11

Business
Mathematics
Quarter 1 – Module 1 :
Expressing Fraction to Decimal
and Percent Forms and Vice
Versa
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Expressing Fraction to Decimal and Percent
Forms and Vice Versa!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real life situations or concerns.
This is a task which aims to evaluate your
Assessment level of mastery in achieving the learning
competency.
 In this portion, another activity will be given
Additional Activities to you to enrich your knowledge or skill of
the lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain deep understanding of the relevant competencies. You can do it!
 What I Need to Know

This module was designed and written with you in mind. It is here to help you
master the functions, roles and skills of a manager. The scope of this module
permits it to be used in many different learning situations. The language used
recognizes the diverse vocabulary level of students. The lessons are arranged to
follow the standard sequence of the course. But the order in which you read them
can be changed to correspond with the textbook you are now using.

The module is composed of one lesson, namely:

 Lesson 1 – Expressing Fraction to Decimal and Percent Forms and Vice
Versa

After going through this module, you are expected to:

1. Show understanding on the rules of expressing fraction to decimal and percent

forms and vice-versa;
2. Express:
a. Fractions to decimal and percent forms;
b. Decimals to fraction and percent forms;
c. Percent to fraction and decimal forms.
3. Value the importance of expressing fraction to decimal and percent forms and
vice-versa.
 What I Know

Directions: Read and analyze each question. Select your answer from the given
choices then write the letter on a separate sheet of paper.

1. Which is 1.25 in percent?

a. 125% c. 12.5%
b. 1.25% d. 0.125%

2. What is the fraction of 63%?

a. c.
63
1 63
100
b. d.
63
10 63
1000

3. What is the decimal of 25

?
125
a. 0.2 c. 0.22
b. 0.02 d. 0.25

4. What is the fraction of 0.52?

a. c. 3
13
25
45
b. d. 1
52
100 4

5. Catherine walked 2
hour on her first day of school. What decimal represents the
9
amount of time she spent walking?
a. 0.29 hour c. 0.22 hour
b. 0.2 hour d. 0.02 hour

6. There are 25 students performing in the Math Quiz Bee. 12 of them are boys.
What decimal represents the fraction of students that are boys?
a. 0.50 c. 0.46
b. 0.48 d. 0.44

7. Which decimal is equivalent to 85%?

a. 0.80 c. 0.08
b. 0.85 d. 0.008

8. Jake bought a cap in the December sale with 1

3 off the original price. What
percentage was taken off the price of the cap?
a. 25% c. 23%
b. 30% d. 33%
1
9. Which statement is true?
249 249
a. 24.9% = 2.49 = c. 24.9% = 24.9 =
100 1000
249 249
b. 24.9% = 0.249 = d. 24.9% = 0.249 =
100 1000

10. In a survey of 280 people, 88% said that they afraid of COVID. What decimal
represents the number of people who said they were afraid of COVID?
a. 0.8 c. 0.88
b. 0.08 d. 0.088

11. Lea got 35 correct answers on their 50 – item Math test. What percent of the test
did she answer correctly?
a. 70% c. 50%
b. 65% d. 35%

12. Allan bought a brand-new cell phone that cost of P12, 000. He avails 12%
discount. How much did he pay for it?
a. P12,140 c. P12,440
b. P13,140 d. P10,560

13. Marie an editor of a publishing company has edited 3

of a business book. What
8
decimal number has she completed?
a. 0.375 c. 0.65
b. 0.56 d. 0.87

14. A mini store sold 0.28 of the goods for today. What fraction of the goods was sold
today?
a. c. 14
28
100 25

b. 2 d. 1

25 4

15. Which statement is true?

a. 0.37 > 59% c. 59% < 0.53
b. 75% > 0.8 d. 0.095 > 5.9%

2
Lesson Expressing Fraction to
1 Decimal and Percent Forms
and Vice Versa

Doing business is not easy task because it requires determination, time

management, good record keeping and importantly, analytical ability. These are the
requirements for a successful business.

In today’s economic issue, there are more business deficit due to pandemic. This is
the very reason why a lot of business owners trim down the prices of their old stock
products. If you are one of the business owners, how are you going to sell your
products? One way to do that is to put your product on sale. In this situation, an
ability or knowledge in expressing fraction to decimal and percent forms and vice
versa is a great help.

What’s In

In your previous math subjects, you have learned how to perform the fundamental
operations on fraction and decimal, and the application of fundamental operations
on fraction and decimal in our daily lives especially in the field of business. As a
starter, you need to remember that when a whole quantity is divided into equal
parts, each part is called fraction where the number above the line is called
numerator and the number below the line is denominator. More so, the decimal
denotes a system of numbers based on the number of ten, tenth parts, and powers
of ten while percent is one part in every hundred.

Notes to the Teacher

Begin the lesson by letting the students do Activity No 1. Allow
the students to answer the given worksheet which will explore
their prior knowledge in expressing fraction to decimal and
percent forms and vice versa .

3
 What’s New

Below activity will help you check how much you know about how to express
fraction to decimal and percent forms and vice versa.

Activity 1: Let’s perform

Directions: Perform the following operations on fraction and decimal. Write your
answer on the space provided.

A. Fractions
2 3 1
1. 7
+ = 6. 5 −2 =
12 12 5 3

3
2. 5
−
7 7 = 7. 3 15
× 30 =
5

3. 2 + 4
2 1 = 8. 12 3
÷ 20 =
25
5 5

4. 1
= 9. 2
×
16
×3 =
1
12 +
5 10 5 25 8

1 3
5. 7
− = 10. 27 ÷ =
9 5 14

B. Decimal

1. 1.053 + 0.412 = 4. 12.8 ÷ 4.7 =

2. 5.260 − 3.911 = 5. [(6.2 − 3.8) ÷ (0.42 + 0.78) − 0.68] =

3. 4.28 × 3.56 =

4
 What is It

In Activity 1, you were able to perform the fundamental operation on fraction and
decimal that can use in next lesson.

Rules in expressing Fraction to Decimal and Percent Form and

vice-versa

1. Fraction to Decimal
a. Long Division Method
 Simply divide the numerator by denominator.
b. Another Method
 Find a number you can multiply by the bottom of the fraction to
make it 10, or 100, or 1000, or any 1 followed by 0s.
 Multiply both top and bottom by that number.
 Write down just the top number, putting the decimal point in the
correct spot (one space from the right side for every zero in the bottom
number).

2. Decimal to Fraction
 Write down the decimal divided by 1 (𝐝𝐞𝐜𝐢𝐦𝐚𝐥)
𝟏
 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.)
 Reduce the fraction in to lowest term

3. Decimal to percent
 Move the decimal point two places to the right and put percent sign.

4. Percent to Decimal
 Move the decimal point two places to the left or divide the percent by
100 and remove the percent sign.

5. Percent to Fraction
 Express the percent in to decimal first, then express it to fraction and
simply to the lowest term, if possible.

6. Fraction to Percent
a. Decimal way
 Divide the numerator by denominator, then multiply by 100
b. Denominator way
Note: it is useful if the fraction has a denominator which is a factor of 100.
 Divide 100 by the denominator to get multiplier, then multiply the
numerator of the fraction by multiplier to give an equivalent fraction
with a denominator of 100.

5
 What’s More

Activity 2: Cross – Number Puzzle

Directions: Express each fraction or decimal as a percent. Complete the puzzle by
spelling out your answer in the appropriate box.

ACROSS DOWN

1. 0.2 = % 1. 7
10 = %
20
2. = % 3. 3
= %
40 10

5. .15 = % 7. 3
= %
5

6. 1
= % 8. 0.08 = %
4

13 = % 10. 3
= %
9. 100 25

1. 7.
6. 8.

5. 10.

2. 3. 9.

4.

6
Activity 3: Complete the table!
Directions: Complete the table by expressing the fraction to decimal and percent
form. Write your answer on the space provided.

A.
DECIMAL PERCENT FRACTION

1. 0.42
2. 0.47
3. 0.125

4. 0.12
5. 1.3

B.
PERCENT DECIMAL FRACTION

1. 14%
2. 112%
3. 80%

4. 3%
5. 135%

C.
FRACTION DECIMAL PERCENT

1. 5/8
2. 3/2
3. 73/100

4. 3/5
5. 1 12/25

7
Activity 4: Express it!

Directions: Let the students express fraction to decimal and percent form and vice
versa.

A. Fraction to percent using denominator method.

1. 4 = % 2. 3 = % 3. 11
= = %
= 100 = 100 50 100
5 4

B. Decimal to percent.
4. 0.1256 = % 5. 0.008 = %

C. Decimal to fraction.
6. 0.42 = 7. 0.56 =

D. Fraction to decimal
8. 12
= 9. 62
=
15 16

E. Percent to decimal
10. 14% = 11. 112% = 12. 33% =

F. Percent to fraction
13. 65% = 14. 25% = 15. 53% =

Notes to the Teacher

Activities 2, 3 and 4 are designed to develop and enrich students’
knowledge on how they express fractions to decimal and percent
form and vice versa.

8
 What I Have Learned

At this point, let us see how much you have gained from the discussions and
activities you have undergone.

Activity 5: Flow me!

Directions: Write the correct process of expressing fraction to decimal and percent
form and vice versa on the pipe so that the water from the tank of expressing
fraction to decimal and percent form and vice versa can flow. Write your answer on
the box provided.

TANK OF
EXPRESSING
FRACTION TO
DECIMAL AND
PERCENT FORM
AND VICE VERSA

FRACTION

4.

DECIMAL
PERCENT

2.

9
 What I Can Do

This activity will help you transfer into real-life situations the knowledge and skills
you have gained or learned from this module.

Activity 6: Riddle!
“What did the baseball glove say to the ball”?

