LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

FRACTIONS, DECIMALS, PERCENTS

MODULE 1:

CONTENT STANDARD

The learners demonstrate an understanding of fractions, decimals and percentage.

PERFORMANCE STANDARD

The learners are able to:

1. perform operations: addition, subtraction, multiplication and division
accurately; and
2. solve problems involving fractions, decimals and percent related to business.

COMPETENCIES

The learners

1. perform fundamental operations on fractions and decimals

(ABM_BM11FO-Ia-1);
2. express fractions to decimals and percent forms and vice versa
(ABM_BM11FO-Ia-2);
3. illustrate how decimals and fractions can be written in terms of percent
(ABM_BM11FO-Ib-3);
4. give real-life situations to illustrate fractions, decimals, and percent
(ABM_BM11FO-Ic-4); and
5. solve problems involving fractions, decimals, and percent
(ABM_BM11FO- Id-5).

ESSENTIAL QUESTION

How are fractions, decimals, and percent used in real-life?

ESSENTIAL SKILL

Fundamental operations on fractions, decimals, and percent.

1
 EXPLORE

ACTIVITY 1. THE WORLD OF FRACTION, DECIMALS AND PERCENTS

A. Write any numerical equivalent you can associate with the following situations.
1. budgeting money
2. discount ads such as “half the price”
3. slicing portions of a cake or pizza
4. measuring fabric or clothing material
5. getting 93 correct answers out of 100 questions
6. money matters (pay slips, bank accounts, bills, receipts, financial reports,
receipts, etc.)
7. computations shown on calculators
8. readings of gasoline consumption
9. car’s odometer reading
10. part of allowance that goes to savings
11. business profits
12. utilities – VECO, MCWD, Globe Broadband, Sky Cable etc.
13. computation of value added tax (VAT), service charge
14. income tax, excise tax, ad valorem tax
15. salary deductions - GSIS, SSS, PhilHealth

B. Discuss the following situations in your own words.

1. comparing prices of the same item in a grocery store (reduce the price per
unit of measurement, e.g. which is cheaper: a - kilo bag costing PhP30 or a 2-
kilo bag of the same item costing PhP250?
2. measurements of ingredients in a recipe (being able to compute the
measurements of ingredients if servings are to be increased or decreased)

C. Give what is asked.

1. What part of the circle is red? %

2. What part of the circle is blue?
3. What part of the circle is green? _.

D. Refer to the problems below and then answer the questions that follow before
solving the following problems.
1. In a survey, one in five people said they preferred a particular brand of
cola. What is this figure as a percentage?
2. In a closing-down sale, a shop offers 50% off the original price. What
fraction is taken off the prices?
Questions:
1. Explain what is asked in the problem
2. What steps should be done to solve the problem?
 LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

E. Explain the steps needed to solve the following problems.

1. Computation of Costs: If you were asked to buy 3 kilos of pork which costs
PhP275.25, how much should you pay and how much will your change be if you pay
a 1,000 peso bill?
2. Sales Discounts: How much is the discounted price of a shirt if its original price is
PhP999.75 and there is a 20% discount?
3. Interest Rates: How much do bank accounts earn as compares to stocks?
4. Consumerism: How do we best compare costs of different brands of the same
product given in different measures with the objective to determine the cheapest
brand.
5. Cooking a recipe for a different number of its usual servings: How do we convert a
5-serving recipe to come up with 15 servings?
6. Conversion: Converting Philippine to US dollars (or other foreign currencies).

DISCUSSION

Fractions are not just there to give you a headache. Actually, you probably already
use fractions without even knowing it. And without fractions, you wouldn't be able to
tell time or cook with recipes.

Imagine you're shopping with your ₱100 birthday money. You really want a few items
you've had your eye on for a while, but they're all very expensive. You're waiting for
the items to go on sale, and when they do, you rush down to the store. Instead of
being marked with a new price, though, the store has a large sign that reads: All
items are currently 75% off. This sounds like great news, but without doing some
math, there's no way to know if you have enough money. Knowing that 75% is ¾ off
the cost of each item is the best way to get started. Who knew that fractions could
help your wardrobe?

