SHS

Business Mathematics
Quarter 1, Week 2– Module 3
Solving Problems Involving
Fractions, Decimals and Percent-
ABM_BM11FO-Id-5

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Business Mathematics- SHS
Quarter 1, Week 2– Module 3: Problems Involving Fractions, Decimals and Percent

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Regional Director: Gilbert T. Sadsad

Assistant Regional Director: Jessie L. Amin

Development Team of the Module

Writer: ROMER ELUMBA, ABM Teacher-TNHS
Editors: NERISSA A. MORTEGA, HT III, San Lorenzo NHS
JULMA B. CARGULLO, MT, TNHS
HILDA J. CARLET, MT, TNHS
Language Editors: CHERRY BASILLA, TNHS
DESIREE CANICULA, TNHS
Reviewers: DIOLETA B. BORAIS, EPS, Tabaco City
JINKY VILLAREAL, EPS, Iriga City
JONJON MONTER, Principal, Sagrada HS, Iriga City
LOYD BOTOR, EPS, RO V
Layout Artist: ROWENA B. BENOYO, San Lorenzo NHS

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 Business Mathematics- SHS
Quarter 1, Week 2 – Module 3
Solving Problems Involving Fractions, Decimals and Percent

What is this module about?

This module will help you understand further the concepts of fractions,
decimals and percent in Business Mathematics by solving problems involving
these three ideas. You will be challenged to determine which operation must
be used to solve a given problem involving fractions/decimals/percent. This
module is divided into three lessons namely:
1. Solving Problems Involving Fractions
2. Solving Problems Involving Decimals
3. Solving Problems Involving Percent

After going through this module, you are expected to:

a. give examples of problems involving fractions, decimals and
percent; and
b. determine which operation(s) on fractions/decimals/percent must
be used to solve a given problem involving
fractions/decimals/percent.

• DECIMAL –> a number whose whole number part and the fractional
part is separated by a decimal point. The digits
following the decimal point show a value smaller than
one.

1
–> a fraction written in special form. Instead of writing 2, for
example, you can express the fraction as a decimal 0.5,
where zero is in the ones place and the five is in the
tenths place.

Examples: 3.14, 0.75, 1.25, 27.32

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• FRACTION –> from the Latin word fractus that means “broken”. It
represents a part of a whole or, more generally, any
number of equal parts. It consists of a numerator
written above the line and a non-zero denominator
written below that line.

𝟏 𝟏 𝟑 𝟏𝟕
Examples: ; ; ;
𝟐 𝟓 𝟒 𝟑

• PERCENT –> is a ratio whose second term is 100. Percent means

parts per hundred. This word comes from the Latin
phrase per centum, which means “per hundred”. We
use the symbol “%” for percent.

Examples: 99%, 100%, 75%, 24%

PRE - ASSESSMENT

Answer the following questions.

1. In a school, there are a total of 12,000 students. If 2/3 of the total
students are boys, how many are girls?

2. Every passenger in a domestic flight of an airline is allowed 20

kilograms of luggage for free. However, the excess baggage costs
Php 200 per kilogram. If a person has 26.3 kilograms of luggage, how
much extra will this person pay?

3. Rome buys 2 pens for 65 pesos each and 4 pencils for 5 pesos each. If
he gets a discount of 10% in the total bill, how much does he have to
pay?

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 LESSON 1: SOLVING PROBLEMS INVOLVING FRACTIONS

In this lesson, you are going to solve problems involving fractions

using the different fundamental operations.

LET'S GET STARTED!

Before we proceed with solving some problems, let us first recall

the steps on how to solve a word problem. The steps are as follows:

Step •Identify the question.( What is asked?)

1
Step •Identify the needed information. (What are the given?)
2
Step •Write an expression. (Create an equation)
3
Step •Solve the expression.
4
Step •Check to make sure that the answer is correct. (optional)
5

You may add or subtract fractions in problems that involve splitting up

part of a whole. For example:

1. Joy owns a parcel of land that has an area of 1 hectare. If she sells
1 1
hectare to Chan and 4 hectare to Ren, what part of the land was
2
left?