Directions: Solve each problem. Match your answer to a letter in the answer key.
Write the answer on the space above the number to find the correct answer to the
riddle. Write your answer in a simplest form.

1. There are 15 students in a room. Seven of them are boys.

Answer Key
What percent of the boys are there?
4/5..............L
2. There are 20 pens. Thirteen of these are blue. Seven are
black. What fraction of the pens is blue? 13/20..........U
3. There are 15 pieces fruit in a basket. There 3 bananas, 5
¼...................Y
apples, and 4 grapes. What fraction of the fruits are apples?

4. There are 12 puppies. Three are brown and 4 are white. 18..................A
What fraction of the puppies is brown?
35..................A
5. There are 18 cups. Four of the cups contain coffee, six of
cups contain milk and three contain water. What decimal 0.5.....................C
form contains milk and water?
0.24……. T
6. There are 17 balls in a box. Eight of the balls are red and
four of the balls are blue. What decimal form of the balls is 17/25 ….. E
blue?
1/3.................C
7. Liza got 16 correct answers in 20 item Math Quiz. What
fraction Liza got correct answers? 47%...........H
8. Maria sells 25 T- shirts, 13 of the T – shirts are sold out.
45.................O
What fraction of the T – shirts left?

9. There are 60 pairs of shoes. One – half of the shoes are 3/7...............P
rubber shoes and one – fifth of the shoes are leather. How
many pairs of shoes are not rubber and leather?

10.There are 56 stones. One – fourth of the stones are white

and one – eight is black. How many stones are not white
and black?

T O R_
5 10 3 1 4 2 7 9 6 8

10
 Assessment

Directions: Read and analyze each question. Write the chosen letter on a separate
sheet of paper.

1. Which is 1.45 in percent?

a. 145% c. 14.5%
b. 1.45% d. 0.145%

2. What is the fraction of 56%?

a. c.
56
1 14
25
b. d.
25
1000 56
10

3. What is the decimal of 13

?
20
a. 0.065 c. 6.5
b. 0.65 d. 0.6

4. What is the fraction of 0.72?

a. c. 3
18
25
25
b. d. 1
52
100 4

5. Sunshine walked 2
hour on her first day of school. What decimal represents the
5
amount of time she spent walking?
a. 0.49 hour c. 0.6 hour
b. 0.04 hour d. 0.4 hour

6. There are 35 students performing in the Math Quiz Bee. 15 of them are boys.
What decimal represents the fraction of students that are boys?
a. 0.43 c. 0.46
b. 0.45 d. 0.44
c.
7. Which decimal is equivalent to 165%?
a. 0.65 c. 1.65
b. 0.165 d. 16.5

8. Mark bought a pair of shoes in the December sale with 1

off the original price.
8
What percentage was taken off the price of the pair of shoes?
a. 12.5% c. 125%
b. 1.25% d. 0.125%

11
9. Which statement is true?
249
a. 24.9% = 2.49 = 249
100
c. 24.9% = 24.9 =
249 1000
b. 24.9% = 0.249 = 249
100
d. 24.9% = 0.249 =
1000

10. In a survey of 550 people, 76% said that they afraid of COVID. What decimal
represents the number of people who said they were afraid of COVID?
a. 0.7 c. 0.076
b. 0.76 d. 0.077

11. Shany got 45 correct answers on their 50 – item Math test. What percent of the
test did she answer correctly?
a. 70% c. 90%
b. 80% d. 95%

12. Mike bought a brand-new cell phone that cost of P14, 500. He avails 10%
discount. How much did he pay for it?
a. P12,140 c. P12,440
b. P13,050 d. P10,560

13. Rica an editor of a publishing company has edited 1 of a business book. How
8
many percent she completed?
a. 12.5% c. 75%
b. 10% d. 15%

14. A mini store sold 56% of the goods for today. What fraction of the goods was sold
today?
a. c. 14
14
100 25

b. 2 d. 1

25 4

15. Which statement is true?

a. 0.37 > 65% c. 45% < 0.3
b. 1 > 0.8 d. 0.125 > 5.9%
8

12
 Additional Activities

Let us reinforce the skills/knowledge that you have gained from this lesson by
doing the next activity.
Activity 7: Let you reflect!
Directions: Give a real – life situation expressing fraction to decimal and percent.

Here is the rubric for your output:

Criteria 5 Points 4 Points 3 Points

Content well Content somewhat Content not
Content focused on the focused on the focused on the
topic topic topic
Writing is very Writing is
Writing is not
Organization clear in somewhat
organization. organized. organized

Relatedness to Writing well Writing somewhat Writing not related

the topic related to the topic related to the topic to the topic

13
 11
Business Mathematics
Quarter 1 – Module 2:
Solving a Problem involving
Fractions, Decimals
and Percent

14
Introductory Message
For the facilitator:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Solving a Problem Involving Fraction,
Decimal and Percent!

This module was collaboratively designed, developed and reviewed by educators

from public institution to assist you, the teacher or facilitator in helping the
learners meet the standards set by the K to 12 Curriculum Most Essential Learning
Competencies (MELCs) in the “New Normal” situation while overcoming their
personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

15
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Solving a Problem Involving Fraction, Decimal
and Percent!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real life situations or concerns.
This is a task which aims to evaluate your
Assessment level of mastery in achieving the learning
competency.

16
 In this portion, another activity will be given
Additional Activities to you to enrich your knowledge or skill of
the lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain deep understanding of the relevant competencies. You can do it!

17
 What I Need to Know

This module was designed and written with you in mind. It is here to help you to
solve a problem involving fraction, decimal and percent. The scope of this module
permits it to be used in many different learning situations. The language used
recognizes the diverse vocabulary level of students. The lessons are arranged to
follow the standard sequence of the course. But the order in which you read them
can be changed to correspond with the textbook you are now using.

The module is composed of one lesson, namely:

 Lesson 1 – Solving a Problem involving Fractions, Decimals and Percent.

After going through this module, you are expected to:

1. Give real–life situations to illustrate fractions, decimals and percent;

2. Solve a problem involving fractions, decimals and percent; and
3. Appreciate the use of fractions, decimals and percent in solving real-life
problems.

18
 What I Know

Directions: Read and analyze each question. Write the chosen letter on a separate
sheet of paper.

1. Ramon worked in the hardware store for 8 ¼ hours while Raul worked 8 ¾
hours. How many total hours did the two worked?
a. b. 15 c. 17 d. 43
19
2 2
5

For items 2-3:

Ciara bought 4 ¼ kg of papaya, 3 ½ kg of apples, 4 ¾ kg of banana and 2 ½kg of
grapes.

2. How many kg of fruits she bought?

a. 9 11 b. 15 c. 11
d. 20
40 40

3. If a kilogram of banana was bought for ₱20.50, how much is the total cost of
banana?
a. ₱ 166.125 b. ₱ 165.125 c. ₱ 95.325 d. ₱97.375

4. Audrey needs 95 kilograms of potatoes. She buys 12 bags. There are three 5-
kilogram bags. The rest are 10-kilogram bags. How many 10-kilogram bags are
there?
a. 8 b. 9 c. 10 d. 11

For items #5-8:

Inno earns ₱180 000.00 a year where he spends 1
5 for food, 1
for rent, 1
for
8 10
clothing, and 1
for recreation.
20

5. How much does he spend for food?

a. ₱9 000.00 b. ₱18 000.00 c. ₱22 500.00 d. ₱36 000.00

6. How much is his total expenses?

a. ₱27 000.00 b. ₱85 500.00 c. ₱40 500.00 d. ₱58 500.00

7. How much does he save?

a. ₱98 500.00 b. ₱94 500.00 c. ₱112 500.00 d. ₱120,000.00

8. How much does he spend for rent?

a. ₱22 500.00 b. ₱9 000.00 c. ₱18 000.00 d. ₱36 000.00

9. Ana sells different types of cloth. She cuts a bolt of clothing 100 yards into
single-pants cut of 1 ¼ yards each. Into how many pieces was the bolt cut?
a. 70 pieces b. 80 pieces c. 60 pieces d. 90 pieces

1
To answer item #10, use the given in item #9

10. If Ana bought the bolt at ₱90.00 per yard, how much gross profit will she earn?
a. ₱3 000.00 b. ₱9 000.00 c. ₱6 000.00 d. ₱12 000.00

11. If I have ₱25.00 which represents ¼ of my entire money, how much money do I
have in all?
a. ₱50.00 b. ₱200.00 c. ₱100.00 d. ₱300.00

12. Carlo paid ₱165.50 for 12 ½ liters of a certain compound. How much was the
price per liter?
a. ₱13.24 b. ₱14.00 c. ₱14.50 d. ₱ 15.00

13. What is 23% of ₱348.00?

a. ₱34.8 b. ₱48.00 c. ₱80.04 d. ₱3.48

14. What is 3 as large as ₱900.00?

8
a. ₱33.75 b. ₱337.50 c. ₱300.00 d. 430.50

15. In a class of 40, 30% are girls. How many are girls?
a. 28 b. 30 c. 24 d. 12

2
Lesson Solving a Problem involving
1 Fractions, Decimals and
Percent

Many people have become rich because of a successful business. Did you ask
yourself to become one of them? but how are you going to start? To become a
successful entrepreneur, you must develop your knowledge and skill in math
especially in solving a problem related to a business. That’s why you need to learn
solving problem involving fraction, decimal and percent and how you are going to
apply it.

What’s In

In the previous lesson, you have learned about how to express fraction to decimal
and percent form and vice versa and how to perform the fundamental operations
on fraction and decimal. Owning and running a business are not easy. You must
be able to perform the basic functions of a businessman like buying, financing,
pricing, selling and servicing. These involve constantly computing or solving
number problems involving fraction, decimal and percent. In the previous lesson,
you have learned how to express fraction to decimals and percent form and vice
versa. This module is designed to how you solve a problem involving fraction,
decimal and percent.