Let us first recall the following important concepts:

A fraction is a part of a whole in the form 𝑎. The variable 𝑎 above the fraction bar is
𝑏
called the numerator. It tells how many parts of a whole are being considered. On the
other hand, the variable 𝑏 below the fraction bar is called the denominator. It
indicates into how many equal parts a whole is divided. The numerator and the
denominator are called the terms of a fraction.

3
 FRACTIONS, DECIMALS, PERCENTS

EQUIVALENT FRACTIONS
Some fractions may look different, but are really the same, for example:
4
/8 = 2
/4 = 1
/2
(Four-Eighths) (Two-Quarters) (One-Half)

= =

It is usually best to show an answer using the simplest fraction ( 1/2 in this case ).
That is called Simplifying, or Reducing the Fraction.

Now, let us discuss the processes in performing FUNDAMENTAL OPERATIONS ON

FRACTIONS. There are four fundamental operations on fractions:
1. Addition of Fractions
2. Subtraction of Fractions
3. Multiplication of Fractions
4. Division of Fractions

Addition/Subtraction of Fractions:
 Step 1: Make sure the bottom numbers (the denominators) are the same
 Step 2: Add or subtract the top numbers (the numerators), put that answer
over the denominator
 Step 3: Simplify the fraction (if needed)
1
Example 1: 1 + =?
3 6

Solution:
1 1 2 1 2+1 3 1
= =
+ = + = 6 6 2
3 6 6 6
1
Example 2: 1 − =?
3 6

Solution:
1 1 2 1 2−1 1
=
− = − = 6 6
3 6 6 6
 FRACTIONS, DECIMALS, PERCENTS
Example 3: Cupcakes

Addition/Subtraction of Mixed Fractions

Step 1: Convert mixed fractions to improper fractions
Step 2: Add/subtract the improper fractions
Step 3: Convert back to mixed fractions
 FRACTIONS, DECIMALS, PERCENTS
Example 4:

Example 5:
 FRACTIONS, DECIMALS, PERCENTS
Example 6:

Multiplication of Fractions:
Step 1: Multiply the top numbers (the numerators).
Step 2: Multiply the bottom numbers (the denominators).
Step 3: Simplify the fraction if needed.

Example 7:
 FRACTIONS, DECIMALS, PERCENTS
Here you can see it with pizza ...

Do you see that half of two-fifths is two-tenths?

Do you also see that two-tenths is simpler as one-fifth?

And here is how to do it with a pen and paper:

Example 8:

What about multiplying fractions and whole numbers? Make the whole number a
fraction, by putting it over 1 or you can just think of the whole number as being a
"top" number.

Division of Fractions:
Step 1. Turn the second fraction (the one you want to divide by) upside down
(this is now a reciprocal).
Step 2. Multiply the first fraction by that reciprocal
Step 3. Simplify the fraction (if needed)
 LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

Example 9:

9
Example 10:
What about division with fractions and whole numbers? Make the whole number a
fraction, by putting it over 1. Then continue as before.

ACTIVITY 2. CHECK YOUR UNDERSTANDING:

A. Reduce the following fractions to lowest terms:
18
1.
63
49
2. 97
B. Operate on3 the following fractions.
1. 5 +
8 38
2. 5
+
6 4
1
3. 4 + 2
3
9
4. 16 − 5
7 11
5
5. 4 − 2
9 5 6
6. 1
×
5 2 6 3
7. 4 × 3
3 9 4
8. 3
÷
7 1 5 1
9. 5 ÷ 2
4 2
C. Solve the following problems.
3 1
1. Analisa had 3 kg of crabs. If she cooked2 kg of the crabs, how many
4 2
kilograms of crabs was left?
2. During Monica’s seventh birthday, her mother ordered 5 pizzas, each
of
which was sliced into 8. Her friends ate 4 of the total number of slices.
5
How many slices were left?

