Base, Rate and Percentage P

Solution: B =
R
Base (B) refers to the number of which 300 300
a certain number of hundredths is taken B= =
Rate (R) refers to the number of hundredths taken
50 % 0.50
B = 600
Percentage
(P) is the part considered in its quantitative relation to the
whole, We can also solve for the base without memorizing a formula other
it is the part of the whole that our basic formula P=BR by substitution. Let us solve the
P = BR examples 1 and 2 through substitution.
Finding the Percentage 1. Given: P = P25.00 R = ¼ Find B
We find the percentage by Solution: P = BR
multiplying the base and the rate P25.00 = B x ¼
Examples: B = (P25.00) / 0.25 = P100.00
1. Fifty percent of 24 is what?
Given: R = 50% B = 24 2. Given : P = 300 R = 50% Find B
Solution: P = BR
P = BR = (24)(50%) = (24) ( 12 ) = 12 300 = B (50%)
300 / 0.50 = B
[Link]-three percent of ₱365 is what? B = 600
Given: R = 23% B = ₱365
P = BR = (₱365)(23%) = (₱365)(.23) = ₱83.95 As what we have done in finding the percentage, we can also
transform word problems into an equation to solve for the
3. What is 3/8 as large as 800? unknown.
Given: B = 800 R = 3/8 Find: P
Solution: P=(800)(3/8) Examples: P= BR
P=(800)(0.375) 1. $ 72 is 200% of what amount?
P= 300 $72 = 200% X B
B = $72 / 200%
Take note that in simple cases like in the following examples B = $72 /2 (note: 200% is equal to 2)
(1), (2) and (3) the answer could also be obtained by B = $36
transforming the worded question in an equation where “is”
becomes the equal symbol (=) and “of”, “as large as,” or 2
2. 66 is 66 % of what number?
other words preceding the base become multiplication sign 3
(x). We will call such transformation as sentence equation. P = BR
Examples:
2 2
66 =66 %xB (note: 66 % is equal to 2/3)
1. 50% of 24 is what? 3 3
P = 50% x 24 2
P = ½ x 24 = 12 66 = xB
3
2. 23 % of P365.00 is what? 2B
66 =
P = 23% x P365.00 3
P = 0.23 x P365.00 = P83.95 2B = (66) (3)
192
3. What is 3/8 as large as 800 B= = 99
2
P = 3/8 x 800 =300
Finding the Base 3. A number, 5 times as many as 20, is ¼ of what number?
P P = BR
To find the base, B= 5 x 20 = ¼ x B
R B
we divide the percentage by the ratio 100 =
Examples: 4
B = 400
1
1. If I have ₱25 which represents of my entire
4 Finding the Rate
money, how much money do I have in all?
1 P
Given: P = ₱25 R = To find the rate, R=
4 B
₱ 25 we divide the percentage by the base
P 4 1. What part of 400 is 50?
B= = 1 = ₱25 × = ₱100
R 1 Given: B = 400 P = 50
4
P 50 1
2. 300 is 50% of how many? R= = =
Given: P = 300 R = 50 % Find: B B 400 8
2. How many percent of ₱1,200 is ₱400?
Given: B = ₱1,200 P = ₱400 1
P 400 1 = = 0.125 = 12.5%
R= = = =0.333=33.33 % 8
B 1200 3
A mocha latte sells at a regular price of P180. Because the coffee
We can also find R by substituting the given data in our original shop has an anniversary treat today, they sell the latte for only
formula P = BR and solve for R: P80. How many percent was the decrease in price?
P = BR Given: Current price P80 = Q2
400 = (1200) R Original price P 180 = Q1
400 1200 R
= Q2−Q1 ₱ 80−₱ 180 - ₱ 100
1200 1200 R= = =
4 / 12 = R Q1 ₱ 180 ₱ 180
R = 1/ 3 = 33.33 % = 33 1/3 % = -0.55555 ( negative means decrease in price)
3. 64 is how many percent of 320? 55.56% decrease in price
Given: P = 64 B = 320 Find: R
Solution: P = BR
64 = (320) R
Let’s Share ideas
320 R 64 1. What number is 5/6 as many as 396?
=
320 320 2. How many is 5/8 as large as 8 500?
64 3. 5/7 of 21 000 is how much?
R= = 0.2 = 20% 4. 83/3 % of P300,000 is how much?
320
4. In a stock of 120 blouses, 90 are sleeveless. How many 5. 66 2/3 % of 90 000 is how much?
percent of the stocks are sleeveless?
Given: B = 120 P = 90 Find: R Exercises
Solution: P = BR A. Compute for the percent of a number
90 = 120R 1. 3% of 18 4. 75% of 10 000
90 120 R 2. 2% of 128 5. 24.9% of 456
= 3. 3.5% of 355
120 120
R = 90 / 120 = ¾ = 0.75 = 75% B. Answer each question.
6. What percent of 46 is 21?
Similarly we can also solve for R by transforming word problems 7. Seven is what percent of 75?
into equation. 8. What percent of 75 is 180?
9. What percent of 120 is 80?
1. 35 is what part of 105? 10. Eighty-five is what percent of 5 500?
35 = R x 105
35 = 105 R Matatag Merchandising
Income statement
35 / 105 = 105 R / 105
For the Year Ended June 30, 2024
R = 1/3
Sales P 117 000
2. How many percent of P520 is P156?
Less: Cost of Sales __59 000
R x 520 = P156
Gross Profit P 58 000
520 R / 520 = P156 / 520 Less: Operating Expense