Notes to the Teacher

Begin the lesson by letting the students do Activity No 1. Allow
the students to answer the given worksheet which will explore
their prior knowledge in solving a problem involving fraction,
decimal and percent

3
What’s New

Below activity will help you check prior knowledge in solving a problem involving
fraction, decimal and percent.
Activity 1: Think about it!
Directions: Read and analyze the situation below and answer the questions
provided. Write your answer on separate paper.
Last March, President Rodrigo Duterte declared our country to be under
Enhanced Community Quarantine (ECQ) because of the COVID – 19 Pandemic.
One of the government programs was Social Amelioration Program (SAP) to support
the less fortunate people, your mother was one of the beneficiaries of the said
program and that benefits amounting of P5, 000. After receiving the said amount of
money, she went to the market to buy some necessities, she bought 3 ¾ of rice at
price of P43.50 per kilo, 1 ¼ kilo of meat at P250.00 per kilo and 2.75 kilo of fruits
at P57.25 per kilo.

Questions:

1. If you were your mother, how you are going to compute the total amount of
her goods?
2. How are you to subtract from your budget the total amount of rice? Meat?
And fruits?

4
What is It

Operations on fractions

1. Adding/Subtracting Fractions 𝑎 𝑐 𝑎+𝑐 𝑎 𝑐 𝑎−𝑐

𝑏 +𝑏= 𝑏 𝑎𝑛𝑑 𝑏− 𝑏= 𝑏

 In adding and subtracting like fraction, simply add/subtract the

numerators over the same denominators.
 If fractions are unlike, determine the Least Common Denominator LCD and
proceed as the operation.
 In adding/subtracting from a whole number, add or subtract from the
whole number then write 1 as a fraction with the same denominator as the
fraction to be added and subtracted since these are like fractions, perform
addition and subtraction as usual.
 In adding/subtracting mixed numbers, write the fraction in improper
fraction then proceed to addition and subtraction.

2. Multiplying fractions
𝑎 𝑐 𝑎×𝑐
𝑏 ×𝑑= 𝑏×𝑑

 In multiplying fractions, multiply the numerators to find the numerator of

the product same with the denominators then simplify the resulting
fraction.
 In multiplying mixed numbers, convert first to improper fractions then get
product of numerators and denominators.

3. Dividing fractions
𝑎 𝑐 𝑎 𝑑 𝑎×𝑑
𝑏 ÷𝑑= 𝑏×𝑐 = 𝑏×𝑐

 In dividing fractions, get the reciprocal (interchange the numerator and

denominator) of the fraction after the division sign then get the product of
the first function and the reciprocal of the second function.

Operations on Decimal

1. Adding decimal
 In adding decimals, write one number below the other, aligning the decimal
points and the number with the dame 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.

5
2. Subtracting decimal
 In subtracting, write the number to be subtracted (smaller number) below
the other number (larger number). Then proceed to the same condition of
adding decimals.
3. Multiplying Decimal
 In multiplying decimals, perform the usual multiplication, temporarily
disregard the decimal points when the product is obtained, and add the
decimal places of both fractions then move the decimal point to the left by
the sum of decimal places of the factors.
4. Dividing decimal
 In dividing decimals, it is like the usual division of whole numbers. Move
the decimal point of divisor to the right end. Move the decimal point of the
dividend with the same number. Then proceed with usual division, and put
the decimal point in the quotient exactly above where it occurs in the
dividend

Steps in Solving Fraction, Decimal and Percent

Here are the steps that will help you to solve a problem when involving fraction,
decimal and percent:

1. Read and understand the problem

 What problem is being asked to find?
 What information is needed to solve the problem?
2. Make a diagram
 How can you solve the problem?
 How can you answer what being asked?
3. Solve it
 Carry out the diagram
4. Check the answer
 Does the answer match the question?

Notes to the Teacher

The brief discussion above provided enough information for the
students to do the activities on the succeeding pages. Such
activities are designed for individual preparation and lesser
teacher intervention.

6
What’s More

Activity 2: Riddle!

“I have a key but no doors. I have space but no rooms, I allow you to enter but
you are never able to leave. What I am?”
Directions: Solve each problem. Match your answer to a letter in the answer key.
Write the answer on the space above the number to find the correct answer to the
riddle.

1. Jasmine is baking a cake that requires two and one- Answer Key
half cups of flour. Jasmine poured four and one-sixth
2...........................
cups of flour into a bowl. How much flour should 13 Y
Jasmine take out of the bowl?
7. 63..............R
2. Gloria bought 4.53 kilograms of apple and 3.1
kilograms of banana. Tony bought 5.24 kilograms of P863.78……O
grapes and 0.7 kilograms of lemon. How much
kilogram of fruits Gloria bought? 148….............D

3. The service charge in a restaurant is 10 % of the bill.

If Sarah’s bill is P785.25, what is the total amount
did she paid?
17.......................
5 32 E
4. Julia made a face masks for donation in Malaya
Foundation. Her roll of cloth is 35 meters long. For
each face mask, she needs 0.235 meter. How many
face masks could she make from her roll of cloth?
3
5. A piece of land, 7 hectares in area, is to be developed
8
into a farm. According to the plan, 14 of the land is to
be left as a wildlife preserve. How many hectares
will
be developed?

K B A
5 1 3 2 4

7
 Activity 3: Flip Word!
Directions: Solve the following problems to arrange the flip word of the correct
answer.

1. In a certain barangay, the 2014 population

was 3456. In 2018, the population
increased to 5783. How many percent of
population increased?

2. Lanie helps her mother in the market after

her classes. If she works for a total of 14.35
hours in the market for 5 days, what is the
average number of her working hours in a
day?

3. A shop sells mango, vanilla and strawberry

ice creams. 45% of the ice creams sold are
vanilla, and 17% are strawberry. What
percentage are mango?

1
4. Sharon bought a ribbon that is 3 meters
4
long. She needs to cut from it a piece
measuring 54 meters. How long is the
remaining part?
3
5. If Ariel bought 3 meters of cable wire and
4
divided equal meters for the extensions of
his cable TV for each of three rooms of his
house. How long was each piece?

8
 Activity 4: True or False
Directions: Check the appropriate box that corresponds to your answer. If the
statement is incorrect, give the correct answer.

STATEMENT TRUE FALSE CORRECT

ANSWER
13
1. 2
, are equivalent fraction?
4 26

2. 84% is equal to 21
25

3. 0.25 is equal to 1
8

4. In converting decimal to percent, move the

decimal point to the right and write the
symbol % at the end of the number.
5. 0.543 is equal to 54.3%.
6. 3
is equal to 60%.
5

7. Gloria bought 4.53 kilograms of apple and

3.1 kilograms of banana. Tony bought 5.24
kilograms of grapes and 0.7 kilograms of
lemon. Is Tony bought more fruits?
23
8. Did Mrs. Santos used 1 kg of meat for
24
1
adobo when she bought 6 kg of meat. She
3
1 1
used only 2 kg for menudo and 2 kg for
4 8
afritada and the rest is for adobo.
9. Ryan says “1 of 40 is more than 3 of 35”. Is
2 4

this right?
10.Teresa got 21
on Math test means she got
25

84%?

Notes to the Teacher

Activities 2, 3 and 4 are designed to develop and enrich students’
knowledge on how to solve a problem involving fraction, decimal
and percent and how they apply in real – life.

9
What I Have Learned

At this point, let us see how much you have gained from the discussions and
activities you have undergone.
Activity 5: Exit Slip
Directions: Complete the sentence on the Exit Slip (Fisher and Frey, 2004).

EXIT SLIP

1. Write one you learned today

2. I didn’t understand in

3. I enjoyed doing in

4. I would like to learn more about

5. Please explain more about

6. The thing that surprised me the most today was

10
What I Can Do

This activity will help you transfer into real-life situations the knowledge and skills
you have gained or learned from this module.
Activity 6: 1, 2, 3, Action!
Directions: Give real – life situations to illustrate fractions, decimals and percent
through writing short poem, song, pick – up lines or hugot lines. You may select
one from the given examples.

Here is the Rubric for your output.

Rubrics in Rating Activity 6: 1, 2, 3, Action!

Standard Illustrate the fractions, decimals and
percent in a composition
10 The composition must have an illustration
of fractions, decimals and percent
8 The composition has some of fractions,
decimals and percent illustrated
6 The composition has frequently
illustration of fractions, decimals and
percent
4 The composition has no illustration of
fractions, decimals and percent

11
 Assessment

Directions: Read and analyze each question. Write the chosen letter on a separate
sheet of paper.

1. Dennis worked in the hardware store for 6 ½ hours while John worked 8 ¾
hours. How many total hours did the two worked?
19 15 c. 17 d. 151
b. 2 b. 2 4

For items 2-3:

Ciara bought 2 ¼ kg of papaya, 3 ½ kg of apples, 4 ¾ kg of banana and 2 ½kg
of grapes.

2. How many kg of fruits she bought?

a. 9 11 b. 13 c. 11
40 d. 20
40

3. If a kilogram of apple was bought for ₱65.25, how much is the total cost of
apple?
a. ₱ 228.375 b. ₱ 165.125 c. ₱ 95.325 d. ₱97.375

4. Maria needs 115 kilograms of potatoes. She buys 12 bags. There are three 5-
kilogram bags. The rest are 10-kilogram bags. How many 10-kilogram bags are
there?
a. 8 b. 9 c. 10 d. 11

For items 5-8:

Ben earns ₱250 000.00 a year where he spends 1
for food, 1
for rent, 1

4 5 8
for
clothing, and 1
20 for recreation.