DECIMALS
Now, let us discuss the processes in performing FUNDAMENTAL OPERATIONS ON
DECIMALS. There are four fundamental operations on decimals:
1. Addition of Decimals
2. Subtraction of Decimals
3. Multiplication of Decimals
4. Division of Decimals

ADDITION/SUBTRACTION OF DECIMALS:
Step 1: Align the digits having the same place value as well as decimal points.
Step 2: Whenever necessary, annex additional zeroes in a decimal as place holders.
Step 3: Add/subtract as you would whole numbers but remember to write the decimal
point in the sum or difference.

Example 11: 3.2+0.08=? Example 12: 6.9-2.823=?

Solution: Solution:
3.20 8 9 10
+ 0.08 6.900
4.28 - 2.823
4.077

MULTIPLICATION OF DECIMALS:
Step 1: Write them vertically and align their rightmost digits. It is not necessary to align
their decima points.
Step 2: Multiply the digits as you would multiply whole numbers.
Step 3: Count the total number of decimal places of the factors which will be the
number of decimal places of the product.

Example 13: 0.25 x 50=? Example 14: 3.75 x 2.5=?

Solution: Solution:
0.25 3.75
x 50 x 2.5
000 1875
+ 125 + 750
12.50 9.375

DIVISION OF DECIMALS:
Step 1: Multiply both the divisor and the dividend by the same power of 10 that will
make the divisor as whole number.
Step 2: Divide the resulting numbers as you would divide whole numbers.
Step 3: If the resulting dividend is still a decimal number, the quotient has the same
number of decimal places.
 LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

Example 15: 2.5 ÷ 0.5 =? Example 16: 81.63 ÷ 0.3 =?
Solution: Solution:

ACTIVITY 3: CHECK YOUR UNDERSTANDING:

A. Operate on the following decimals.
1. 0.861 + 0.104
2. 38.53 − 21.44
3. 207.1 + 36.35 + 4.732
4. 510.6 − 105
5. 1.56 × 0.81
6. 7 × 1.425
7. 6.25 ÷ 0.5
8. 90.09 ÷ 3.0
B. Solve the following problems.
1. Mang Berto harvested a total of 25.75 kg of guavas and avocados. If
14.25 kg of the fruits are guavas, how many kilograms of avocados are
there?
2. Mang Berto wants to sell 157.5 kg of fruits. He packed the fruits in such a
way that each pack contains 1.5 kg of fruits. How many packs of fruits did
he make?

14
To determine how to express a fraction as a decimal, you need to look at the
denominator, or the bottom number in a fraction.

Example 17:

The fraction 53/100 can be written as 0.53 in decimal form. The denominator of 100
tells you to take the digits in the numerator, or the top number, and fill the tenths and
hundredths places to get 0.53.

Another example is 7/10. The denominator 10 tells you to fill in one digit in the tenths
place.

Lastly, given the fraction 8/100,y you will use 0 as a placeholder in the tenths place
since both the tenths and hundredths places have to be filled to show 0.08.
Another method to convert is use Long Division:

Example18: Convert 5 into decimal form.

8

To express decimals as fractions, the steps are as follows:

Step 1: Write down the decimal divided by 1.
Step 2: Multiply both top and bottom by 10 for every number after the decimal
point. (For example, if there are two numbers after the decimal point, then use 100, if
there are three then use 1000, etc.)
Step 3: Simplify (or reduce) the fraction

Example 18:

Convert 0.75 to fraction.