R = P 156 / 520 = 0.30 = 30% Communication Expense P1 000
Delivery Expense 5 000
Finding the Rate of Increase/(Decrease) Rent Expense 5 500
Salary Expense 8 300
Q2−Q1 Bad Debts Expense 600
Rate of Increase/(Decrease) = Office Supplies Expense 700
Q1 Store Supplies Expense 1 500
where Q 1 = original quantity / amount / value Depreciation Expense
Q2 = new quantity / amount / value Furniture and Equipment ___1 000 23 600
Operating Profit 34 400
The difference (Q 2−Q 1 ) is positive if it is an increase, Add: Other Income
and a negative if it is a decrease Interest Income P800
Commission Income __1 500 2300
Zeny’s current salary is ₱3,600 a month. Her previous salary was Less: Other Expense
₱3,200. What is the rate of increase in her salary? Interest Expense __1 200
NET PROFIT P 35 500
Given: Current salary = ₱3,600 = Q 2
Previous salary = ₱3,200 = Q 1
Practice your skills
1. A company’s gross sales for the month is P58 642.75. If
Q2−Q1 ₱ 3,600−₱ 3,200 ₱ 40 0
R= = = 45% is the company’s gross profit, how much gross profit did
Q1 ₱ 3,200 ₱ 3,200 the company get? How many percent is the cost of sales of
the company? How much is the cost of sales?
Solution: Sales – Cost of Sales = Gross Profit 2. Liezel, Maricel and Snooky are partners. Their capital balances
Sales P58 642.75 (100%) are P10 000, P20 000, and P30 000 respectively. What is their
Less: Cost of Sales __ 32 253.51 ( 55%) capital ratio?
Gross Profit P 26 389.24 (45%) Liezel:Maricel:Snooky = 10 000 : 20 000 : 30 000 = 1 : 2 : 3
3. A, B, C, and D divided a pie in such a way that A got 1/5; B got
2. A company’s cost of sales is P80,000. If the gross profit 3/10; C got 1/10; and D got 2/5. Find the ration in which the four
represents 40% divided the pie/
a. How much is the total sales? Solution: Since the fractions are dissimilar, we first change them to
b. How much is the gross profit? similar fractions;
c. What percent of the total sales is the cost of sales? A = 1/5 = 2/10 Therefore, the ratio in which the
B = 3/10 four divided the pie would be:
3. Lucky Commercial’s gross profit for the past year was C = 1/10
D = 2/5 = 4/10 A:B:C:D=2:3:1:4
P120 000.00. This represents 45% of gross sales.
We use the numerators of similar fractions to get the ratio.
a. How much was the gross sales?
b. How much is the cost of sales? 4. Tony has three times as many red marbles as his black marbles.
c. How many percent does the cost of sales represent? If he has a total of 24 marbles how many are red and how many
are black?
Red : Black = 3: 1 Therefore,
3
Red = x 24 = 18 (3 and 1 are the numerators and 3 + 1,
4
which is 4 is the denominator
RATIO AND RATE 1
Black = x4=6 Total = 24
4
Ratio is a relation between two numbers or two magnitudes RATE
of the same kind.
1 A rate is a ration in which the two terms are different in units
1:2, , 1÷2 indicate ratios
2 Consider the following problem:
Two ways of finding the ratio: To make a lemonade, Diane bought a lemon squash that is
1. Division to be mixed with water. She plans to mix each lemon squash
with 250ml of water. Express this as a rate.
If there are 20 boys and girls. We find the ration by The “ratio’ and “rate” explain the equivalence of one
dividing 20 boys by 30 girls and reduce it to lowest measurement or quantity from the other. We say, the rate of
terms, that is 1 lemon squash in 250ml of water can be expressed as
20/30 = 2/3 = 2:3 1lemon / 250mL of water or 1:250.
2. Comparing numerators of fractions with the same
denominator When prices are expressed at a quantity of 1, they are called
If we have a total of 100 T-shirts of 30 small-sized, 50 unit prices.
medium-sized, and 20 large-sized T-shirts, we have Unit Price Product Rate
P80 Notebook P80/notebook
30/100 small P15 Pencil P15/pencil
50/100 medium
P6 Eraser P 6/eraser
20/100 large
To get the ratio, we compare the numerators; hence we __________________________
say that the ration of small:medium:large is 30:50:20 or Proportions
3:5:2. Adding all the numerators should give us the
denominator. To chek, 30+50+20 = 100. This is because the
An equation showing two ratios that are equal is called
total of the parts equals the whole. In the following problems
proportion. It can be written in two ways:
we will solve, make that you double-check the answer to
ensure accuracy. 1. Two equal fractions 2. Using a colon
The notion of ration is the same as the use of fractions a c
in business that we have studied in chapter 2. b
= d
a:b = c:d