5. How much does he spend for food?

a. ₱50 000.00 b. ₱60 000.00 c. ₱62 500.00 d. ₱36 000.00

6. How much is his total expenses?

a. ₱156 250.00 b. ₱85 500.00 c. ₱40 500.00 d. ₱58 500.00

7. How much does he save?

a. ₱93 750.00 b. ₱94 500.00 c. ₱112 500.00 d. ₱120,000.00

8. How much does he spend for rent?

a. ₱22 500.00 b. ₱9 000.00 c. ₱31 250.00 d. ₱36 000.00

12
 9. Cara sells different types of cloth. She cuts a bolt of clothing 112 yards into
single-pants cut of 1 ¾ yards each. Into how many pieces was the bolt cut?
b. 80 pieces b. 76 pieces c. 64 pieces d. 90 pieces

To answer item #10, use the given in item #9

10. If Cara bought the bolt at ₱75.00 per yard, how much gross profit will she
earn?
b. ₱3 000.00 b. ₱9 000.00 c. ₱6 000.00 d. ₱4 800.00

11. If I have ₱150.00 which represents 60% of my entire money, how much money
do I have in all?
b. ₱50.00 b. ₱200.00 c. ₱250.00 d. ₱300.00

12. Sean paid ₱175.25 for 15 ½ kilograms of a certain compound. How much was
the price per kilogram?
a. ₱13.24 b. ₱11.31 c. ₱14.50 d. ₱ 15.00

13. What is 65% of ₱1655.00?

b. ₱1076.56 b. ₱1075.75 c. ₱1087.00 d. ₱1056.65

14. What is 3 as large as ₱1000.00?

8
b. ₱33.75 b. ₱337.50 c. ₱300.00 d. ₱375.00

15. In a class of 55, 20% are girls. How many are girls?
a. 28 b. 30 c. 24 d. 11

13
Additional Activities

Let us reinforce the skills/knowledge that you have gained from this lesson by
doing the next activity.
Activity 7: Solve it!
DirectionsDirections: Solve the following problem involving fractions, decimals
and percent. Write only the final answer.

1. A shopping mall offers 50% off from the original price in selected items only.
What fraction is taken off the prices?

2. In survey, seven out of ten people said they prefer a particular brand of soap.
What is this figure as a percentage?

3. Pedro bought some plywood that was 2.5 meters long. How did he write it in
fraction form?

4. In a class, there are 55 students and 23 of these are female. What percent of
the class are male?

5. Sophie has travelled 18 of the distance from Narra to Puerto. How much has
72
she travelled in decimal.?

14
 11
Business Mathematics
Quarter 1 – Module
3: Kinds of Proportion

15
Introductory Message
For the facilitator:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Kinds of Proportion!

This module was collaboratively designed, developed and reviewed by educators

from public institution to assist you, the teacher or facilitator in helping the
learners meet the standards set by the K to 12 Curriculum Most Essential Learning
Competencies (MELCs) in the “New Normal” situation while overcoming their
personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

16
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Kinds of Proportion!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled into process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real life situations or concerns.

Assessment This is a task which aims to evaluate your

level of mastery in achieving the learning
competency.

17
 In this portion, another activity will be given
Additional Activities to you to enrich your knowledge or skill of
the lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain deep understanding of the relevant competencies. You can do it!

18
 What I Need to Know

This module was designed and written with you in mind. It is here to help you
master the kinds of proportion. The scope of this module permits it to be used in
many different learning situations. The language used recognizes the diverse
vocabulary level of students. The lessons are arranged to follow the standard
sequence of the course. But the order in which you read them can be changed to
correspond with the textbook you are now using.

The module is composed of one lesson, namely:

 Lesson 1 – Identify the Different kinds of proportion and write

examples of real-life situations for each

After going through this module, you are expected to:

1. identify the different kinds of proportion;
2. differentiate the kinds of proportion;
3. solve for the different unknowns involving direct proportion; and
4. give real-life situations involving the kinds of proportion.

1
 What I Know

Directions: Choose the letter of the best answer. Write the chosen letter on a
separate sheet of paper.

1. Which of the following refers to the equality between ratios?

a. Ratio c. Extremes
b. Means d. Proportion

2. In the proportion 1:2=8:16, what are the means?

a. 16 only c. 1 and 16
b. 2 and 8 d. 1 and 8

3. Given the same proportion, what are the extremes?

a. 1 and 16 c. 1 and 8
b. 2 and 8 d. 2 and 16

4. Which of the following is a proportion?

a. 2:3 c. 1:2:3
b. 3:4 d. 2:4=8:16

5. If there are 30 boys and 40 girls in the ABM class, what is the ratio of boys
against girls?
a. 3:4 c. 3:2
b. 2:3 d. 4:3

6. Which of the following real life situations does proportion best apply?
a. Grade computation
b. Computing the height of a tree
c. Computing for the shares of each partner
d. Computing the net worth of a company

7. X, Y and Z are partners and agreed to divide their capitalization in a ratio of

1:2:2 to put up a new business. This situation best describes what types of
proportion?
a. Partitive Proportion c. Inverse proportion
b. Direct Proportion d. None of these

8. Given that the partners have to make 500, 000 as capital. How much does
partner X should contribute if the ratio of capitalization is 1:2:2 for X, Y, and Z?
a. 100, 000 c. 300, 000
b. 200, 000 d. 250, 000

2
9. Using the given data for capital and ratio of capitalization in item number 8, how
much do partners Y and Z should give?
a. Both should contribute 200, 000
b. 150, 000 for Partner Y and 250, 000 for Partner Z
c. 300, 000 for Partner Y and 100, 000 for Partner Z
d. Both should contribute 100, 000

10. Find the simplest ratio of 60:75.

a. 2/3 c. 12/15
b. 4/5 d. ¾

11. A dozen of umbrella cost 1, 800. At this rate, what is the cost of 5 umbrellas?
a. 750.00 c. 350.00
b. 250.00 d. 800.00

12. If 4 pair of shoes cost P1, 500, how many pair of shoes can you buy with P3,
750.00?
a. 5 c. 10
b. 8 d. 15

13. Find x in a proportion x: 30=14:70?

a. 6 c. 4
b. 5 d. 8

14. What is x in a proportion 12:x=60?

a. 0.5 c. 0.20
b. 0.10 d. 5

15. A delivery truck can spend 18 liters of gasoline for traveling 166 kilometers. At
this rate, how many kilometers can it travel for 800 liters?
a. 7, 377.78km c. 8, 377.78km
b. 7, 277.78km d. 7, 377.97km

3
Lesson
Identifying the Different kinds
of proportions and write
1 examples of real-life situations
for each

We might be wondering how mathematical principles can be applied in our daily

lives. Indeed, it is really difficult to imagine but math is actually applicable to
almost every aspect of our life, especially in business world. Ratios and proportion
are actually good examples of mathematical principles that is always present in a
man’s business. It is used in business activities like determining shares in
profit/loss, and the capital contribution of the partners. It is even applicable in
determining the production cost and numbers of product to be produced.

What’s In

In the previous lesson, you have learned fractions and its use in real life event. You
also learn to illustrate fractions, decimals and percentage through engaging in
problems which involve these three. Fractions are important to learn and
understand for they tell us what portion of a whole we need, have and want.

The next activity will help you check your prior understanding and learning as to
the types of proportion.

Notes to the Teacher

Begin the lesson by letting the students do Activity no.1 as a way
of presenting the lesson. Allow students to answer the given
worksheet which will explore their prior knowledge on types of
proportion.

4
 What’s New

Activity 1: Find me
In this activity, you will have to solve first the given equation or problem to
complete the word. Each word is related to the kinds of proportion. Each space has
corresponding value equivalent to letters. Let’s get started. Come on and have fun.

LETTERS A B C D E F G H I J K L M
VALUE 1 2 3 4 5 6 7 8 9 10 11 12 13

LETTERS N O P Q R S T U V W X Y Z
VALUE 14 15 16 17 18 19 20 21 22 23 24 25 26

Fill in the missing letter by finding the value of x and/or solving the problem. Show
your solution. After you get the value, check on its equivalent letters above.

1. D R T
1.1. x:27=3:9
1.2. 80:10=40:x
1.3. If one pen costs P75.00, how many pens can you buy with P225.00?

2. N SE
2.1.2:3=6:x
2.2.How many apples can you buy with P990.00 when the ratio of apple is
1:45?
2.3.2:x=2:5
2.4.If the cost of one kilo eggplant is P60.00, how many kilos of eggplant can
you have with P1, 080.00?

3. P A T IVE
3.1.1:2=9:x
3.2.1:3=3:x
3.3.How many men do you need to finish the building project in 3 months, if 10
workers are able to finish it in 6 Months?

5
 What is It

To further strengthen your knowledge as to the kinds of proportion and its uses to
real life event, let us focus and have time on reading the discussions below.

Proportion Defined
Proportion is defined as the equality of ratios which means that a ratio can be a
proportion if they have equal values or they are equivalent ratios.

There is a rule concerning proportion which you have to properly understand that
is “The product of the means must be equal to the product of the extremes”. The
mean is the inner or the middle term and an extreme is the outer term.

2:3=4:6

Means 12

Extremes 12

Before we discuss the kind of proportion, let us have first little review about ratio
because understanding ratio is also essential in this part.

Ratio is a relation between two numbers expressed as quotient or fraction and/or

it indicates how many times one number contains another.

Example: Supposed that in a survey on parents whether they agree or disagree to

open classes on August showed that 40 out of 100 answered agree, what is the
ratio of agree against disagree?

To find the ratio, just divide 40 agree to 60 disagree and reduce it to lowest terms.
So we have 40/60. To reduce it to lowest terms, you must find number which is
divisible by 40 and 60; in this case we have 20.