0.75
0.75 = 1
Since there are 2 decimal places, multiply both by 100, we get:
0.75 100 75
× =
1 100 100
Simplifying the fraction, we
have:
75 ÷ 25 3
=
100 ÷ 25 4

PERCENT

A fraction or a decimal may also be written as a percent. The term “percent” means
apart in a hundred, or a hundredth. For example, 85% (which is related to “85
percent”) may be thought of as 85 parts in a hundred, or 85 hundredths. Hence,
85
85% = 0.85 =
In simplest form, 85 85÷5 17 100
100 = 100÷5 = 20.
17
Therefore, 85% = .
20

Here are the steps to convert a percent to decimal and vice versa:
 To convert percent to decimal
Step 1: First, remove the percent sign
Step 2: Then move the decimal point two places to the left
 LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

Example 19: Convert 45% to decimal form.
Solution:
45%  0.45

 To convert decimal to percent

Step 1: First, move the decimal point two places to the right
Step 2: Then affix the percent sign

Example 20: Convert 0.675 to percent form.

Solution:
0.675  67.5%

Here are the steps to convert fractions to percent and vice versa:
 To convert fractions to percent
Step 1: Divide the numerator by its denominator
Step 2: Multiply the quotient to 100

Example 21: Convert 3 to percent form.

4
Solution:
3
=0.75
4

 To convert percent to
fractions
Step 1: Write down the percent divided by 100 like this: 𝑝𝑒𝑟𝑐𝑒𝑛𝑡
100
Step 2: If the percent is not a whole number, then multiply both top and bottom
by 10 for every number after the decimal point.
Step 3: Simplify (or reduce) the fraction

Example 22: Convert 98% to fraction form.

Solution:
98 49
=
100 50

ACTIVITY 4: CHECK YOUR UNDERSTANDING:

Complete the table by writing the correct equivalent forms of each number.

FRACTION DECIMAL PERCENT

1. 2
5
2. 0.27
3. 18%
4. 1.35
5. 1
13 %
2

18
 DEEPEN

WORD PROBLEMS

Consider the problems below: 3 1

1. At the start of a working day, a vendor had 8 kg of catfish and 9 kg of milkfish.
8 4
a. How many kilograms of fish meat did he have in all? 7
b. Suppose that by noon time, he checked that only 5 kg of fish meat has
8
been left unsold. How many kilograms of fish meat has been sold?
c. Suppose that in the afternoon, he was able to sell 1 of the remaining fish
2
meat. How many kilograms of fish meat did he sell in the afternoon?

Solution:
3 1 3 2 5
a. 8 kg + 9 kg =8 kg + 9 kg = 17 kg
8 4 8 8 8
5
The vendor has 17 kg of fish meat.
5 7 813 7 6 3
b. 17 kg - 5 kg = 16 kg + 5 kg = 11 kg or 11 kg
8 8 8 8 8 4
3
Thus, 11 kg of fish meat has been sold.
7 41 7 1 47 47 15
c. 1
𝑜𝑓 5 = × 5 = × = 𝑜𝑟 2
2 8 2 8 2 8 16 16
15
Thus, the vendor sold 2 kg of fish meat in the afternoon.
16

3
2. A vendor will sell a total of 6 kg of dried fish. He wants to pack the dried fish
4
in such a way that each pack will contain 3 kg of dried fish. How many packs of
8
dried fish did he sell?

Solution:
3 3 27 8
6 ÷ = × = 18
4 8 of 4dried3 fish.
Therefore, the vendor will sell 18 packs

3. Suppose you and Peter are shareholders in the same company. You get 1 share
6
of the company’s profit while Peter get 1. At the end of the year, the company’s
8
profit reached ₱1,260,000.
a. How much is your share in the company’s profit during that year?
b. How much more is your share as compared to Peter’s share?
 LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

Solution:

a. To compute for your share, find 1 of ₱1,260,000; that is,

6
1 1 1,260,000
× 1,260,000 = 210,000
6 ×
= 1
6
Therefore, your share is ₱210,000.

b. Peter’s share is 1 of ₱1,260,000; that is,

8
1 1 1,260,000
× 1,260,000 = × = 157,500
8 8 1
The difference between your share and Peter’s share is
210,000 − 157,500 = 52,500
Therefore, your share is ₱52,500 more than Peter’s share.

