students fulfill their future roles as
citizens, consumers, employees, employers, investors, inventors, and entrepreneurs.

II. LEARNING OBJECTIVES

This module is designed for you to:

- apply basic mathematics including addition, subtraction, multiplication, division, decimals,
fractions, and percentages to solve business application problems.

III. How to complete this module?

1. Read the given module

2. Complete the ACTIVITY and EVALUATION. Due date of your accomplished worksheets will be on October
9, 2020
3. If any questions or clarification on the lesson, leave a message in our Facebook group chat or in my Facebook
messenger https://www.facebook.com/chardcute.galag or email me at richard.galag@deped.gov.ph, from
Tuesday at 5 PM to 8 PM.
4. You can use the following link provided for additional video presentations that you can use as references.

https://www.youtube.com/watch?
v=dT6vnISRs4&t=23s

https://www.youtube.com/watch?
v=5drAUFDM9ec&t=11s

https://www.youtube.com/watch?v=rqv5_YsG0GQ

IV. LECTURE

FRACTIONS, DECIMALS AND PERCENTS

FRACTIONS

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 When a whole quantity or set is divided into parts, each part is called fraction. A fraction is a
a
number written in a form , when a and b are whole numbers but b cannot be zero. The number on top,
b
a, is called numerator, and the number below, b, is called denominator.
2 numerator
5 denominator

In a fraction, the denominator tells the number of parts a whole is divided into, while the
2
numerator indicates how many of those are taken. The fraction means the unit is divided into five parts
5
and that two of the five parts are taken.
2
Moreover, also means 2 ÷ 5.
5
Example:

23
In a class of 40 students, 23 are girls. We can name the parts of the class that are girls as .
40

Thee are two categories of fraction:

1. If the numerator is less than denominator, it is called a proper fraction, It means that the fration is a
number less than 1 unit.
2. If the numerator is greater than or equal to the denominator, it is called an improper fraction. It means
that the fraction is a number greater than or equal to 1 unit.

An improper fraction can be transformed to a whole number of mixed number. A mixed number
is the sum of a whole number and a proper fraction. To perform the transformation, simply divide the
numerator by the denominator. If there is a nonzero remainder, write the remainder over the denominator.
Improper Mixed number
17 2
5
3 3

To change a mixed number to an improper fraction, multiply the denominator by the whole
number, and then add the numerator. Write the sum over the denominator to a form the improper
fraction.

Illustrative Examples:

42 42
1. Change to mixed or whole number. 4÷3= = 14
3 3

53 53 1
2. Change to mixed or whole number. 53 ÷ 4 = =1
4 4 4

2 2 14
3. Change 4 to an improper fraction. 4 x 3 + 2 = 14 = 4 =
3 3 3

3 3 19
4. Change 2 to an improper fraction. 2 x 8 + 3 = 19 = 2 =
8 8 8

25 1 1 25
5. Which is greater, or 3 ? 3 x 8 + 1 = 25 = 3 =
8 8 8 8
- none of them is greater they are EQUAL.

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 2 1 1 5
6. Which among 1 , 2 , and 3 is equal to
2 2 2 2

2
1x2+2=4=1 =2
2
1 5
2x2+1=5=2 =
2 2
1 7 1 5
3 x 2 + 1 = 7 = 3 = , Therefore, 2 is equal to .
2 2 2 2

7. A piece of wood measures 12 feet. If a carpenter needs to cut it into 5 pieces with equal sizes, how
long will each be in inches?

SOLUTION:
Since there are 12 inches in one foot, 12 feet is 12 x 12 = 144 inches
144 4
= 28
5 5
144 4
Thus, = 28 inches is the length of each piece of wood.
5 5

8. After receiving her retirement pay, Mrs. Alvarado plans to put up a small internet cafe in their
barangay. Her total budget for the business is Php 600,00 and she allots Php 200,000 for the computer
units. If one computer unit costs Php 35,000, what part of her total budget will be actually spent for the
computer units?

SOLUTION:

We first compute the number of computer units Mrs. Alvarado can buy from Php 200,000.
200,000 5
=5
35,000 7
This means she can buy 5 units of computer, which cost Php 175,000. Thus, the part of her
budget to be actually spent for the computer is

175 000 7
=
600 000 24

ACTIVITY 1:

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A. Identify whether each fraction is a proper fraction, an improper fraction, a whole number or a mixed
number.

6 14
1. 6.
7 17
11 11
2. 7. 5
4 13
24 21
3. 8.
2 5
4 42
4. 2 9.
9 42
23 7
5. 10. 4
25 5

B. Identify the fraction that does not belong to the group.

1 4 6 10
11. , , ,
3 5 7 9
11 6 3 2
12. , , ,
7 5 4 2
4 1 7 1
13. , 2 , 6 , 11
5 3 8 3
13 6 11 4
14. ,3 , ,
25 7 22 18
1 2 11 2
15. 6 , 13 , ,1
5 3 5 5

C. For numbers 16-20, change the improper fraction into mixed number.

10 29 54 113 121
16. 17. 18. 19. 20.
6 6 13 26 38

D. For number 21-25. Change the mixed number to improper fraction.

1
21. 3
5
4
22. 9
7
7
23.13
22
3
24. 51
10
12
25. 101
17

E. Solve each of the following problems.

26. Ton missed 7 questions on a 20-item quiz. What part of the quiz did he get correctly?
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27. One lunch break in the school cafeteria, 19 students had rice meal, 14 had pasta, and 7 had sandwich.
If there were 45 students in the cafeteria, what part of the group had pasta? What part of the group did not
eat rice meals, pasta, or sandwiched?

28. Ruel, a realtor, sold 77 units from the 300-unit condominium building in Makati City. What part of
the 300 units was sold by Ruel? What part was not sold by ruel?
29. Teresita, a rice dealer, has 75 sacks of sinandomeng rice in her storage room. On a certain day, she
sold 950 kilos. If one sack has 50 kilos, what part of her stock was she able to sell? What part if her stock
were left ing the storage room?

30. Grade 11 students plan to raise ₱10,000 through the pondo ng Pinoy drive. The fund-raising drive
collects only 25-centavo coins. If they have collected 30,000 25-centavo coins, what part of their desired
amount has not been raised?