Therefore 40/60 is same as 2/3 and the ratio of agree to disagree is 2:3 (read as 2
is to 3) on the other hand the ratio of disagree to agree is 60/40 or 2/3 = to 3:2. We
usually express ratio in whole numbers.

Kinds of Proportion
The three kinds of proportions are Direct Proportion, Inverse Proportion and
Partitive Proportion. How do they differ with each other? Let us dig deeper.

6
 Direct Proportion – a number is directly proportional to another when one value
increases, so does the other or when one value decreases it will make other value
decreases too.
Sample Problem:
1. For every 1 kilo of flour, 50 pieces of pastel can be made. How many kilos of
flour are needed to produce 575 pieces of Pastel?
Answer:
Given: 1 kilo of flour to 50 pieces of pastel
Kilos of flour to 575 pieces
Solution:
1:50=x: 575
1/50=x/575 cross multiply
1(575)=x(50)
575=50x
X=11.5
As you noticed, as 1 kilo increases to 11.5 kilos, 50 pieces of pastel also increases
to 575. This is a sample illustration on how direct proportion used in real life
scenario.

2. Nina earns 10, 000 in 20 days for her online business. How much will she
earn at 30 days?
Answer:
Given: 10, 000: 20 days
x: 30 days
Solution:
Let’s put it into fraction
10,000 𝑥 cross multiply
20 = 30

Then we get,
10, 000(30) =20x
300, 000=20x – divide both sides by 20
300,000 20𝑥
20 = 20
X=15, 000
We observe that as one quantity increases, the other one also increases and this
made it as direct proportion.

Inverse Proportion - The quantities are in inverse proportion when one value
increases, the other decreases or when one quantity decreases another quantity
increases.
Sample Problem:
1. If two workers can finish to pack a products in four weeks. How many
workers are needed if the target schedule should only be three weeks?
Answer:
Given: 2 workers in a week
Solution:
More workers: Less Workers = More week: Less Weeks

7
 x:3=4:2
x/3=4/2 – cross mutiply
2(x)=4(3)
2x=12
x=12/2
x=6
You observed that one quantity is inversely proportional to another becasuse as
workers increases the weeks to finish packing the products decreases.

2. If 6 men can paint the wall in 64 hours, find the number of men required to
paint the wall in 48 hours?
Answer:
Given: x:6=64:48
Solution:
More men: Less men= More hours:less hours
Now lets put it into numbers
X (no. of men required): 6 men=64 hours:48 hours
In fraction, we have,
𝑥 64
= – cross multiply
6 48
48x= 6(64)
48x=384 – divide both sides by 48
48𝑥 384
= 48 48
x=8
So we need 8 men to finish the job in 48 hours, observe that the number of men is
inversely proportional to time required to finish the job.

Partitive Proportion - When a whole part is being divided into many parts
according to ratio, it is partitive proportion or it involves identifying parts of a
whole based on the given ratio.
Sample Problem
1. Jessa, Abel and Edward are partners in Beauty shop business. They agreed
to divide their profits in a ratio 1:2:3. How much should each receive if the
total profit is 50, 000.00?
Answer:
Given: 50, 000.00 into part 1: 2: 3
Solution:
1+2+3=6
Jessa’ share
1/6 x 50, 000
50, 000/6
= 8, 333.333333
Abel’s share
2/6x 50, 000
100, 000/6
=16, 666.666667

8
 Edward’ share
3/6x 50, 000
150, 000/6
=25, 000

In this case, we see that the whole was divided into parts using the ratio to
determine the share of each partner. This illustrates partitive proportion in real life
situation.

2. Three boys sold garlands in the ratio 2:3:4. Together they sold 225 garlands.
How many garlands did each boy sell?
Answer:
Given: 225 total garlands sold into 2:3:4
Solution:
2+3+4=9

Then if we make the ratio 2:3:4 into fraction, it will become, 2 3 4

1 9 ,9 ,9 .
2 Boy
st

(225)=49.99 – divide 2 to 9 and multiply to the total garlands

9
2nd Boy
3
(225)=74.99
9
3rd Boy
4
(225)=99.99
9
So the boys sell 49.99, 74.99 and 99.99 resectively.

Notes to the Teacher

Activities on the succeeding pages are designed to develop and
enrich students’ knowledge on the kinds of proportions. The
activities ensure that students’ full understanding of the lesson is
achieved.

9
 What’s More

In the previous discussions, you have learned that Proportion has three kinds
known as Direct Proportion, Inverse Proportion and Partitive Proportion. Let us
enhance more your understanding by doing this Activity.

Activity 2: Let us Practice.

Direction: On a separate sheet of paper, solve the following problems and identify
whether it is a Direct Proportion, Inverse Proportion, or Partitive Proportion.
1. Andrea and Lino are partners. They share profits and losses at a ratio of 2:3.
If the capital of Andrea is P15, 600, how much is the capital of Lino?

2. A business owner in Bataraza promised to donate P1.00 for P20.00 peso sale
on his store for the front liners in fighting covid-19 Pandemic. The financial
report shows that the sale for the month is P2, 000, 000.00. How much
should be his donation?

3. Belenda received an order from a client to be finished in two weeks for her
furniture business. If two persons can finish the furniture in one month,
how many workers does she need to meet the deadline?

4. The secondary school of Tarusan buys 1 gallons of alcohol for 45 students.

How many gallons of alcohol do they need to buy if they have 800 students?

5. Supposed that three persons can finish installing all the solar panels in the
classroom for one week, how many persons do they need to finish the job if
the signed contract is only three days?

10
 Activity 3: Practice Pa More
Directions: Choose the letter that corresponds to each question. Write the chosen
letter on a separate sheet of paper.

A. Direct Proportion K. 45 workers

B. Proportion L. 50 pairs
C. 5, 000 M. 45 workers
D. 333.33, 666.67 and 1, 000
E. 20,000 and 30, 000
F. 40 pairs
G. Inverse Proportion
H. 40 workers
I. 15, 000
J. Partitive Proportion

1. Divide 2,000 in the ratio 1:2:3.

2. The equality between ratios is known as .

3. In a midst of Pandemic, the government extends help to the citizens by giving

5,000.00 to 1 household. How many households can be benefited if the available
funds for every province is 25, 000, 000.00?

4. If one value increases and it results to an increase of another value it is called

.

5. ABM students sell 2 pairs of shoes for P300.00. If Mary Joy, a reseller has a
capital of P 6, 000.00, how many pair of shoes can she buy?

6. One quantity increases and the other one decreases refers to .

7. Cymund and Jessica are partners who agreed to share contribution in a ratio
2:3. If the needed capital for them to establish their business is 50, 000, how
much should each partner contribute?

8. Sam and Amer are bestfriends who planned to build a resort at Barangay
Malihud. If 20 workers can finish the resort in one year, how many workers are
needed if the resort should be finished in six months?

9. Dividing whole into parts according to ratio.

10. During Enhance Community Quarantine, Janel, the owner of pineapple farm
in Bataraza, pledge to donate P10.00 for every 2 pineapples she can sell. If she
sold 3, 000 pieces of pineapple, how much money should she donate to the
Authority?

11
 What I Have Learned

In the previous activities, we have tested your understanding on the kinds of

proportion as to how they are used in real life situation. Now, let us do more.

Activity 4: Complete me!

Directions: On a separate sheet of paper, complete the statements below with the
knowledge you acquired or if there are unclear concepts that concern you from this
lesson. Bear in mind to accomplish the task with honesty in mind.

1. I learned that…

2. What I feel now is…

3. I think I need to explore more about…

4. The lesson helped me …

5. I need to have more practice on …

12
 What I Can Do

This activity will help you find out if you truly appreciate the use of proportion in
real life situation. Let us do this.
Activity 5: Give me a sample
Directions: Using the template below, cite three examples or situation for each of
type of proportion. Answers will be written in a separate sheet paper.

Direct Proportion

1.
2.
3.

Inverse Proportion

1.
2.
3.

Partitive Proportion

1.
2.
3.

13
 Assessment

Directions: Choose the letter of the best answer. Write the chosen letter on a
separate sheet of paper.

1. Find X in a proportion X: 30 = 14:70?

a. 6 c. 4
b. 5 d. 8

2. What is X in a proportion 12:X=60?

a. 0.5 c. 0.20
b. 0.10 d. 5

3. A delivery truck can spend 18 liters of gasoline for traveling 166 kilometers. At
this rate, how many kilometers can it travel for 800 liters?
a. 7, 377.78km c. 8, 377.78km
b. 7, 277.78km d. 7, 377.97km

4. Find the simplest ratio of 60:75.

a. 2/3 c. 12/15
b. 4/5 d. ¾

5. A dozen of umbrella cost 1, 800. At this rate what is the cost of 5 umbrellas?
a. 750.00 c. 350.00
b. 250.00 d. 800.00

6. If 4 pair of shoes cost P1, 500, how many pair of shoes can you buy with P3,
750.00?
a. 5 c. 10
b. 8 d. 15

7. X, Y and Z are partners and agreed to divide their capitalization in a ratio of

1:2:2 to put up a new business. This situation best describes what type of
proportion?
a. Partitive Proportion c. Inverse proportion
b. Direct Proportion d. None of these

8. Given that the partners have to make 500, 000 as capital. How much does
partner X should contribute if the ratio of capitalization is 1:2:2 for X, Y, and Z?
a. 100, 000 c. 300, 000
b. 200, 000 d. 250, 000

14
 9. Using the given data for capital and ratio of capitalization in item number 8, how
much do partners Y and Z should give?
a. Both should contribute 200, 000
b. 150, 000 for Partner Y and 250, 000 for Partner Z
c. 300, 000 for Partner Y and 100, 000 for Partner Z
d. Both should contribute 100, 000

10. In the proportion 1:2=8:16, what are the means?

a. 16 only c. 1 and 16
b. 2 and 8 d. 1 and 8

11. Given the same proportion, what are the extremes?

a. 1 and 16 c. 1 and 8
b. 2 and 8 d. 2 and 16

12. Which of the following is a proportion?

a. 2:3 c. 1:2:3
b. 3:4 d. 2:4=8:16

13. This refers to the equality between ratios.

a. Ratio c. Extremes
b. Means d. Proportion

14. If there are 30 boys and 40 girls in the ABM class, what is the ratio of boys
against girls?
a. 3:4 c. 3:2
b. 2:3 d. 4:3

15. Which of the following real life situations does proportion best apply?
a. Grade computation
b. Computing the height of a tree
c. Computing for the shares of each partner
d. Computing the net worth of a company

15
 Additional Activities

Let us reinforce the skills/knowledge that you have gained from this lesson by
doing the next activity. This activity will also help you to check your knowledge on
the proportions and its kinds.