4. You, Peter, Bert and Andy are planning to establish a business.

All of you agreed to contribute certain amounts of money for the
required capital. You will
contribute of the capital, Peter will contribute , Bert will contribute 1, and
1 2

Andy
4 5 3
will contribute the remaining amount to complete the needed capital.
a. What fraction of the capital will Andy contribute?
b. If the capital that you need to raise is ₱720,000, how
much more will your contribution when compared to Andy’s
contribution?

Solutio
n: a. First, compute for the total part of the capital that you, Peter,
2 1 15 24 20 59
and Bert will contribute; that is, 1 + + = + + = .
4 5 3 60 60 50 60
The remaining part of the capital can be obtained by subtracting
59
from
59 60 59 1 60
one whole; that is, 1 − = − = .
60 60 60 60
This means that Andy will of the required capital.
contribute 1
60
b. The amount that you will of ₱720,000, which can be
contribute is 1
1 4720,000
computed as follows: 1 × 720,000 = × = 180,000.
4 4 1
On the other hand, Andy will contribute 1 of ₱720,000; that is,
60
1 1 720,000
× 720,000 = × = 12,000
60
The difference between 60 that1you and Andy will
the amounts
contribute is
180,000 − 12,000 = 168,000.
This means that your contribution will be ₱168,000 more than
20
 LEARNERS MODULE IN BUSINESS MATHEMATICS
Andy ter bought in Mura Mall: Frozen Chicken: ₱ 99.50 Soy
’s Sauce: ₱18.25
contr Milk: ₱ 214.75 Fish: ₱ 149.99
ibuti a. How much did Peter spend in all?
on. b. If he paid a ₱500 bill to the cashier, how much was his change?

5. The

f
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l
l
o
w
i
n
g

a
r
e

t
h
e

p
r
i
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f

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e

i
t
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m
s

t
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a
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21
 FRACTIONS, DECIMALS, PERCENTS
Solution:
a. To solve the problem, add the prices of the items. The total amount that Peter
spent can be computed as follows:
₱99.50 + ₱18.25 + ₱214.75 + ₱149.99 = ₱482.49
Therefore, Peter spent ₱482.49 in all.
b. To solve the problem, subtract the total cost of the items from the amount that
he paid. Peter’s change can be computed as follows:
₱500 − ₱482.90 = ₱17.51
Therefore, Peter’s change was ₱17.51.

6. Andy sold 25 television sets for ₱14,999.50 each. How much is his total sales?

Solution:

Andy’s total sales can be computed as follows:

14,999.50 × 25 = ₱374,987.50

7. Peter earned ₱6,420.75 as his commission for selling detergent products. He

divided his commission equally into three parts. He deposited the first part in a
bank, gave the second part to his mother, and invested the third part to
establish a small business. How much did he allot for each?

Solution:

Since Peter divided his commission equally into three parts, the amount allotted for
each part can be computed as follows:
₱6,420.75 ÷ 3 = ₱2,140.25
Hence, Peter allotted ₱2,140.25 for each.

8. Peter bought a used car of ₱84,500. He spent ₱73,649.50 to upgrade some

parts and features of the car. After some time, he was able to resell the car for
₱250,000. How much was his profit?

Solution:

The total cost price B includes the amount he paid to buy the car and the cost of the
upgrades. Thus, the total cost price is
𝐵 = 84,500 + 73,649.50 = ₱158,149.50
The selling price is 𝑆 = ₱250,000.
His profit can be computed as follows:
𝑃 = 𝑆 − 𝐵 = 250,000 − 158,149.50 = 91,850.50
Therefore, Peter’s profit was ₱91,850.50

9. Peter bought six dozen mangoes at ₱15 per dozen. He then sold all the
mangoes at ₱3 each. How much was his profit?
 FRACTIONS, DECIMALS, PERCENTS
Solution:
The total cost price 𝐵 is 𝐵 = 15 × 6 = ₱90
Note that 6 dozens equal 72 pieces of mangoes. Hence, the total selling price 𝑆 is
𝑆 = 3 × 72 = ₱216
Therefore, his profit is ₱126.