Examples: Since two ratios are equal, we get ad = bc.

1. Albert and William are candidates. Albert received 2 500 votes
while William received 3 000 votes. What is the ratio of Albert’s Two fractions are equivalent if they have equal values. By
vote against William’s? multiplying or dividing both the numerator and denominator
Albert:William = 2 500: 3 000 = 25:30 = 5:6 by the same amount, an equivalent fraction can be obtained.
Check: Albert’s votes + William’s votes = 5 500
5/11 (5 500)+ 6/11 (5 500) = 5 500 (5 + 6 = 11, the denominator) Direct, Inverse, and Partitive Proportions
2 500 + 3000 = 5 500
5 500 = 5 500
 Direct Proportion has two values that may vary but b. Numbers of works and days
the ration between them remains the same. In this c. Volume and pressure
proportion, an increase of one variable will also increase the Answers:
other variable, and a decrease in one will also decrease the a. For time and speed relationship, as the speed increases, the time of the
other. journey decreases.
Direct proportion also applies in business. For b. For number of workers and days, the more workers a company has, the
lesser time it takes to finish a job.
instance, the total amount of sales is directly proportional to c. For volume and pressure, as the pressure exerted in a confined gas
the number of gadgets sold. The more gadgets sold, the increase, its volume decreases, where in the temperature and amount of
higher the total sales is. gas are held constant.