SIMPLIFYING FRACTIONS

A required measurement which is the result of adding, subtracting, multiplying, or dividing

fractions is not always expressed in simplest form. Measurement can be read with the ease when the
fraction is given in its lowest terms.
 A fraction can be simplified if its numerator and denominator have a common factor, other than
1.
 The largest among these common factors is called the greater common factor.
 When the numerator and the denominator have no common factor other than 1, the fraction is
already in its lowest terms.

How do you determine the greatest common factor (GCF)?

 From a set of numbers, find the factors of each number.
 Determine the common factors from the Set.
 The GCF is the largest number from the common factors.

Illustrative Examples:

Find the GCF of following:

1. 6, 12, 24 4. 12, 30, 72
2. 5, 20, 50 5. 10, 30, 105
3. 9, 27, 54

SOLUTION:

1. Factors of 6: 1, 2, 3, 6
Factors of 12: 1, 2, 3, 4, 6, 12
Factors of 24: 1, 2, 3, 4, 6, 8,12, 24
Common Factors: 2, 3
GCF: 3
2. Factors of 5: 1, 5
Factors of 20: 1, 2, 4, 5, 10, 20
Factors of 50: 1, 2, 5, 10, 25, 50,
Common Factors: 5
GCF: 5
3. Factors of 9: 1, 3, 9
Factors of 27: 1, 3, 9, 27
Factors of 54: 1, 2, 3, 6, 9,18, 27, 54

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 Common Factors: 3, 9
GCF: 9
4. Factors of 12: 1, 2, 3, 4, 6, 12
Factors of 30: 1, 2, 3, 5, 6, 10, 15
Factors of 72: 1, 2, 3, 4, 6, 8, 9, 12, 24, 36, 72
Common Factors: 3, 6
GCF: 6
5. Factors of 10: 1, 2, 5, 10
Factors of 30: 1, 2, 3, 5, 6, 10, 15, 30
Factors of 105: 1, 3, 35, 7, 15, 21, 35, 105
Common Factors: 5
GCF: 5

Illustrative Examples:

1. Express the following fractions in lowest terms.

8 6
a. d.
24 24
56 48
b. e.
100 100
20 51
c. f.
16 15

SOLUTION:

8 8÷8 1 6 6÷6 1
a. = = d. = =
24 24 ÷ 8 3 24 24 ÷ 6 6
56 56 ÷ 4 28 28 ÷ 2 14 48 48÷ 4 12
b. = = = = e. = =
100 100 ÷ 4 50 50 ÷ 2 25 100 100 ÷ 4 25
20 20÷ 4 5 51 51 ÷ 3 17
c. = = f. = =
16 16 ÷ 4 4 15 15 ÷ 3 5

Two fractions are equivalent if they have the same value.

2. Determine whether the given fractions are equivalent.

12
12 1 12 12 ÷12 1 ∧1
a. , = = , therefore, 24 are equivalent.
24 2 24 24 ÷ 12 2
2

18
18 2 ∧2
b. , 18 18 ÷ 2 9 20 are not equivalent.
20 7 = = , therefore ,
20 20 ÷ 2 19 7

5 75 75 75 ÷ 15 5
c. , = = , therefore, are equivalent.
8 120 120 120 ÷ 15 8

3. When Daru was promoted as sales supervisor, he handled 15 out of the 21 groups of the sales
department. Recently, the company decided to merge 4 groups under Daru into one group. What
fractional part of the sales group is Daru now handling?

SOLUTION:

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 Daru is now handling 15 – 4 + 1 = 12 groups.
The sales department has now 21- 4 + 1 = 18 groups
12 2
Thus, Daru now handles = of the groups in the sales department.
18 3

ACTIVITY 2:

A. Write each fraction in simplest form.

25 5
1. 6. 4
200 10
48 18
2. 7. 18
64 36
56 133
3. 8.
72 152
57 60
4. 9.
39 140
52 121
5. 10.
130 11

B. Tell whether the given pairs of fractions are equivalent or not.

28 3 13 5
11. , 16. ,
56 6 20 10
36 18 3 7
12. , 17. ,
106 53 15 35
20 16 5 20
13. , 18. ,
25 64 7 28
2 10 6 36
14. , 19. ,
7 35 9 54
12 32 16 4
15. , 20. ,
15 40 5 1

C. Solve each of the following problems. Express your answer in lowest terms.

21. From the shipments of 80 crates of pomelo, Store A sold 42 crates while store B sold 21 from a
shipment of 40 crates. Do they have the same portion of crates sold?

7|Page
22. A BPO ( Business Policy Outsourcing) company has 1000 call center agents with 10 departments.
Express the fractional part of the departments to the agents.

23. A generic drugstore sold 500 boxes of Vitamin C on day 1 but sold only 250 boxes on day 2. What
part of the boxes was sold on day 1?

ADDITION AND SUBTRACTION OF FRACTIONS

How do you find the least common multiple (LCM) of a given list of numbers?
 Find the prime-power factorization of each number in the list.
 For each time that appears in one of the factorizations, take the largest exponent of that prime
from all factorizations.
 The LCM is the product of all primes together with their largest exponent.

Addition of Fractions
 Fractions with the same denominators are called like fractions.
 Add the numerators and place the sum over the common denominator if the fraction to be added
are like fractions. Simplify the results whenever necessary.
 But if fractions are unlike, determine first the least common denominator (LCD).

Illustrative Examples:

A. Find the sum of the following:

7 4 1 7
1. + 4. +
15 15 2 12
9 2 2 1
2. + 5. 3 +
10 10 9 9
6 2 1 5
3. + 7. 3 +1
7 5 2 8

SOLUTION:
7 4 11 1 7 6 7 13 1
1. + = 4. + = + = =1
15 15 15 2 12 12 12 12 12
9 2 11 1 2 1 2+1 1
2. + = =1 5. 3 + =3 =3
10 10 10 10 9 9 9 3

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 6 2 30 14 44 1 1 5 4 5 4 +5 1
3. + = + = =3 7. 3 +1 = 3 +1 =4 =5
7 5 35 35 35 3 2 8 8 8 8 8

B. Solve the following problems.

1. It took Juliana 6 hours on the first day, 5 hours the second day, and 3 hoursthe third day, to finish
typing her term paper in Business Mathematics. How long did Juliana work? Express it as a fraction of a
24-hour day.