10. Peter has a weekly allowance of ₱1,000. He spends a total of ₱350 for fare in
a week. What percent of his weekly allowance goes to his fare?

Solution:
Peter spends ₱350 out of ₱1,000 for his fare. In symbols, this is written as 350
.
1000
To express this as percent, we have 350
= 0.35 × 100% = 35%
1000
Therefore, Peter spends 35% of his weekly allowance for fare.

11. Peter gets 40% of share and his partner gets 60% share in profit of their
business. If their business earns a profit of ₱250,000, how much will Peter
get?

Solution:
Peter will get 40% of ₱250,000; that is, 𝑃 = 𝑅 × 𝐵 = 0.40 × 250,000 = 100,000

12. Suppose a tax rate of 12% was applied on an item that you bought. How
much was the tax if you paid a total cost of ₱19,500 for the item?

Solution:

The tax amounts to 12% of ₱19,500; that is, 𝑃 = 𝑅 × 𝐵 = 0.12 × 19,500 = 2,340.

13. Peter earned a profit of ₱250,000 when he sold a lot for a total of ₱2,000,000.
What percent of the total amount was his profit?

Solution:
The problem maybe restated as follows: what percent of ₱2,000,000 is ₱250,000?
Thus, we need to find the
𝑃
rate R. 𝑃 250,000
Using the formula 𝑅 = we will have: 𝑅 = = = 0.125 = 12.5%.
𝐵 𝐵 2,000,000
Therefore, Peter’s profit was 12.5% of the total sales.

14. In a shipment of 250 pots, 65 were damaged during transit. What percent of
the total pots were damaged?

Solution:
The total number of pots is 250, which is the base 𝐵. The 65 broken pots represent
the percentage 𝑃. The rate 𝑅, therefore, is computed as follows:
𝑃 65
𝑅= = = 0.26 = 26%
𝐵 250
Thus, 26% of the total number of pots were damaged.
 FRACTIONS, DECIMALS, PERCENTS
15. On Christmas Eve, your store’s sales amount to ₱170,000. This amount is
65% of the total sales for that month. How much is you store’s total sales for
that month?

Solution:

The problem maybe restated as follows: 170,000 is 65% of what number? This means
that we need to find the base 𝐵.
Substituting the given values, we𝑃have:
170,000
𝐵= = ≈ 261, 538.46.
𝑅 0.65
Therefore, the total sales of your store for that month is about ₱261,538.46.

16. Suppose you borrow ₱20,000 from a lending institution that chares an
additional 5%. How much should you pay back in order to settle the loan?

Solution:

The base 𝐵 is ₱20,000 and the rate 𝑅 is 5%. We need to compute first for the
percentage 𝑃, which is the additional charge.
𝑃 = 𝐵 × 𝑅 = 20,000 × 0.05 = 1,000
The amount that you need to pay back is the sum of the amount that you borrowed
(𝐵) and the additional charge (𝑃).
𝐵 + 𝑃 = 20,000 + 1,000 = 21,000
Therefore, you need to pay back a total of ₱21,000.

17. Suppose you have a lending company that charges an additional 2% for
loans. How much should you loan to your clients in order for you to earn
₱30,000?

Solution:

The problem maybe restated as follows: 30,000 is 2% of what number? We need to

𝑃 30,000
solve for the base 𝐵. Thus, 𝐵 = = = 1,500,000.
𝑅 0.02
Thus, you should loan a total amount of ₱1,500,000 to your clients to earn ₱30,000.

SUMMARY

There are four fundamental operations on fractions:

1. Addition of Fractions
2. Subtraction of Fractions
3. Multiplication of Fractions
4. Division of Fractions

Addition/Subtraction of Fractions:
 Step 1: Make sure the bottom numbers (the denominators) are the same
 Step 2: Add or subtract the top numbers (the numerators), put that answer
over the denominator
 Step 3: Simplify the fraction (if needed)
 FRACTIONS, DECIMALS, PERCENTS

Multiplication of Fractions:
 Step 1: Multiply the top numbers (the numerators).
 Step 2: Multiply the bottom numbers (the denominators).
 Step 3: Simplify the fraction if needed.