1. If 10 laptops cost P200, 000, then how much do 8 laptops cost?

Example
We see the number of laptops, the higher is the total
In a T-shirt design factory, 5 employees can finish designing 20 T-
cost. Setting up the ratio, we obtain
shirts in one hour. How long will it take 10 people to make 20
designs?
number of laptops 10 8
= =  10x = 8 If 5 employees can finish 20 t-shirts in one hour, then 10
total cost 200 , 000 x
employees will take less than an hour to design 20- T-shirts.
(200,000) Direct proportion
X = P160, 000
10laptops cost of 10 laptops 5 employees
= =
8laptops cost of 8laptops 10 employees
10 20 0 ,000 1 hour ¿ finishthe design ¿ finsh the design¿
= = 10x = 8 (200, 000) x hr ¿
8 x
X = P160, 000 Indirect proportion (reciprocal)
5 employees
=
10 employees
Translate the following phrases into mathematical expressions or x hr ¿ finishthe design ¿ finishthe design ¿
statements 1 hr ¿
1. There are twice as many partners P as corporations C 10x = 5
2. There are half as many laptops L as desktops D 5 1
X= or hour
3. The number of P50 bills F is thrice as many as P100 bills H 10 2
4. Five less than twice the sum of the salaries of Chris (C) and Jay (J)
5. Two more than half the difference of the mobile phone sales (M)
and power bank sales P
Solution:
1. P = 2C 4. 2 (C+J)-5 Partitive Proportion
2. L = ½ D 5. ½ (M-P) + 2
3. F = 3H
When a whole is partitioned into equal or unequal ratios,
such concept involves partitive proportions.
2. An artisan bread makes uses 2 000 grams of flour to make 4
loaves of handcrafted bread. How many grams of floiur is needed
to make Karen wants to donate her collection of figurines to four
A: 2 loaves of bread? B. 7 Loaves of bread? friends in the ratio 1:3:3:5. She has a total of 96
Solution: figurines. If her best friend wants the greatest number of
grm of flour 2000 x 4000 figurines. Hoe many figurines will she get?
a. = = 4000=4x  x= Solution:
loaves of bread 4 2 4
 x=1000g
1 + 3 + 3 + 5 = 12
96 ÷ 12 = 8 (equal parts) 8 x 5 = 40
grm of flour 2000 x 14000 Her best friend gets 40 figurines
b. = = 14000=4x  x= Examples
loaves of bread 4 7 4
 x=3500g 1.) Divide 430 in the ration 2:3:5
2 + 3 + 5 = 10
430 ÷ 10 = 43
Inverse Proportion 2(43) = 86, 3(43) = 129, 5(43) = 215
Thus, 86, 129, 215 is in the ration 2 : 3 : 5 of 430.
When an increase in one quantity results in a decrease in
another, it shows an inverse proportion. 2. The partnership divided the profit among the Partners
Daniel, Kathry and Andrea in a ratio of 5 is to 2 is to 3
Explain why the following quantities show inverse respectively. If the total profit was P90, 000, how should
relationships. it be distributed among the team?
a. Time and Speed 5 + 2 + 3 = 10 Daniel: 5( 9 000) = P45, 000
90 000 ÷ 10 = 9 000 Kathryn: 2 (9000) = P18,000
Andrea: 3 (9000) = P27, 000
Exercises

Simplify the following ratio

1. 5:25 6. 21 : 29 : 49
2. 72:64 7. 44 : 88 : 440
3. 3:12:24 8: 6 : 12 : 81 : 63
4. 81:27:45 9. 15 : 9 : 27 : 54
5. 9:12:36 10. 8: 18 : 30 : 20 : 15

1. A couple went out for a date and spent P1,500 on

dinner and P400 at the movie theater. What is the ratio
of peso spent on dinner and the total amount spent for
the date?
2. A cupcake store offers promo for two boxes of
cupcakes: one box of cupcakes costs P500 for 20
pieces and another box cost P600 for 25 pieces. Which
is the better buy assuming both have the same size of
cupcakes? Explain
3. A small merchandise has 12 female and 20 male
employees. What is the ratio of female employees to
male employees?
4. Marie decided to make a loomband. There are 4 pink
strings and 29 purple strings on her loomband. What is
the ratio of the number of pink strings to the number of
purple strings?
5. Oscar bought cord protectors. He gave 8 cord
protectors to his cousins and kept the 2 cord protectors
for himself. What is the ration of the cords given to his
cousins and the cords he kept for himself