5 2 1
2. Marie shops 4 kilograms of dinorado rice on Monday, 3 kilograms on Wednesday and 7 on
7 7 7
Saturday. How many kilograms did she shop in all?

SOLUTION:

6 5 3 6 +5+3 14 7
1. + + = = = of a day.
24 24 24 24 24 12
5 2 1 8 1
2.4 + 3 +7 =4 +3+7+ =15 , kilograms.
7 7 7 7 7

1 1
3. Robert carries 5 kilograms of rice and 3 kilograms of fish. How many kilograms of items does
4 3
Robert carry?

SOLUTION:
1 1 3 4 3+ 4
5 +3 =5 + 3 =8 ,
4 3 12 12 12
7
Therefore, Robert carries 8 kilograms of items.
12

SUBTRACTION OF FRACTIONS

A. Subtracting like Fractions

In a similar manner like adding fractions, when the fractions are like fractions, substract the
numerators over the same denominator.
B. Subtracting Unlike Fractions
If fractions are unlike, determine the LCD and proceed just like addition, with subtraction as the
operation.
C. Subtracting a Fraction from a Whole Number
Subtract 1 from the whole number
Write 1 as a fraction with the same denominator as the fraction to be
subtracted.
Since these are like fractions, perforn subtraction as usual.
D. Subtracting Mixed Numbers
Write the fractions in improper fraction proceed to subtraction.

Illustrative Examples:

1. Perform the indicated subtraction.

4 1 4−1 3 6 7 6 7−6 1
a. - = = d. 4 - =7 − =3 =3
5 5 5 5 7 7 7 7 7
11 7 11−7 4 4÷ 4 1 7 1 7 3 7−3 4
b. - = = = = e. 6 - 4 = 6 - 4 =2 =2
12 12 12 12 12 ÷ 4 3 9 3 9 9 9 9
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 3 1 6 1 6−1 5 6
c.
- = − = = f. 10 - 4 =
4 8 8 8 8 8 15
15 6 15−6 9 3
9 −4 =5 =5 =5
15 15 15 15 5

2. Solve each of the following problems.

11 5
a. You have meter of fabric. You need meter for a placement. Will
12 6
3
you have enough left for table napkins that will use meter?
4
b. Alvin cut four strips from a 4-inch piece of metal. Each strips has a
7
length of inch. How much metal was left after cutting the four strips?
8
SOLUTION:
11 5 11−10 1 1 3 9
a. − = = , compare and = ,
12 6 12 12 12 4 12
1 9
Since, < , there will not be enough material for table napkins.
12 12

7 7 7 7 7+7 +7+7 28 7 1
b. Total lenghts for the strips: + + + = = = =3 inches
8 8 8 8 8 8 2 2
1 1
Metal left: 4- 3 = inch
2 2

1 5
3. Cathy bought a ribbon that is 3 meters long. She needs to cut from it a piece measuring meters.
4 4
How long is the remaining parts?
SOLUTION:
1 5 13 5 8
3 − = − − =2meters
4 4 4 4 4
Therefore, the remaining part of the ribbon measures 2 meters.

1 1 1
4. Mrs. De Mesa bought 6 kg of meat. She used 2 kg for afritada, 2 kg for menudo, and the rest of
3 4 8
for adobo. How many kilograms did she use for adobo?
SOLUTION:
First, we add the kilograms of meat used for afritada and menudo. We
have,
1 1 2 1 2+1 3
2 +2 =2 + 2 =4 =4 ,
4 8 8 8 8 8
1
Then, we subtract it from 6 to get the kilograms of meat used for adobo.
3
We have,
1 3 8 9 8+24 9 8+24−9 23
6 −4 =6 −4 =5 −4 =1 =1 ,
3 8 24 24 24 24 24 24
23
Therefore, Mrs. De Mesa used 1 kg of meat for adobo.
24

5. A jewelry store has 20 grams of gold. If a pair of earing needs one-fourth gram of gold, how many
grams are not used?

SOLUTION:
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 1 4 1 4−1 3
20− =19 − =19 =19
4 4 4 4 4

ACTIVITY 3:

A. Perform the indicated operations. Express your answers in simplest form.

3 7 3 1 9 3 1 3
1. 8 + 8 = 6. 8 + 1 4 = 11. 10 – 16 = 16. 1 2 – 32 =
2 3 1 1 7 1 5 3
2. 3 + 4 = 7. 4 + 5 = 12. 8 – 2 = 17. 5 6 – 2 9 =
3 1 1 1 11 1 2 7
3. 32 + 8 = 8. 2 8 + 1 4 = 13. 16 – 4 = 18. 3 3 – 1 8 =
3 5 5 13 5 1 1 5
4. 5 + 6 = 9. 1 8 + 16 = 14. 6 – 5 = 19. 2 4 – 6 =
5 1 2 4 7 3 5 1
5. 8 + 10 = 10. 2 3 + 9 = 15. 8 – 10 = 20. 4 6 – 1 2 =

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B. Express your answer in simplest form.

2
21. A batangueno who is studying in manila budgets his weekly allowance. He spends of his
5
1 7
allowance on food, on school suplies, on tranportation, and he saves the rest. If his allowance is
10 20
₱ 2,500, how much does he spend on each? How much does he save?
1 1 5
22. Aling Purita bought kilo of kasim, 1 kilos of chicken, and kilo of liver chicken for her adobo.
2 8 24
How many kilograms of meat does her adobo have?
23. A barangay captain wants to use a vacant lot measuring 326 square meter to build playground. They
1 3
plan to allot of the lot for a badminton court, of it for food stalls, and the rest for playground
4 8
equipment. How much of the area is left for the playground equipment?

C. For items 27-32, use the table below. It shows the present height of five students.
Write all answer in simplest form.

STUDENTS KAREN ARTHUR TESS MAX SILVIA

HEIGHT (ft) 1 6 11 3 1
5 4 5 5
6 12 4 4

27. How many taller is Max than Tess?

28. How much taller is karen than arthur?
5
29. If silva stood on a box that is 1 feet high, how far would the top of her head be from the floor?
6
30. what is the sum Tess’ and silvia’s heights?
1
31. The distance from the floor to karen’s knee is 1 feet. What is the distance from her knee to the top
4
of her head?
1
32. Maxis is of a foot taller this year than last year. What was his height last year?
3

D. The following weights are results of a weight loss contest. Thje one with the greatest weight loss will
be declared as the winner. Study the table below, and then answer the questions that follow.