Activity 6: Modified True or False

Directions: Identify whether the statement or problem is True or False. If the

statement is False, supply the correct word or phrase to make the statement
correct. Let us get started. Write your answer on a separate sheet of paper.

1. Your shoe size to the size of your foot is a sample of Inverse Proportion.

2. Number of workers to the length of project to be done is Direct Proportion.

3. Share of Stock holders to the profit of the company is a sample of Partitive

proportion.

4. 3:2=x:2, the value of x is 3

5. 2:6=3:x, the value of x is 5

16
 11
Business Mathematics
Quarter 1 – Module 4:
Solving Problems involving
Direct, Inverse and Partitive
Proportion

17
Introductory Message
For the facilitator:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on solving problems involving direct, inverse, and
partitive proportion!

This module was collaboratively designed, developed, and reviewed by educators

from a public institution to assist you, the teacher or facilitator in helping the
learners meet the standards set by the K to 12 Curriculum Most Essential Learning
Competencies (MELCs) in the “New Normal” situation while overcoming their
personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners in guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st-century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

18
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on solving problems involving direct, inverse and
partitive proportion!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real life situations or concerns.
This is a task which aims to evaluate your
Assessment level of mastery in achieving the learning
competency.

19
 In this portion, another activity will be given
Additional Activities to you to enrich your knowledge or skill of
the lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain deep understanding of the relevant competencies. You can do it!

20
 What I Need to Know

This module was designed and written with you in mind. It is here to help you
master the key concepts on solving problems involving direct, inverse, and partitive
proportion. The scope of this module permits it to be used in many different
learning situations. The language used recognizes the diverse vocabulary level of
students. The lessons are arranged to follow the standard sequence of the course.
But the order in which you read them can be changed to correspond with the
textbook you are now using.

The module is composed of one lesson, namely:

 Lesson 1 – solving problems involving direct, inverse, and partitive

proportion

After going through this module, you are expected to:

1. Analyze problems involving direct, inverse, and partitive proportion;
2. Solve problems involving direct, inverse, and partitive proportion; and
3. Apply the concepts of proportion in real-life scenarios.

1
 What I Know

Directions: Solve the following problems on a sheet of paper. Choose and write the
letter of the correct answer in an answer sheet.

1. Jonah can finish writing a poem in 3 days. How many poems can she write if
there are 30 days in a month?
a. 10 poems c. 15 poems
b. 5 poems d. 20 poems

2. The price of papaya is 3 for 12.60. How many papayas can be bought for
37.80
a. 9 papayas c. 10 papayas
b. 8 papayas d. 7 papayas

3. How much money can Sibling 1 have if there are 3 siblings to divide 45,000
in the ratio of 1:3:5?
a. 5,000 c. 25,000
b. 15,000 d. 2,500

4. Four printers can print 25,000 modules in 6 days. How many printers are
needed to print 25,000 modules in 3 days?
a. 8 printers c. 10 printers
b. 6 printers d. 9 printers

5. If 10 freezers cost 200,000, how much do 8 freezers cost?

a. 160,000 c. 168,000
b. 185,000 d. 150,000

6. Five students can finish painting 20 canvasses in 1 hour. How long will it
take for 10 students to paint 20 canvasses?
a. ½ hour c. 1 hour
b. 1/3 hour d. 2 hours

7. Ken wants to divide 96 guavas to his siblings in the ratio of 1:3:3:5. How
many guavas will sibling 4 get?
a. 40 guavas c. 35 guavas
b. 38 guavas d. 50 guavas

8. There are 3 ball pens provided for each student that are enrolled in Fatima
College. If there are 4 students that enrolled today, what is the total number
of ball pens given to them?
a. 12 ball pens c. 10 ball pens
b. 15 ball pens d. 8 ball pens

2
9. The exchange rate of peso to a US dollar is 45 to $1. How much will you get
for $6.50?
a. 292.50 c. 350.25
b. 295 d. 321

10. Three men can complete a sidecar in 3 weeks. How many men will be needed
if the sidecar is to be completed in 1 wee?
a. 9 men c. 11 men
b. 8 men d. 10 men

11. Twenty men can build a bridge in 15 days. How many days will it take for 30
men to build the same bridge?
a. 10days c. 8 days
b. 15 days d. 12 days

12. Five hoses can fill a big drum of water in 2 hours. In how many hours can 1
hose fill the same drum?
a. 10 hours c. 12 hours
b. 5 hours d. 8 hours

13. Janet, Gina and Mary are sisters. They agreed to divide their allowance in
1:2:3 ratios for their savings. How much should each give if the total
allowance is 6000?
a. Janet- 1,000; Gina-2,000; Mary-3000
b. Janet-500; Gina-1000; Mary-3000
c. Janet-1000; Gina-1000; Mary-3000
d. Janet-1500; Gina-1500; Mary-3000

14. Divide a 72m wire into 3 with the ratio of 1:2:5. What is the measure of
each wire?
a. 9m,18m,45m c. 10m,18m,40m
b. 9m,15m,45m d. 12m,18m,50m

15. For every 3 meters of rope, 5 logs can be tied. How many meters are needed
to tie 20 logs?
a. 12 meters c. 9 meters
b. 10 meters d. 15 meters

3
 Lesson Solving Problems Involving
1 Direct, Inverse and Partitive
proportion
Many of our life’s situations involve and/or require our ability to solve problems on
proportion such as Direct, Inverse and Partitive proportion. You will be learning in
this module how to solve problems involving direct, inverse and partitive
proportion.

What’s In

In order for you to be prepared for the lesson, let’s have a review of our past lesson
first by accomplishing the activity below.

Activity 1: Direct, Inverse or Partitive Proportion.

Directions: In a separate sheet of paper, write DIRECT if the statement is an

example of Direct Proportion, INVERSE if it is inverse proportion or PARTITIVE if
the statement pertains to a Partitive proportion.

1. Increase in quantity that results to an increase in another.

2. Increase in quantity that results to a decrease in another.
3. A given whole that is to be divided into several parts.
4. Divide 100 in to 5:4:1 ratio.
5. Body size to the size of the uniform
6. Score to rating
7. Number of kilometers travelled to number of gasoline consumed
8. Amount of fare to number of kilometers travelled
9. Amount of money to number of kilos of rice
10. 75 meters rope divided into 5 with the ratio of 1:3:5:2:4
11. 1 Liter of water into 3 glasses with a ratio of 1:3:5
12. Division of profits into 1:2:3
13. Number of chairs to number of people
14. Size of shoes to size of feet
15. Number of painters to hours of work

4
 What’s New

To provide an insight on what our lesson will be, work on With Activity 2, you will
be able to have a clue about the lesson in this module.

Activity 2: Problem Solving!

Directions: Analyze and solve the following word problems involving Direct, Inverse
and Partitive proportion. Write your solution on a separate sheet of paper.
1. When Mr. Domingo went to Singapore for a vacation, he noticed that each
tour guide guides 3 tourists. If there are 5 guides, how many tourists can
they guide?

2. For every 3 liters of lemon juice, 5 big glasses can be filled. How many liters
are needed to fill 20 big glasses?

3. Divide 200 into parts with 2:3:5 ratio.

What is It

To help you master solving problems that involve direct, inverse and partitive
proportion, the following sample problems and solution will guide you through.

Sample Problem No.1:

If Ana works 20 hours, she earns PhP800. How much does she earn if she works
40 hours?

Solution:
This is a direct proportion problem; that is, the more hours Ana works, the more
she earns.
Let x represent Ana’s earnings for working 40 hours.

20 hours = 40 hours → x = 40 hours X 800 pesos = 1,600

800 pesos X 20 hours (pesos)

5
Sample Problem No.2:
In a T-shirt Printing Shop, 6 employees can finish designing 20 T-shirts in 1 hour.
How long will it take for 12 people to make 20 designs?

We can see that this problem is an inverse proportion because the more employees
on a job, the less time it needs to finish the job.

Solution:
Let X represents the number of hours, while Y represents the number of
people
𝑌
𝑋 𝑌 = 𝑋 𝑌 or 𝑋1 = 1
1 1 2 2 𝑋2 𝑌2
6 employees (1 hour) = 12 employees (X hour)
6 = 12x
6 12𝑥
12= 12
X = 1 or 0.5 hours
2
Therefore, it will take 0.5 hours for 12 people to make 20 designs.

Sample Problem No.3:

Nina wants to donate her pot collections to four friends in the ratio of 1:3:3:5.She
has a total of 96 pots. If her best friend wants the most number of pots, how many
pots will she get?

This problem involves partitive proportion.

Solution:
Add the ratio : 1+3+3+5 = 12
Since there are 96 pots, divide it by 12 : 96
=8
12
Multiply the quotient 8 with 5 since 5
represents the most number of pots : 8 (5) = 40
Therefore, Nina’s best friend will get 40 pots.