In solving this problem, you are going to use the steps mentioned
above.

• Identify the question.( What is asked?)

Step 1

❖ The question that the problem wants you to answer is, “What
part of Joy’s 1-hectare land was left?”

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 Step • Identify the needed information. (What are the given?)
2
Just list down the information given in the problem.
• Measure of Joys Land = 1 hectare
• Measure of land sold to Chan=1/2 hectare
• Measure of land Sold to Ren=1/4 hectare

Step • Write an expression. (Create an equation)

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These 2 fractions of land sold are parts of Joy’s 1-hectare parcel
of land. To solve the problem, you need to find out the total part of land
sold and subtract it from 1 (which is Joy’s 1-hectare land). Then its
difference is the measure of part of 1-hectare land left to Joy. Let’s form
the equation:

Let J = measure of land left to Joy,

C = measure of land sold to Chan
R = measure of land sold to Ren

We know that
J+C+R = 1 Hectare → definition of fraction

Thus,
J = 1-(C+R) →Addition Property of
Equality/Transposition Method

Then, the equation we are to use for this problem is

J = 1 - (C+R)

Step • Solve the expression

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Now, you can substitute the value of C and R from the given to
our working equation;

1 1
J=1-( + ) →substitution property
2 4

In the previous module, you were already taught how to perform

operations on fractions, right? Since in this example you were given a dissimilar
fraction, what are you going to do first?

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 1 1
Very good! You have to get the LCD first. And the LCD of 2,𝑎𝑛𝑑 4 is
4.Then, you are going to divide the LCD with the denominator of each fraction
and multiply the answer with their respective numerators. The resulting number
will be the new numerator and the LCD will be the denominator of your new
fraction. If all of the fractions were already of the same denominator, you can
now proceed with the operation.

LCD = 4

2+1
J=1-( ) → add the similar fractions
4

3 3
J=1-( ) → subtract from 1 by transforming it first
4 4
from dissimilar to similar fractions

4−3
J=( ) →subtract the similar fractions
4

→ (Thus, the measure of the parcel of land

1
left to Joy is 4)

Step • Check to make sure that the answer is correct. (optional)

5

To check if the answer is correct, you need to substitute the answer to

the original equation together with the other given quantities.

Given:
• Measure of land sold to Chan=1/2 hectare
• Measure of land Sold to Ren=1/4 hectare

Final Answer:
1
• The measure of the parcel of land left to Joy is 4
Original Equation:

J+C+R=1 Hectare

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 1
2. Rome bought a pizza worth Php 160.00. He ate 2 of a pizza, Rose
1 1
ate , and Emmy ate 8 . How much is the worth of the leftover pizza?
4

In solving this problem, you are going to use the steps given.

The question that the problem wants you to answer is “How much
is the worth of the fraction of pizza left when Rome, Rose and Emmy
finished eating?

Just list down the information given in the problem.

• Cost of Pizza = Php 160

1
• Part of pizza Rome ate = 2
1
• Part of pizza Rose ate = 4
1
• Part of pizza Emmy ate = 8

These 3 fractions are parts of one total pizza. To solve the

problem, you need to find out how much all three people ate and subtract
it from 1(which is the whole pizza). Then multiply the fraction for the left
pizza to Php 160 to find its amount. Let’s form the word equation:

• Let, v = amount of the fraction of pizza not eaten,

• w = fraction of pizza not eaten
• x = part of pizza Rome ate
• y = part of pizza Rose ate
• z = part of pizza Emmy ate

We know that
w + x + y + z = 1 whole pizza → definition of fraction
Thus,
w = 1 - (x + y + z) →Addition Property of
Equality/Transposition Method

v = (w)160 → Amount of the part of pizza not

eaten is equal to its fraction
multiplied by Php160

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Then the final equation would be,
v = [1 − (x + y + z)](160) → Substitution Property

Now, you can substitute the value of x, y, z from the given;

1 1 1
v = [1 − (2 + + 8)] (160) →Substitution Property
4

1 1 1
The LCD of , and is 8. Then, you are going to divide the LCD
2 4 8
with the denominator of each fraction and multiply the answer with their
respective numerators. The resulting number will be the new numerator
and the LCD will be the denominator of your new fraction. If all of the
fractions were already of the same denominator, you can now proceed
with the operation.