NAME OF CONTESTANTS WEIGHT IN KILOGRAMS WEIGHT IN KILOGRAMS

(BEFORE) (AFTER)
LEO 1 1
112 98
8 4
JULIUS 99 5
85
8
KEVIN 3 7
115 101
4 8
PAUL 3 80
97
8

31. How many kilograms did leo lose?

32. How many kilograms did kevin lose?
33. How many kilograms did julius jose?
34. How many more kilograms did paul lose than julius?

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35. How many more kilograms did paul lose that leo?
36. Who won the contest?

Multiplication and Division of Fractions

Multiplication of Fraction

Due to high demand of calls, the experienced call center agents were deployed to different
stations. From the 20 agents, half of them went to outbound department. One half of the outbound
department agents handled local calls. How many agent hadled local calls?

1 20 1 20
20 x = x = = 10 agents
2 1 2 2
1 10 1 10
10 x = x = = 5 agents assigned to answer local calls.
2 1 2 2
 In multiplying fractions, multiply the numerators to find the numerator of the product. Multiply
the denominator to find the denominator of the product. The simplify the resulting fraction.
 In multiplying mixed numbers, convert them first to improper fractions, and then get the products
of their numerators and denominators.

Illustrative Examples:

1. Perform the indicated product.

3 5 4 3 6
a. × c. ×5 e. 2 ×
10 6 7 5 10
5 2 3 2 5
b. × d. 13 × f. 2 × 4
7 3 8 3 7

SOLUTION:
3 5 15 15 ÷15 1
a. × = = =
10 6 60 60 ÷15 4
5 2 10
b. × =
7 3 21
4 4 5 20 6
c. ×5= × = =2
7 7 1 7 7
3 13 3 39 7
d. 13 × = × = =4
8 1 8 8 8
3 6 13 6 78 78 ÷ 2 39 14
e. 2 × = × = = = =1
5 10 5 10 50 50 ÷ 2 26 25
2 5 8 33 8 11 88 4
f. 2 × 4 = × = × = =12
3 7 3 7 1 7 7 7

3 1
2. A cookie sheet is 12 inches long and 8 inches wide. What is the area of the
4 4
cookie sheet?

SOLUTION:
The area is length times width, that is,
3 1 51 33 51× 33 1683 3
12 × 8 = × = = =105
4 4 4 4 4×4 16 16

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 3 1
3. A piece of land, 7 hectares in area, is to be developed into a resort. According to the plan, of the
8 4
land is to be left as a wildlife preserve. How many hectares will be developed?

SOLUTION:
Wildlife reserve:
1 3 1 59 59 27
×7 = × = =1 hectares
4 8 4 8 32 32
Resort:
3 27 12 27 12+32 27 12+32−27 17
7 −1 =7 −1 =6 −1 =5 =5 hectares will be
8 32 32 32 32 32 32 32
developed.

1
4. There are 56 students in a class. Three-fourths of the students support the green team, of the
2
remaining support of the blue team, and the rest support the red team. How many students support each
team?

Division of Fractions
 In dividing fractions, get the reciprocal ( interchange the numerator and denominator) of the
fraction after the division sign.
 Get the product of the first function and the reciprocal of the second fraction.

How do you get the reciprocal of a fraction?

Interchange the numerator and denominator of the fraction to get its reciprocal. Thus, numerator
becomes the denominator and the denominator becomes the numerator
How do you get the reciprocal of a mixed number?
First, convert the mixed number to an improper fractiom and get the reciprocal of the improper
fraction.

Determine the reciprocals of the following numbers:

1. 5
1
2.
10
6
3.
9
3
4. 4
5
3
5. 2
6

SOLUTION:

Fraction/Mixed Number Reciprocal

5 1
5=
1 5
1 10
=10
10 1
6 2 3
=
9 3 2

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 3 23 3
4 =
5 3 23
3 5 2
2 =
6 2 5

Illustrative Example:

1. Perform the indicated quotient:

1 2 1 3 3
a. 8 ÷ 3 = becomes 8 × 2 which when solved is 16
3 5 15 17 15 6
b. 3 4 ÷ 2 6 = becomes 4 ÷ 6 becomes 4 × 17 =

15 63 45 11
which when solved is 24 × 17 = 34 which simplifies to 1 34

Solve each of the following problems.

3
2. if Khen bought 3 meters cable wire and divided equal meters for the extensions of his cable TV for
4
each of the three rooms of his house. How lobg was each piece?
SOLUTION:
3 15 1 5 1
3 ÷3= × = =1
4 4 3 4 4

2
3. Teresa made 1 liter of lemon juice for her and her four friends. One of her friends drank of it, and
5
the remaining part was equally shared by teresa and her other friends. How many liters would teresa and
each of her three other friends have?
SOLUTION:
2 3
1− = liters
5 5
3
Divide liters by 4.
5

3 4 3 1 3
÷ = × = , Therefore, Teresa and her three other friends
5 1 5 4 20
3
would have liters of lemon juice each.
20

2 3
4. Enrique spends of his monthly salary, saves of the remainder, and shares the rest equally to his
5 20
two sisters and a brother. If his monthly salary is ₱60,000, how much does he give to his brother every
month?
SOLUTION:

First, we have to subtract Enrique’s expenses from his salary. So,

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 2 60 000 2 12000 2
60 000 × = × = × =24 b 000
5 1 5 1 1
Thus, 60 000 – 24 000 = 36 000

Next, we have to subtract his savings from the remaining ₱36,000. He saves
1 36 000 1 36 000
36 000 × = × = =12 000
3 1 3 3

The amount
36 000 – 12 000 = 24 000

is divided by 3 for his three siblings: 24 000 ÷ 3 = 8000. Therefore, Enrique gives
₱8,000 to his brother.