6
 What’s More

Activity 3: Solve me!

Directions: Solve the problems below in a separate sheet of paper.

1. 10 tablets cost Php 20,000.00. How much do 8 tablets cost?

2. Ann, Jane and May shared 360 papers in the ratio of 3:4:5.How many
papers did Ann got?
3. If 50 persons can consume a certain amount of softdrinks in 2 months, in
how many months can 30 persons consume the same amount of softdrinks?
4. Jun earns 5000 in 20 days as a salesman. How much will he earn in
30days?
5. If 6 men can build a small hut in 64 hours, find the number of men that can
build a nipa hut in 48 hours.
6. A father who owns chickens have enough feeds to feed 72 chickens in 14
days. If 16 chickens die, how long will the feeds last?

7
 What I Have Learned

At this point, let us see how much you have gained from the discussions and
activities you have undergone.

Activity 4: Fill in the Blanks

Directions: Complete the table below:

I Understand
I learned… I need help with…

The lesson helped me… I have a question…

I Need Practice I Want More

I am still confused about… I could use this information…

I need to practice… I need to practice more on…

8
 What I Can Do

This activity will help you transfer into real-life situations the knowledge and skills
you have gained or learned from this module.

Activity 5: Complete me!

Directions: Complete the table by providing a word problem (based on your real life
experience) that best describes each proportion and provide the correct answer
afterwards.

Type of proportion Word Problem Answer to the word

problem

9
 Assessment

Directions: Solve the following problems on a sheet of paper. Choose and write the
letter of the correct answer in an answer sheet.

1. Four printers can print 25,000 modules in 6 days. How many printers are
needed to print 25,000 modules in 3 days?
a. 9 printers c. 10 printers
b. 6 printers d. 8 printers

2. If 10 freezers cost 200,000, how much do 8 freezers cost?

a. 168,000 c. 160,000
b. 185,000 d. 150,000

3. Jonah can finish writing a poem in 3 days. How many poems can she write if
there are 30 days in a month?
a. 5 poems c. 15 poems
b. 10 poems d. 20 poems

4. The price of papaya is 3 for 12.60. How many papayas can be bought for
37.80
a. 7 papayas c. 10 papayas
b. 8 papayas d. 9 papayas

5. How much money can sibling 1 have if there are 3 siblings to divide 45,000
in the ratio of 1:3:5?
a. 15,000 c. 25,000
b. 5,000 d. 2,500

6. Janet, Gina, and Mary are sisters. They agreed to divide their allowance in
1:2:3 ratios for their savings. How much should each give if the total
allowance is 6000?
a. Janet-1500; Gina-1500; Mary-3000
b. Janet- 1,000; Gina-2,000; Mary-3000
c. Janet-500; Gina-1000; Mary-3000
d. Janet-1000; Gina-1000; Mary-3000

7. Three men can complete a sidecar in 3 weeks. How many men will be needed
if the sidecar is to be completed in 1 week?
c. 11 men c. 9 men
d. 8 men d. 10 men

10
8. If 5 students can finish painting 20 canvasses in 1 hour. How long will it
take for 10 students to paint 20 canvasses?
a. ½ hour c. 1 hour
b. 1/3 hour d. 2 hours

9. Fatima College provides 3 ballpoint pens for every student who gets enrolled
in their school. If 4 students got enrolled today, what is the total number of
ballpoint pens given to them?

a. 8 ball pens c. 10 ball pens

b. 15 ball pens d. 12 ball pens

10. Ken wants to divide 96 guavas to his siblings in the ratio of 1:3:3:5. How
many guavas will sibling 4 get?
a. 40 guavas c. 35 guavas
b. 38 guavas d. 50 guavas

11. For every 3 meters of rope, 5 logs can be tied. How many meters are needed
to tie 20 logs?
a. 12 meters c. 9 meters
b. 10 meters d. 15 meters

12. The exchange rate of peso to a US dollar is 45 to $1. How much will you get
for $6.50?
a. 295 c. 350.25
b. 292.50 d. 321

13. Twenty men can build a bridge in 15 days. How many days will it take for 30
men to build the same bridge?
a. 12 days c. 8 days
b. 15 days d. 10 days

14. Divide a 72m wire into 3 with the ratio of 1:2:5. What is the measure of
each wire?
a. 9m,18m,45m c. 10m,18m,40m
b. 9m,15m,45m d. 12m,18m,50m

15. Five hoses can fill a big drum of water in 2 hours. In how many hours can 1
hose fill the same drum?
a. 12 hours c. 10 hours
b. 5 hours d. 8 hours

11
 Additional Activities

Directions: On a separate sheet of paper, solve the following:

1. Divide 100 Mangoes in a 2:3:5 ratio.

2. A janitor earns 5000 in 20 days. How much will he earn in 30 days?

3. Suppose that 20 men can build a big garage in 15 days. How long will it take
for 30 men to finish the same big garage?

12
 11
Business Mathematics
Quarter 1 – Module 5:
Mark-on, Mark down and
Mark-up

13
Introductory Message
For the facilitator:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on Mark-on, Mark down and Mark-up!

This module was collaboratively designed, developed and reviewed by educators

from public institution to assist you, the teacher or facilitator in helping the
learners meet the standards set by the K to 12 Curriculum Most Essential Learning
Competencies (MELCs) in the “New Normal” situation while overcoming their
personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

14
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on Mark-on, Mark down and Mark-up!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to check

what you already know about the lesson to
take. If you get all the answers correct (100%),
you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the answers
to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real life situations or concerns.

Assessment This is a task which aims to evaluate your

level of mastery in achieving the learning
competency.

15
 In this portion, another activity will be given to
Additional Activities you to enrich your knowledge or skill of the
lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain deep understanding of the relevant competencies. You can do it!

16
 What I Need to Know

This module was designed and written with you in mind. It is here to help you
master the key concepts in buying and selling. The scope of this module permits it
to be used in many different learning situations. The language used recognizes the
diverse vocabulary level of students. The lessons are arranged to follow the
standard sequence of the course. But the order in which you read them can be
changed to correspond with the textbook you are now using.

The module is composed of one lesson, namely:

 Lesson 1 – Differentiate and obtain Mark-on, Mark down and Mark-up on a
given price of the product

After going through this module, you are expected to:

1. Define mark-on, mark down and Mark-up
2. Differentiate mark-on, mark down and mark-up
3. Solve for Mark-on, Mark down and mark-up on the given price of a product

1
 What I Know

Directions: Solve for the following problems in a sheet of paper. Choose and write
the letter of the correct answer in an answer sheet.

1. When a mall decides to have a sale on selected items, they are imposing a
.
a. Mark down b. mark-up c. mark-on d. selling price

2. During Christmas season, prices of Christmas decorations increase because

retailers are deciding to have a on the prices of their items.
a. Mark down c. Mark-on
b. Mark-up d. selling price

3. To gain a profit and cover up the cost of an item, is necessary.

a. Mark down c. Mark-on

b. Mark-up d. selling price

4. The Cellphone Company sells iPhones at PhP24, 000. During a weekend sale,
the iPhone is sold at 10% discount. What is the sale price of the iPhone?
a. Php21,600.00 c. Php10,500.00
b. Php20,000.00 d. Php 15,000.00

5. Yvette’s Flower Shop imposes a 45% mark-up on cost of the roses delivered to
them for sale. The cost of each rose is Php50.00. During All Saint’s Day, however,
an additional mark-on of 30% of the regular selling price is added on. How much is
the selling price of each rose during All Saint’s Day at this flower shop?
a. Php100.00 c. Php94.25
b. Php92.50 d. Php 94.00

6. What is the mark-up of a box of pencils being sold for PhP135 if its mark-up rate
based on selling prices is 25%?
a. Php33.75 c. Php33.00
b. Php32.50 d. Php33.50

7. Julia buys notebook which costs Php45.00. How much is the selling price and
the markup price if the markup rate is 25%?
a. Selling Price-Php56.25,MU-Php11.25
b. Selling Price-Php55.25,MU-Php11.00
c. Selling Price-Php55.00,MU-Php11.50
d. Selling Price-Php54.00,Mu-Php 10.00

2
8. Manang Crising observed that demand for fish has increased because of an
undersupply of meat in the market. She then decides to increase the price of
galunggong by Php10 per kilo. How much is the new selling price if the cost of
galunggong before the increase is Php90 per kilo plus a 35% mark-up?
a. Php 85.00 c. Php131.50
b. Php105.25 d. Php 100.00

9. Julia is a retailer of a dressed chicken that costs Php105.00 each and she sells it
at Php130.00. She was forced to mark down on the selling price of her dressed
chicken because of competition. She decided to sell it at 5% mark down on selling
price. What is the amount of the mark down?
a. Php 6.00 c. Php 6.50
b. Php 6.25 d. Php 7.00

10. Jubilee bought 10 kilos of tomatoes for Php 25.00 each kilo. He imposes 10%
mark-up on the cost. How much is the amount of mark-up?
a. Php 2.50 c. Php 1.00
b. Php 1.50 d. Php 2.00

11. A stall in Divisoria bought 225 blouses at PhP15,750. All of these blouses were
sold at a mark-up of 150% based on cost. What was the amount of mark-up
realized on the purchase?
a. Php 23,625 c. Php 20,800.00
b. Php 21,500.00 d. Php 500.00

12. During a Midnight Madness Sale, a board game regularly priced at PhP8,500
was sold at 55% discount. What was the amount of the mark-down?
a. Php 4,600.00 c. Php 4,080.00
b. Php 4,675.00 d. Php500.00

13. A top costs Mang Mario PhP280 and he decides to mark it up by 30% of the
cost price. What is the selling price?
a. Php 364.00 c. Php 250.00
b. Php 360.00 d. Php 100.00

14. A watch which costs PhP1,350 is being sold at PhP2,025. What is the rate of
mark-up based on cost?
a. 50% c. 25%
b. 35% d. 10%

15. Aling Ana would like to sell plates she purchased from Divisoria for PhP18.00
each. If she would like to have a 15% profit on the cost of each item, determine the
mark-up price for each plate.
a. Php 3.7 c. Php 4.7
b. Php 2.7 d. Php 5.2

3
 Differentiate and Obtain
Lesson
Mark-on, Mark down and
1 Mark-up on a given price of
the product

An important principle in buying and selling is the proper setting of selling price of
an item. Wrong pricing may lead to negative profit. In this module, you will be
learning about mark-up, mark down and mark-on on setting prices and how we
will solve for it.