LCD = 8

4+2+1
v = [1 − ( )] (160) →add the similar fractions
8

7 7
v = [1 − ] (160) → subtract 8 from 1 by
8
transforming it first from
dissimilar to similar fractions

8−7
v=( ) (160) →subtract the similar fractions
8

1
v = (8) (160) → (Thus, the remaining part of
1 ]
the pizza is 8 .) Multiply 8 to 160

160
v=[ ] → divide
8

Thus, the amount of the part of

the pizza not eaten is Php 20.

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 Solve the following problems.
I. To complete the lyrics of the MATHdali Song below, supply the missing
parts of the solution for number 1 letters a and b. Each of the answers
has a corresponding missing lyric of the song.

MATHdali Song
Meron akong kaibigan pagharap ko sa Mundo,
1. ___________________________
Math ang katulong, sa ating pagsulong,
2. ___________________________
3. ___________________________
Nakakatakot, nakakalito.
4. ___________________________
Sipag, tiyaga, isip at talino.
Magtanong, mag - isip,
5. ___________________________
Magtanong, mag – isip,
6. __________________________
Magtanong, mag – isip,
7. _________________________
Magtanong, mag – isip,
Hey, sabay sabay tayo.
Kaya mo, kaya ko matutunan ang math.
Kaya mo, kaya ko mag – usap, magsikap
8. ________________________
The table below shows the possible answers to the missing parts of the
solution with their corresponding missing lyrics of the song MATHdali.

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 1. Joy sells different types of cloth. She cuts a bolt of cloth containing
1
100 yards into a single-pants cut of 14 yards each.
a. Into how many pieces was the bolt cut?

Solution:
To answer this question,
1
(1.) _________ 100 yards by 14 yards
Let x = number of pieces the bolt was cut
(2.) x = 1
14
1
(3.) What is the improper form of 14 ? ___
100
x= 5
4

(4.) x = (100) (5)

(5.) x = pieces

b. If Joy sells the cloth at Php 150 per cut, how much will the entire
bolt sell?
Solution:
To answer the 2nd question,
(6.) ____ the number of pieces the bolt was cut by Php 150.
Let y = amount of entire bolt if each cut was sold for Php
150

(7.) y = (80)(_____)
(8.) y = Php ________

II. Show a complete solution for problem number 2.

2. Miss Kaycee Fajardo won Php 300,000 in cash during the Miss
Manila beauty Pageant in June 2015. She spent her winnings in the
following items:

i. Savings Deposit: 1/4 of the amount

ii. ii. Pension Plan: 2/5 of the amount
iii. Cellphone: Php 45,000
iv. iv. LED TV: 1/8 of the amount

Then, she gave the remaining of her winnings to her

parents. How much was allotted on each?

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 You frequently work with decimals when dealing with money,
metric measurements and food sold by the kilos.
Even though the decimals may look intimidating, the problems
that you are going to solve are fairly simple to set up.

LET'S GET STARTED!

You may have to add, subtract, multiply, or divide decimals or do

a combination of two or more of these operations to answer the following
problems.
1. Antonia bought 4.5 kg of beef and 3.1 kg of pork. Lance bought 5.24
kg of chicken and 0.7 kg of pork. Who bought more meat, and by
how much?

❖ What is asked in the given word problem?

➢ Who bought more meat, and by how much? (To
find out who bought more meat, you first need to
find the total weight of meat each person bought)
❖ Given:
➢ Weight of meat Antonia bought = 4.5 kg of beef
and 3.1 kg of pork
➢ Weight of meat Lance bought=5.24 kg of chicken
and 0.7 kg of pork
❖ Solution:
➢ Let A = the total weight of meat Antonia bought
➢ L = total weight of meat Lance bought
A = 4.5 + 3.1 L = 5. 24 + 0.7
A = 7.6 L = 5.94
After getting the total weight of meat bought by each, we are to
compare the two totals to identify who bought more meat.
A = 7.6 L = 5.94
A is greater than L so Antonia bought more meat than Lance.
To identify by how much more meat Antonia bought compared
to Lance, we get the difference between A and L.
= 7.6 – 5.94
= 1.66
Thus, Antonia bought 1.66 kilos more meat than Lance.