ACTIVITY 4:

A. Perform the indicated product, and simplify.

1 1 7 4 3 5 1
1. 9 × 2 = 6. 16 × 3 = 11. 16 × 12 = 16. 16 × 2 8 =
7 2 15 1 3 3 3
2. 10 × 5 = 7. 64 × 12 = 12. 14 × 8 = 17. 6 8 × 1 5 =
3 2 2 5 1 1 2 3
3. 8 × 7 = 8. 9 × 9 = 13. 2 × 1 3 = 18. 2 3 × 4 8 =
1 3 3 1 1 4 2
4. 2 × 16 = 9. 4 × 10 = 14. 3 16 × 5 = 19. 4 9 × 4 4 =

3 2 1 5 1 1 2
5. 4 × 3 = 10. 1 2 × 6 = 15. 18 × 1 2 = 20. 3 8 × 2 5 =

B. Perform the operation. Simplify your answer.

1 1 4 2 1
1. 2 ÷ 4 = 6. 8 ÷ 5 = 11. 3 ÷ 4= 16. 3 2 ÷ 5 =
2 1 3 7 1 1
2. 5 ÷ 2 = 7. 9 ÷ 4 = 12. 14 ÷ 8 = 17. 6 4 ÷ 2 2 =
8 2 6 4 5 1 2
3. 3 ÷ 3 = 8. 5 ÷ 5 = 13. 15 ÷ 6 = 18. 5 3 ÷ 2 3 =
2 1 4 1 3 3 1
4. 9 ÷ 3 = 9. 11 ÷ 11 = 14. 8 ÷ 4 = 19. 2 4 ÷ 1 8 =
1 2 5 1 1 1 5
5. 4 ÷ 8 = 10. 7 ÷ 9 = 15. 1 4 ÷1 2 = 20. 3 5 ÷1 7 =

C. Solved each of the following problems.

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 2
21. Jessica is accepting an encoding job to suppor her studies. She can encode 8 pages per hour. Last
3
week, she worked for 6 hours each day for 5 days. How many pages did she encode in all?
3
22. chocolate crinkles call for 2 cups of confectioner sugar for a serving. How many cups of sugar is
4
needed for 8 servings?
1
23. A business project requires 15 litters of a certain chemicals that costs ₱36 per liter. Find the total
4
cost of the chemical.
5 11
24. Nicollo has 102 meters of string. He wants to cut into pieces that are 4 meters long each. How
7 21
many pieces of string he have?
1
25.Ten pieces of kalamansi can produce cup of juice.
4
5
33. a jet flew at an average speed of 500 kilometers per hour on a 5 hour flight. What was the distance
9
covered?
9
34. a potter needs 3 pounds of clay for a vase. How many vases can be made from 28 pounds of day?
20

Decimals

A. Place Values, Including Decimal Fractions

Below are names of place value of decimals.

A decimal or decimal fractios is a proper fraction with a denominator of 10, 10•10, 10•10•10,
10•10•10•10 ........., or n times 10.

NAME WHOLE DECIMAL FRACTION

NUMBER/FRACTION
MILLIONS 1 000 000
HUNDRED THOUSANDS 100 000
TEN THOUSANDS 10 000
THOUSANDS 1 000
HUNDREDS 100
TENS 10
UNITS 1
TENTHS 1 0.01
10
HUNDREDTHS 1 0.001
100
THOUSANDTHS 1 0.0001
1000
TEN THOUSANDTHS 1 0.00001
10 000
HUNDRED THOUSANDTHS 1 0.000001
100 000
MILLIONTHS 1 0.0000001
1000 000

B. Other forms of Decimals:

17 | P a g e
  A mixed decimal is written with a while number together with a decimal fraction. Example:
103.45
 A complex decimal has a common fraction in its decimal place. The fraction is the last digit in
1
the decimal place. Example: 0.15 = 0.155
2

C. Reading and Writting Decimals

 The numbers to the left of the decimal point are read as whole numbers according to its place
value.
 Read the decimal point as “and.”
 The numbers to the right of the decimal point are read again as whole numbers but read the name
of the last place value.

Illustrative Examples:

1. 34.124 is read as thirthy four and one hundred twenty four thosandths
2. 13 678.05 read as thirteen thousand six hundred seventy eight and five hundredths
3. 0.00005 read as five ten-thousandths
4. 2.04562 is read as two and four thousand five hundred sixty two hundred-thousandths
5. 522.5 is read as five hundred twenty two and five tenths

D. How do you round off decimals?

Determine the place value to be determined.

Check the digit to its place.
Retain the digit if the digit to the right is less than 5.
Jump to the next digit if the digit to the left is at least 5.

Illustrative Examples:

Round off the following to the prescribed decimal place

1. 3.3456 to three decimal places
3.346
2. 234.00005 to four decimal places
234.0001
3. 1492.430 to the one’s place
1492
4. 23.7831 to two decimal places
23.78
5. 400.845 to one decimal place
400.8

To convert a fraction to decimal, starting with the units’ digit of the numerator,
count off to the left the number of zeros in the denominator.
Place the decimal point to the left of the last digit counted.
Add zeros if there are not enough digits to the left of the numerator.
Let go of the denominator.
To convert a decimal to fraction, the numerator is the number without the
decimal point and the denominator is 1 followed by the number of zeros in
the decimal places.

Illustrative Examples:

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 27
1. Convert into decimal number.
1000
27
=0.027
1000
2091
2. Convert into decimal number.
10
2091
=209.1
10
3. Convert 0.16 into a fraction in lowest form.
16 16 ÷ 4 4
0.16 = = =
100 100 ÷ 4 25
1
4. Convert 0.27 into a fraction in lowest form.
2
1 55
1 27
0.27 = 2 2 55 100 55 100 55 55 ÷ 5 11
2 = = ÷ = × = ÷ =
100 100 2 1 2 1 200 200 ÷ 5 40
25
5. Convert into decimal.
100
25 ÷ 100 = 0.25
11
6. Write in decimal form.
4
11÷ 4 = 2.75
7. Write 0.175 i fraction form
175 175 ÷25 7
0.175 = = =
1000 1 000 ÷25 40

19 | P a g e
ACTIVITY 5:

A. Convert each fractions to decimal notation.

7 14 3
1. 2. 3. 4
10 100 100
15 3 12
4. 5. 6.
30 8 20
16 6 100 9
7. 8. 1 9. 10.8
25 20 16 32

B. Convert each decimal to fraction in lowest terms.

11. 0.3 12. 0.8 13. 3.17 14.