Division of Fractions:
 Step 1. Turn the second fraction (the one you want to divide by) upside down
 (this is now a reciprocal).
 Step 2. Multiply the first fraction by that reciprocal
 Step 3. Simplify the fraction (if needed)

There are four fundamental operations on decimals:

1. Addition of Decimals
2. Subtraction of Decimals
3. Multiplication of Decimals
4. Division of Decimals

ADDITION/SUBTRACTION OF DECIMALS:
Step 1: Align the digits having the same place value as well as decimal points.
Step 2: Whenever necessary, annex additional zeroes in a decimal as place holders.
Step 3: Add/subtract as you would whole numbers but remember to write the
decimal point in the sum or difference.

MULTIPLICATION OF DECIMALS:
Step 1: Write them vertically and align their rightmost digits. It is not necessary to
align their decima points.
Step 2: Multiply the digits as you would multiply whole numbers.
Step 3: Count the total number of decimal places of the factors which will be the
number of decimal places of the product.

DIVISION OF DECIMALS:
Step 1: Multiply both the divisor and the dividend by the same power of 10 that will
make the divisor as whole number.
Step 2: Divide the resulting numbers as you would divide whole numbers.
Step 3: If the resulting dividend is still a decimal number, the quotient has the same
number of decimal places.

Fractions can be expressed to decimals and percent forms and vice versa.
 FRACTIONS, DECIMALS, PERCENTS

To determine how to express a fraction as a decimal, you need to look at the

denominator, or the bottom number in a fraction. Another method to convert is use
Long Division.

To express decimals as fractions, the steps are as follows:

Step 1: Write down the decimal divided by 1.
Step 2: Multiply both top and bottom by 10 for every number after the decimal point.
(For example, if there are two numbers after the decimal point, then use 100, if there
are three then use 1000, etc.)
Step 3: Simplify (or reduce) the fraction

Here are the steps to convert a percent to decimal and vice versa:
 To convert percent to decimal
Step 1: First, remove the percent sign
Step 2: Then move the decimal point two places to the left

 To convert decimal to percent

Step 1: First, move the decimal point two places to the right
Step 2: Then affix the percent sign

Here are the steps to convert fractions to percent and vice versa:
 To convert fractions to percent
Step 1: Divide the numerator by its denominator
Step 2: Multiply the quotient to 100

 To convert percent to fractions

Step 1: Write down the percent divided by 100 like this: 𝑝𝑒𝑟𝑐𝑒𝑛𝑡
100
Step 2: If the percent is not a whole number, then multiply both top and bottom
by 10 for every number after the decimal point.
Step 3: Simplify (or reduce) the fraction

PROBLEM-SOLVING

ACTIVITY 5
Solve the following problems.
1. Bella’s flower shop always orders flowers from its supplier in such a way that 3
10
of the flowers are white and the rest are red. If the shop orders 850 flowers in
all, how many flowers are red?
2. Jay’s siomai prepared 250 pieces of siomai. If 225 pieces were sold, what
fraction of the total number of pieces of siomai was left?
3. A recipe calls for 3/8 cup of evaporated milk and 1/4 cup of condensed milk.
How many cups of milk are needed in all?
4. Alfonso, Alyanna, Carmina, Martin and Matthew are having a meal together
they order three pies which they plan to divide equally among themselves.
What fraction of a pie does each person get?
LEARNERS MODULE IN BUSINESS MATHEMATICS