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2. Joseph earned Php540 for working 6 hours. How much will he earn if
he works 7.5 hours?

❖ Solution:
• Given: Joseph was paid Php 540 for working for 6 hours.
𝑃ℎ𝑝540
Then, money earned in 1 hour is =
6 ℎ𝑜𝑢𝑟𝑠
= Php 90 per hour
Therefore, the money earned in 7.5 hours is
= 7.5 x 90
= Php 675

So, the money earned in 7.5 hours is Php 675

Solve the following word problems.

I. To complete the HUGOT Line below, supply the missing parts of the
solution for number 1. Each answer has a corresponding missing part
of the HUGOT Line.
“(1.) Kaba? Kasi (2.) ka sa
(3.) (4.) (5.) __ ”

The table below shows the possible answers to the missing

parts of the solution with their corresponding missing parts of the
hugot line.
POSSIBLE CORRESPONDING MISSING
ANSWERS PART OF HUGOT LINE
Subtract Gumitna
Add Equal Sign
43.65 Decimal Point
-113.075 Dalawa

25.5 Pagmamahalan

1 113.075 naming

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 1. Determine how much change would you get from Php 1000 if you
purchased 25.5 liters of gasoline that is worth Php 43.65 per liter?
Solution: To solve this problem, multiply 25.5 liters to (1.) ____,
then (2.) ____ the product from Php 1000.

Let x = change you would get from Php 1000

(3.) x = 1000 – (________)(43.65)

(4.) x = 1000 – (________)

(5.) x = _________

II. Show a complete solution for problem number 2.

1. In a grocery store, Maria is choosing between two brands of laundry

detergent that would have a lesser cost. Brand A with a net content of
2.2 kilograms costs Php 144.75and Brand B with net content of 900
grams costs Php 67.80. Which brand will Maria choose?

Solving problems involving percent may also be a bit

intimidating on your part. No worries, you will be guided by this module
on how to solve problems involving percent that you might come
across in your everyday life.

LET'S GET STARTED!

Here are several aids that will help you solve word problems that
involve percent:

➢ Make sure you understand the question that is asked

➢ Sort out the information to make a basic percent problem, such
as “25% of what number is 14?”
➢ The base will always be the original number, price or total.

Here are some examples of percent word problems.

1. The selling price of a toy is 500 pesos. If the profit is 25%, what
is the cost price of the toy?

Solution:
From the given problem, we know that the toy’s selling
price is Php 500 and the profit of the seller is 25% of the original

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 or cost price. So, that means Php 500 is the total of the cost price
and the 25% of the cost price. We may use this equation in solving
for the cost price of the toy.

Given:
o Selling price of the toy = Php 500
o Profit = 25% of the Cost Price
o Cost Price = ?

Let x = cost price of the toy

x + (25%)(x) = 500
x + 0.25x = 500
1.25x = 500
500
x = 1.25

x = 400

Thus, the cost price of the toy is Php 400.

To check, substitute Php 400 pesos to the x variable

(which is the cost price of the toy) of our working equation.
?
x + (25%)(x) = 500
?
x + 0.25x = 500
?
400 + 0.25(400) = 500
?
400 + 100 = 500
✓
500 = 500
2. Manuel found a wrecked Trans-Am that he could fix. He bought
the car for 65% of the original price of Php 360,000. How much
did he pay for the car?
Solution:
In problem number 2, it is given that Manuel bought the car
for 65% of its original price. So, to answer the question of how
much Manuel paid for the car, we need to find 65% of Php
360,000.

Let x = amount Manuel paid for the car

x = (65%)(360,000)
x = (0.65)(360,000)
x = 234,000

Thus, Manuel paid Php 234,000 for the car.