8.25 15. 0.48 16. 6.65 17. 2.2 18. 10.02
19. 0.025 20. 6.0405

C. Perform indicated operation. Convert each decimal to fractions firts. Give the answer in fraction form.

1 1 1
21. 2 + 4.5 24. − +1.75
2 2 4
7 3 9
22. 0.1 + 25. (1.2 + 2 ) ÷ 1
10 5 10
3 1 25
23. 1.25 - 26. (1.54 + ) x
4 2 51

D. Word Problems.

3
27. Mrs. Ching ordered 5.5 square of linoleum for one bedroom and 3 square meters for another
4
bedroom. If each meter costs ₱48, how much did she pay for the linoleum in all?
28. At the end of the school year, Lica, Angel, and Julia gathered all their used papers, notebooks, old
magazines, and books, and brought them to the neaby junk shop. If the junk shop weighed all the
9
materials at 79 kg, by how much is the disrepancy if they weighed it at home 85.85 kg?
19
29. A convenience store made a survey on the beverage customers usually buy. Twenty out of fifty
customers preferred cola. Express this in decimal form.
30. Sistine needs 2.75 meters of silk for her TLE (Technology and Livelihood Education) project.
Express this in fraction form.

OPERATIONS WITH DECIMALS

Addition of Decimals

To add decimals, write one number below the other, aligning the decimal points and the number
with the same place value. Add zeros to the number with fewer decimal places. Add each column starting
from right to left, and copy the location of the decimal point.
20 | P a g e
Subtraction of Decimals

Write the number to be subracted ( smaller number) below the other number ( large number).
Just like in addition, allign the decimal points and the numbers with the same place value. Add zeros to
the number with fewer decimal places. Proceed as in ordinary subtraction, and copy the position of the
decimal point.

Illustrative Examples:

Step 1- Line up the decimal points.

2.345 + 1.5  2.345 14 – 5.6  14.

+ 1.5__ - 5.6

Step 2 - Put in zeros as placeholders.

2.345 14.0
+ 1.500 - 5.6

Step 3 - Add or subtract.

2.345 14.0
+ 1.500 - 5.6
3.845 8.4

Multiplication of Decimals

 Perform the usual multiplication

 Temporarily disregard the decimal points.
 When the product is obtained, add the decimal places of both factors.
 Move the decimal point to the left by the sum of decimal places of the factors.

Illustrative Examples:
Step 1 - Multiply ignoring the decimal points. 32
x 41___
32
128
1312

Step 2 - Add the number of decimal digits in each of the original numbers: 3.2 has one decimal digit, and
0.41 has two decimal digits. Therefore, the answer will have a total of three decimal digits.

Step 3 - Move the decimal the same number of places to the left in your answer.

1312 will become 1.312

 three places

Division of Decimals
21 | P a g e
  The procedure for division of decimals is similar to the equal division of whole numbers.
 Move the decimal point of the divisor to the right end. Move the decimal point of the dividend
with the same number.
 Proceed with usual division, and put the decimal point in the quotient exactly above where it
occurs in the dividend.

Illustrative Examples:

Step 1 - Shift the decimal to the right to make the divisor (.45) a whole number.

.45 |36 becomes 45 ¿ |36

 2 places

Step 2 - Move the decimal of the dividend (36) the same number of places to the right. Add
zeros if needed.

45 |36. becomes 45 |3600∧¿ ¿

Step 3 - Place the decimal point in your answer directly above the new decimal point in the dividend.
Divide.
. 80.
.
45 |3600 . 45 |3600
360
00

ACTIVITY 6:

A. Perform the indicated operations.

Addition and Subtraction:

22 | P a g e
1. 4.39 + 18.8 = 9. Php 7.52 + Php 11.77 =

2. 3.68 – 1.74 = 10. 104.06 – 15.80 =

3. 264.3 + 12.804 = 11. 165.4 + 73.61 =

4. 116.7 – 32.82 = 12. 14 – 6.52 =

5. 3 ¾ + 1.08 = 13. 45.3 – 15.273 =

6. 19.70 + 62.598 = 14. 0.42 + 1.452 + 31.8 =

7. 21 + 3.814 = 15. 3.045 – 1⅛ =

8. 90 – 25.397 = 16. 7.81 – 3.685 =

Multiplication:

1. 8.2 × 6.3 = 6. 24.71 × 6.4 =

2. 6.78 × 3.32 = 7. 8.85 × 2.79 =

3. 1.4 × 0.6 = 8. 75.82 × 6.71 =

4. 0.004 × 0.02 = 9. 0.2 × 0.6 × 0.9 =

5. 6.02 × 3.3 = 10. 0.6 × 3.15 × 2.04 =

Solve the problems below following the rules for order of operations.
1. 12.2 × 9.4 – 2.68 + 1.6 ÷ 0.8 = 5. 2.4 + (0.5)2 – 0.35 =
2. 9.6 + 3.6 – (0.4)2 = 6. (1.1)3 + 8.6 ÷ 2.15 – 0.086 =
3. (0.76 + 4.24) ÷ 0.25 + 8.6 = 7. (0.6)3 + (7 – 6.3) × 0.07 =
4. (32.16 – 32.02)2 ÷ (2.24 + 1.76) = 8. (0.6)3 + (2.4)2 + 18.6 ÷ 3.05 + 4.8 =

B. Solve the following problems.

11. Anthony has the following set of coins. 1 ten-peso coin, 2 five-pero coins, and 3 twenty-five centavo
coins. How much money does he have in all?
12. Lyka has to photocopy her ID card as a requirement for her partime job. She has 2 one-peso coins and
2 twenty-five centavo coins. Is her money enough to pay the photocopy that costs ₱3.50? explain.
13. Lorenzo forgot to pay his previous bill which amounts to ₱1,487.25. if his current bill is ₱1,203.90,
how much would he pay in all?
14. Lanie can run a distance of 128.3 m. if Iza can run 111.47 m, what would be the total distance
covered by the two?
15. Caros is planning to make a border for her slogan. If the border length of the slogan is 11.25 cm and
the width is 5.40 cm, what would be the perimeter of the border?
16. A marker costs ₱23.50. if sarah pays ₱50.00, how much change will she get?