5
FRACTIONS, DECIMALS, PERCENTS
3
5. You have 20 kg of fish to sell suppose 10 kg of fish was sold in the morning.
12 4
How many kilograms of fish do you still need to sell in the afternoon?
1
6. Jean has 5 yards of lace. If a handkerchief requires 3/4 yards of lace and Jane
4
will make 3 handkerchiefs, how many yards of lace would be left?
7. Mang Romeo harvested 270 kg of string beans from his farm. He wants to
3
bundle the string beans in such a way that each bundle has 3 4 kg of string
beans how many bundles can he make?
8. A certain number of watermelons were cut in such a way that each slice is 1 of
9
a watermelon. If there are 36 slices in all, how many watermelons were sliced?
9. Alex wants to change her ₱200 bills into coins. Half of such amount is
changed
to ₱10 coins, of the amount is change into ₱5 coins, and the remaining amount
2
5
is changed to ₱1 coins. How many coins does Alex have in all?
10. Sky treated her friends Ella, Luna and Joharra in a pizza parlor. She ordered
two large pizzas each pizza was sliced into 12. If the girls eight 3/4 of the
pizzas and Sky brought home the remaining slices for her sisters, how many
slices of pizza did her sisters receive?
11. One day, Agnes recorded the amount of time consumed by her 4 customers
who rented computers in her shop. She found that they consume 2.25 hours,
2.5 hours, 3.5 hours, and 3.75 hours. What was the average amount of time
consumed by each customer?
12. A 0.7-kg tray contains 15 cups of coffee. The total mass of the tray and the
cups is 5.5 kg. What is the mass of each cup of coffee?
13. Your monthly salary is ₱22,000. If a tax of ₱2,240.95 and a pension plan of
₱1,359.50 are deducted from your salary. How much is the remaining amount?
14. A carpenter works exactly 48 hours a week earns ₱2,640. For every hour he
worked in excess of 48 hours, he is paid 1.4 times his hourly rate. If the
carpenter worked for 58 hours in a certain week. How much was this earnings
that week?
15. Ashley had ₱234.50 in his left pocket and ₱37.25 in his right pocket. He spent
₱99.75 for his snacks, ₱33.50 for a sign pen, and ₱78.25 for a notebook. How
much money was left?
16. After Faith deposited her ₱32,340 salary in her bank account. Her money in
the account increased to ₱211,856.73. How much was the previous amount in
his bank account before he deposited his salary?
17. Suppose 0.4 of the wall is painted with red, 0.33 is painted with blue, and 0.2
is painted with yellow, and the rest is not painted. What part of the wall is not
painted?
18. Anton finished a 240-meter race in 41.9 seconds, while Rafael finished it in
38.4 seconds. Assuming that their speeds are constant, find the distance
between the two boys at the instant when Rafael finished the race. Round of
your answer to the nearest hundredths. (Hint: 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 = 𝑠𝑝𝑒𝑒𝑑 × 𝑡𝑖𝑚𝑒)
19. Socks are sold at ₱55 a pair while a set of two pairs of socks is sold for ₱100.
The savings in buying a set of two pairs of socks is what percent of the total
cost when two pairs of socks are bought separately?
20. Ann earned ₱400 on Monday and ₱480 in Tuesday. The amount Ann earned
on Tuesday is what percent of the amount she earned on Monday?
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 LEARNERS MODULE IN BUSINESS MATHEMATICS

FRACTIONS, DECIMALS, PERCENTS

JOURNAL WRITING

Interview the person in your household in charge of budgeting the monthly

household income. Write an essay about the composes the household monthly
income, what portion goes to utilities, groceries, other expenses and if there is any
left for savings. Incorporate computations involving fraction, decimal and percent.

REFERENCES

Bacani, Jerico B, and Jeffrey M Soriano. 2017. Business Mathematics For

Senior High School. Quezon City: C & E Publishing, Inc.

Lopez, Brian Roy C, Leah C Martin-Lundag, and Keneth Adrian P Dagal. 2016.
Business Math. Quezon City: Vibal Group, Inc.
n.d. Math is Fun. Accessed June 10, 2020.
https://www.mathsisfun.com/decimals.html.

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