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Solve the following word problems that involve percent.
I. Complete the solution for number 1 by supplying the missing parts of
the solution.

1. Ben earns Php 640,000 a year. About 15% is taken out for taxes.
How much is taken out for taxes?
Solution: To get how much tax Ben pays for taxes a year, get
15% of ________.

Let x = Ben’s tax for a year.

x = (15%)(640,000)
x = (____)(640,000)
x = _____________

II. Show a complete solution for problem number 2.

2. Pamela bought an electric drill at 85% of the regular price. She paid
Php 1,644.75 for the drill. What was the regular price?

Solve each word problem below. Show a systematic solution.

1. At a sale, shirts were sold for Php 225.50 each. This price was 82%
of their original price. What was the original price?
2. A woman put Php 30,000 into a savings account for one year. The
1
annual rate of interest on the account was 6 2 %. How much was the
interest for the year?
3. Jessica is accepting an encoding job to support her studies. She can
1
encode 10 3 pages per hour. Last week, she worked for 6 hours each
day for five days. How many pages did she encode in all?
4. Dr. Rolando Lopez bought a dentist’s chair for Php 50,000. He paid
3
of this amount as a down payment. How much was the down
5
payment?
5. At the end of the school year, Lica, Angel, and Dave gathered all their
used papers, notebooks, old magazines and books, and brought
them to the nearby junkshop. If the junkshop weighed all the
materials at 85.85 kilogram and each kilogram is worth for Php 5,
how much would they get from the junkshop?

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• PRE – ASSESSMENT
1. 4 000 are girls.
2. The person must pay Php 1260 for his/her 6.3 kilograms excess
baggage.
3. Rome has to pay Php 135.

• PRACTICE TEST # 1
1. For letters a and b.
MATHdali Song
Meron akong kaibigan pagharap ko sa Mundo,
1. Pagsagot sa tanong, Ilan, Ano, Alin, Pano.
Math ang katulong, sa ating pagsulong,
2. Pag likha’t pagunawa ng hiwaga.
3. Minsan ang Math, mahirap at seryoso,
Nakakatakot, nakakalito.
4. Buti na lang may kasama pa tayo,
Sipag, tiyaga, isip at talino.
Magtanong, mag - isip,
5. Huwag matakot magkamali.
Magtanong, mag – isip,
6. Ang mahirap ay dadali.
Magtanong, mag – isip,
7. Ang math – tiyaga matututo.
Magtanong, mag – isip,
Hey, sabay sabay tayo.
Kaya mo, kaya ko matutunan ang math.
Kaya mo, kaya ko mag – usap, magsikap.
8. Isip plus tiyaga,Equals MATHdali

5
a. 1.) Divide 2.) 100 3.) 4.) 4 5.) 80
4
b. 6.) Multiply 7.) 150 8.) Php 12 000

2. i. Savings Deposit = Php 75 000

ii. Pension Plan = Php 120 000
iii. Cellphone: Php 45 000
iv. LED TV = Php 37 500
v. Amount she gave to her parents = Php 22 500

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 • PRACTICE TEST # 2
1. “Decimal Point ka ba? Kasi gumitna ka sa pagmamahalan naming
dalawa”

1.)43.65 3.) 25.5 5.) -113.075

2.) Subtract 4.) 1113.075
(None. In fact, you must add Php 113.075)

2. Brand A costs Php 65.795 per kilogram while Brand B costs Php
75.333 per kilogram. So, Maria will choose Brand A.

• PRACTICE TEST # 3
1. Php 96 000 2. Php 1 935

• ASSESSMENT
1. Php 275 3. 310 pages 5. Php 429.25
2. Php 1 950 4. Php 30 000

References:
• Lopez, B. R. C. Business Math Textbook for SHS, pp. 20-37
• Lopez-Mariano, N. D. Business Mathematics 1st edition, pp. 51-62
• Business Mathematics Teaching Guide
• ABS-CBN MATHDALI Show for the MATHDALI Song.

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