23 | P a g e
17. Katrina has 13 five-centavo coins. How many 5-centavo coins will remain if she will give 25
centavos to her cousin?
18. Carol and Jessa took the college admission test. Carol scored 56.73, while Jessa scored 74.92 points.
How many points less did Carol score than Jessa?
19. Marie’s house is located between the grocery store and the city library. If the house is 12.53 m away
from the grocery store and 16.73 m away from the city librar, how far is the grocery store from the city
library?
20. A group of parents decided to build a learning center for the children using 100 kilos of blocks. On
the first day, they used 21.66 kilos of blocks. On the second day, 34.57 kilos were used. How many kilos
of blocks were left on the third way?
21. Roan decided to make a rectangular figure out of a colored paper. The leght of the figure is 16.50 cm
while its width is 14.75 cm. What is the area of the figure?
22. Mike has 3 twenty-peso bills and 4 five-centavo coins. How much money he have in hand?
23. A red ballpen costs ₱19.75. if lucky paid for 4 red ballpens, how much did she pay?
24. A shawl costs ₱149.99. if lea bought 3 shawls, how much did she pay?
25. Jimmy was assigned to collect funds for the upcomming science fair. If there are 40 person and he
collected ₱58.50 from each, how much did he collect?

PERCENT

A percent is a ratio whose second term is 100. Percent means parts per hundred. The word comes from
the Latin phrase per centum, which means per hundred. In mathematics, we use the symbol % for
percent.

Let's look at our comparison table again. This time the table includes percent.

Write each ratio as a fraction, a decimal, and a percent:   4 to 100,   63 to 100,   17 to 100

Write each percent as a ratio, a fraction in lowest terms, and a decimal:   24%,   5%,   12.5%

24 | P a g e
Illustrative Examples:

1. Find 30% of 390

30% = 0.30
0.30 x 390 = 117
Therefore, 30% of 390 is 117.

2. What percent of 50 is 20?

20 2
= = 0.40% = 40%
50 5
Therefore, 20 is 40% of 50.

3. In a class of student, 15% got a grade of A. How many students got an A?

15% of 40 = 6 students got a grade of A.

4. Of the 500 runners who attended th FUN RUN, 120 finished the 5-kilometer run. What
percent of the runners finished the run?

120 120 ÷ 20 6
120 of 500 = = = = 24% finished the 5-kilometer run.
500 500 ÷ 20 25

5. The service charge in a restaurant is 10% of the bill. If a customer’s bill is ₱785.25, what is
the total amount to ne paid?

10% of ₱785.25 = 0.10 x 785.25 = ₱78.525. The total amount is ₱785.25 + ₱78.525 = 863.775
≈ ₱863.78.

6. Senior citizens have a 20% discount in food establishments. If Norma, a 72-years-old mother,
has a receipt that amounts to ₱645.80, how much is the original bill?

₱645.80 is 80% of the total amount since it has a 20 % dicount.

Therefore, 645.80 ÷ 80% = 645.80 ÷ 0.80 = ₱807.25 is the original bill.

7. A mocha lattesells at a regular price of ₱180. Because the coffee shop has an anniversarrytreat
today, they sell the lattle for only ₱80. How many percent was the decrease in price?

The original price is ₱180.

The decrase in price is 180 – 80 = ₱100.
100
Thus, ≈ 0.5556 = 55.56%
180
The decrease in price is about 55.56%.

25 | P a g e
 8. In a certain barangay, the 2010 population was 4780. In 2014, the population increase to 6755.
Find the percent of increase in the population.

The increase in population from 2010 to 2014 is 6755 – 4780 = 1075.

1,975
Thus, ≈ 0.4132 = 41.32%
4,780
The increase in population is about 41.32%.

9. Senior citizens enjoy 20% discount and another 12% discount adter the 20% discount on the
medicines prescribed bu their doctors. An insulin costs ₱1200, and an elderly insists that she will
only pay ₱816. Is the elderly correct?

Take 20% of ₱1,200, that is. 0.2o x 1200 = 240. Thus 1,200 – 240 = ₱960.
Take 12% of ₱960, that is, 0.12 x 960 = 115.20. Thus, 960 – 115.20 = ₱844.80.
The elderly should pay ₱844.60, not ₱816. So, she is not correct on her claim.

ACTIVITY 7:

A. Compute for the percent of a number.

1. 3% of 18 4. 75% of 10,000
2. 25% of 128 5. 24.9% of 456
3. 3.5% of 355

B. Answer each question.

6. What percent of 46 is 21? 9. What percent of 120 is 80?
7. Seven is what percent of 75? 10. Eighty five is what percent of 5,500?
8. What percent of 75 is 180?
C. Solve the following problem.

11. Larryn got 35 correct answers on their 50-item English test. What percent of the test did he
answer correctly?

26 | P a g e
 12. There are 40 student in a class. Eighteen of these students are male. What percent of the class
are female?
13. A woman deposits ₱23,200 into her account. How much world would the annual interest be
if its
1
Interest rate is 6 %?
2
14. A student answered 90 items on the test correctly and got a grade of 98%. How many items
were their in the test? Round your answer to the nearest whole.
15. There are 40 students in Ms. Sanchez’ class. One day, 30 students were present in the class.
What percent of students were absent in class that day?
16. A gold bar weighs 12,500 grams. If 93% of the bar is gold, how many grams of gold are in
the bar?
17. Jessica bought a pair of rubber shoes that costs $3,000. She got 45% discount. How much did
she pay for it?
18. A nwely-opened restaurant consist of 30 crew members. If 60% of the crew are women, how
many male crew members are there in the resaturant?
19. Rina earns ₱168,000 a year. If 15% of her income goes to taxes, ho much of her income goes
to taxes?
20. A famous basketball team played 80 games and won 60 of these games. What percent of their
games did they lose?
21. At a sale, a blouse is sold for ₱200, which is 80% of the original price. What is the original
price of the blouse?
22. Ms. Reyes gave her class a 20-item test. If one of her students got 80% of the items correctly,
how many items did that student missed?
23. In a high school, 25% of the faculty teaches Math. If these are 25 Math teachers, how many
teachers are there in the school?
24. Twenty-four students took the Annual Physical Examination. If 18 students are cleared on the
exam, what percent of student were not cleared?
25. A tablet’s price was reduced from ₱25,000 to ₱ 19,500. Find the percent reduction in price.
26. A smartphone is now being sold at ₱34,600, and its tag says that it has now been reduced by
40% Find the original price.
27. The VAT (value added tax) of a certain item is 3.5% of the cost. If the VAT is ₱123, find the
cost of the item without the VAT.
28. The enrolment of a certain high school has increased from 5,600 to 8,400 when K-12
Program was implemented. What is the percent increase in the enrollment?

D. Complete the table below.

FRACTION DECIMAL PERCENT

85
29.
2
30. 650%
31. 1.6
47
32.
5
33. 200%
93
34.
4
35. 0.25
36. 87%
90
37.
100
38. 0.72
39. 1280%

27 | P a g e
 200
40.
500

V. REFERENCES:

Lopez, Brian Roy C. Et.al., Business Mathematics, 2016, Vibal Group Inc.

https://www.uwinnipeg.ca/mathstats/docs/Arithmetic

http://www.3plearning.com/wp-
content/uploads/2015/09/G5_add_and_sub_of_decimals_worksheets_USA.

Disclaimer:
It is not the intention of the author/s nor the publisher of this module to have monetary
gain in using the textual information, imageries, and other references used in its production.
This module is only for the exclusive use of a bona fide student of Mabalacat City College.
In addition, this module or no part of it thereof may be reproduced, stored in a retrieval
system, or transmitted, in any form or by any means, electronic, mechanical, photocopying,
and/or otherwise, without the prior permission of Mabalacat City College.

VI. EVALUATION:
MABALACAT CITY COLLEGE
INSTITUTE OF ARTS, SCIENCES AND TEACHER
EDUCATION
Mabalacat City, Pampanga

Module 1 – GEMATH6 – BUSINESS MATHEMATICS

FRACTIONS, DECIMALS AND PERCENTS

Compiled and Prepared by Richard L. Galag 1st Semester A.Y. 2020-2021

Name: _______________________________ Score:____________________

Course/Section:____________________________ Date: ____________________

Answer the following worded problems.

1. In a packaging division, there are 42 packaging machined. At any given time, 6 of the machines are
turned off for the tune-up. What fraction of the machines are operating at one time?

28 | P a g e
2. Feliz is ready to print her 83-pages thesis paper for her adviser and four panelists. She also wants to
keep a copy for herself. Is one ream of bond paper is enough? What part of the ream will be used for
printing? (One ream has 500 sheets of bond paper).

3, Mrs. Mercado gave a test in her math class of 55 students. In one of the items, 12 students got the
correct answer. What part of the class failed to answer the said item correctly?

4. Loombands are collorful rubberbonds that can be made into an accessory. Because ot its popularity,
1
jum decided to buy a set of 4,200 loombands. If of the bands are red, how many bands are not red?
8

2
5. Carlo spends of a day working on his research. If he finished doing his research in 3 days, how
3
many hours did it take Carlo to work ot it? (Assume that he had uniform working rate.)

6. Mang Rody has ₱2,000 as capital for his sari-sari store. ₱600 is spent for snack food, ₱800 for
toiletries, ₱400 for cellphone load, and the rest for instant noodles. Express each time as fraction of his
capital (in simplest form).

7. Leni and her two friends, Meriam and Grace, are raising funds to support a christmas school project.
Leni was able to collect ₱2,500 from grade 10 students, Meriam ₱3,700 from grade 11, and Grace
₱2,600 from grade 12. Do they have enough to raise ₱10,000? If not, what part of it is still needed?

8. A publising company has 22 english editor and 14 mathematics editors. If the company has 880
employees, what fraction of the company are english editors?

9. Marrion is a bigtime investor of an oil company with 22 branches in mindanao. Ten of these branches
are in davao city. What part of these branches is not found in davao city?

10. On a certain day, there were 8 managers in a department store in which 2 managers are on leave.
What fractional part of the managers is not on leave?

11. Jimmy and Trisha raised funds amounting ₱ 5,400 for the upcoming foundation day in their school.
1
Two-thirds of the funds were collected by jimmy and the remaining of the funds were collected by
3
Trisha. How much did jimmy and trisha raised individually?

3 7
12. Mr.Garcia planted 5 acres of wheat and 2 acres of corn. How many more acres of wheat did he
7 9
plant than corn?
3
13. Gina wants to make muffins. The recipe for blueberry muffins calls for 2 cups of flour. The recipe
4
1
for corn muffins calls for 1 cups of flour. How many more cups of flour would Zgina need for
3
blueberry muffins than corn muffins?

1
14. There are 150 perfume bottles in a box. Each bottle has litters of perfume in it. How many liters
50
do all the bottles have?

3
15. Mr. Karunungan has a 500-square-meter piece of land. He wants his eldest to inherit of its area.
5
How large is the area of the land that the eldest will get?

29 | P a g e
 1 1
16. Carla made 4 liters of strawberry juice. She has 20 mugs, and each mug can hold of a liter. How
2 4
many mugs will carla have to use to transfer all the juice?

17. The minimun fare for jeepney rides is ₱7.50. How much will 3 persons pay for the fare if they are to
ride no more than minimum distance?

18. Christine applied for a loan which allow her to pay in 36 equal monthly payments. Is she has to pay a
total of ₱19,062.00, then how much would she pay each month?
19. Myrna cut a string measuring 49.4 cm into 4 equal parts. What is the length of each part?

20. Thea applied for a zero-interest loan to be able to buy an appliance worth ₱18,954.00. How much
would she pay for the load in a period of 12 months if she has to pay equal amounts every month?

21. On her average reading rate, Lucy can rad a 300-page book in a 4.5 days. How many 300-page books
can she finish reading in 30 days?

22.Mikka drinks 2.5 litters of milk every day. If she bought 18 liters of milk, how much milk will be left
after 6 days?

23. Mr. Romel Marquez sells pension plans. His commision for the first six months of the year are:
₱22,789.20, ₱15,221.10, ₱23,111.15, ₱18,921.21, and ₱34,657.92. How much was his total earnings for
the six-month period?

24. A diet permits a daily intake of 0.922 litter of liquid. Ideally, 0.375 litter and 0.221 litter of liquid are
consumed for two meals. Determine the remaining amount of liquid that may be taken during the day.

25. A power sewing machine is set at eight stitches per centimeter of seam.
a. Determine the length of one stitch.
b. Calculate the number of stitches in a seam that is 49.78 centimeters long.

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