What’s In

How do you think a rice dealer sets price on his rice products? How about a fish
vendor? How about softdrinks retailer? Do you think they are using some sort of
method/s or calculations in setting selling price?

Retailers add some amount on the items they are offering for sale to come up with
the selling price taking into considerations the profit that can be obtained and the
prevailing situations in the market.

Notes to the Teacher

To review prior knowledge, examples that the students are
familiar with may be used. Let the students do Activity No 1:
Situational Reading to prepare them with the new lesson.

4
 What’s New

With the Activity 1, you will be able to have a clue about the lesson in this module.

Activity 1: Situational Reading

Directions: Read the story below and try to visualize the scenario of the story.

Juan, a fishball vendor, decided to sell banana cue for additional income. He
bought 1 kl. Brown sugar for 44.00, 50 bananas (1.00 each banana), banana cue
sticks for 10.00 and 1.5 L cooking oil for 120.00. He produced 30 pcs of banana
cues. He then decided to sell it for Php 10.00 each. A competitor came in who offers
a much lower price than Juan’s selling price. He decided to lower his banana cue’s
selling price at 5% of the selling price. Because Juan’s banana cue is more
delicious than his competitor, the demand for it increases. He now decided to take
advantage of it so he decided to increase the selling price (increase is 10% of the
regular selling price).

What is It

Mark-up, Mark down and Mark-on

Mark-up is an additional amount to cover up the cost and to provide profit.

Mark down on the other side is a decrease on the selling price due to some
circumstances like competition. It is only temporary.

Mark-on is an additional price. This is to take advantage of some situations

favorable to the business like peak season demands.

Let’s take a look on how Juan in Activity 1 imposes selling price considering
different market situations.

a. A mark-up decision happens when Juan decided to sell the banana cue with
10% mark-up on cost.
b. Juan decided to lower his banana cue’s selling price because a competitor
came in is an imposition of a Mark down decision.
c. When Juan decided to take advantage of the demand, he decided to increase
the selling price. It is a Mark-on decision.

5
Formulas:

To compute for the MARK-UP:

MARK-UP = SELLING PRICE – COST

Example:

Let us consider Juan’s decisions in setting of selling price on his

bananacue on Activity 1.

a. How much is the bananacue’s mark -up when Juan decided to have a 10%
mark-up?

Let us compute first for the cost:

1 kl brown sugar – 44.00

50 bananas (1.00 each banana) – 50.00
1.5 L cooking oil- 20.00
Bananacue sticks – 10.00
Total cost -124.00/30 pcs bananacue
Total cost per stick of bananacue=Php 4.13

Mark-up = Selling Price-cost

= Php10.00 - 4.13

Mark-up = Php5.87 per stick of bananacue

To compute for MARK-ON:

MARK-ON = PEAK SELLING PRICE – REGULAR SELLING PRICE

Example:

Compute for the mark-on when Juan decided to sell his bananacue at 10%
mark-on on the regular selling price.

Compute for the peak selling price first

Peak selling price= Regular selling price+regular selling price (rate of mark-
on)
Peak selling price=10.00+10.00(10%)
Peak selling price=10.00+1.00
Peak selling price=11.00

To compute for mark-on

Mark-on=peak selling price-regular selling price

Mark-on=11.00-10.00
Mark-on=1.00

6
To compute for MARK DOWN:

MARK-DOWN = SELLING PRICE – SALE PRICE

Example:

Compute for mark down when Juan on Activity 1 decided to sell his bananacue
at 5% mark down on the current selling price?

First, we have to compute for the sale price:

Sale price=Current selling price-current selling price (rate of mark down)
Sale price= 10.00-10.00(5%)
Sale price=10.00-0.50
Sale price=9.50
To compute for mark down:
Mark down= Selling price -sale price
Mark down=10.00-9.50
Mark down= .50

Notes to the Teacher

The brief discussion above provided enough information for the
students to do the activities on the succeeding pages. Such
activities are designed for individual preparation and lesser
teacher intervention.

7
 What’s More

Activity 2: Problem Solving

Directions: Solve for mark-up, mark down and mark-on and select the letter of the
correct answer. Use a separate paper for computation.

1. Selling price is:

a. the amount offered by the seller in exchange of the product
b. expenses incurred in the preparation of the item
c. Discount given to long time customers
d. the amount paid by the employer to his employees

2. To compute for the selling price: Selling Price= +Operating cost+

profit
a. Cost Price c. Transportation Expenses
b. Operating Expenses d. Salaries

3. S=C+MU, where MU is:

a. Mutual Understanding c. Marking-up
b. Mark-up d. Mask Up

4. Mark-down=Selling Price- .
a. Sale Price c. Mark-up
b. Cost Price d. Mark-down

5. The prices of the products being sold during Mall sales are example of which
product price computation?
a. Mark down c. Mark-up
b. Mark-on d. Selling price

6. The cost price of an antique table is P5, 000.00. What is the selling price and
mark-up if the seller wants a 20% markup based on cost?
a. MU-Php 500.00, Selling Price-Php 5,500.00
b. MU-Php 550.00, Selling Price-Php 5,550.00
c. MU-Php 1,000.00, Selling Price-Php 6,000.00
d. Mu-Php 500.00, Selling Price-Php 5,000.00

7. During a clearance sale, an appliance department marked down a microwave

oven by 12%. Find the mark down amount if the original selling price is P1,
200.00.
a. Php 144.00 c. Php 146.00
b. Php 145.00 d. Php 130.00

8
8. Aling Nena decided to add a mark-on on her chicken because she observed
that fish and vegetable are expensive because of typhoon. She decided to add
50% on the retail price. How much is the amount of mark on if the retail
price is P120.00?
a. Php 60.00 c. Php 70.00
b. Php 65.00 d. Php 50.00

9. Julia buys a battery with a cost of PhP130.00. The rate of mark-up based
on cost is 25%. Find the selling price and the mark-up.
a. Selling price-Php 162.50, MU-Php 32.50
b. Selling Price- Php 150.00, MU-Php 80.00
c. Selling Price- Php 138.00, MU- Php 23.00
d. Selling Price- Php 120.00, MU- Php 20.00

10. A tumbler which costs PhP1, 500.00 is being sold at PhP3, 000.00. How
much is the mark-up based?
a. 25% c. 50%
b. 35% d. 30%

11. The following are the reasons why Mark-on becomes an option in computing
for the selling price of a product, EXCEPT:
a. Peak Season
b. Lack of raw materials/ingredients needed in the process of product
making
c. Increased on the demand
d. If there is an increase on the salary of the buyers

12. A dining set originally sold for P10, 000.00 is now being sold at 15% mark
down. Determine the amount of mark down.
a. Php 1,000.00 c. Php 1,500.00
b. Php 1,200.00 d. None of the above

13. Aling Nida noticed that nobody is selling headband on her place and the
demand for the headband is getting higher because of the incoming
foundation day celebration in their Barangay. If she is going to add 30%
mark-on on the selling price of the headbands if the original selling price is
Php 15.00, how much would be the new selling price of it?
a. P18.00 c. P19.00
b. P20.00 d. P19.50

14. A cellphone previously sold at 10,000.00 is now at sale with 10% mark
down on the original selling price. How much is the new selling price of the
cellphone?
a. Php 9,000.00 c. Php 8,900.00
b. Php 9,100.00 d. Php 8,500.00

9
15. Find the mark-up of a 2 dozens of shampoo being sold for PhP135 with a
25% mark-up based on selling price.
a. Php33.75 c. Php33.00
b. Php32.50 d. Php 32.00

10
 What I Have Learned

At this point, let us see how much you have gained from the discussions and
activities you have undergone.

Activity 3: Fill in the Blanks

Directions: Complete the table below:

I Understand Example
I learned… I need help with…

The lesson helped me… I have a question…

I Need Practice I Want More

I am still confused about… I could use this information…

I need to practice… I need to practice more on…

11
 What I Can Do

This activity will help you transfer into real-life situations the knowledge and skills
you have gained or learned from this module.
Activity 4: Fill Me Up
Directions: Complete the table below by studying, surveying and observing of how
sellers in your area set price on their product. If you are below 21 years old and
could not go out of your home, ask for parents or older siblings help. You can also
use the internet for browsing.

Name of product Pricing method (mark-up, Amount of mark-up, mark

mark down or mark-on) down or mark-on

12
 Assessment

Directions: Solve for the following problems in a sheet of paper. Choose and write
the letter of the correct answer in an answer sheet.

1. When a mall decides to put selected items on sale, they are imposing a
.
a. Mark down c. mark-on
b. Mark-up d. selling price

2. During Christmas season, prices of Christmas decorations increase because

retailers are deciding to have a on the prices of their items.
a. Mark down c. Mark-on
b. Mark-up d. selling price

3. To gain a profit and cover up the cost of an item, is necessary.

a. Mark down c. Mark-on
b. Mark-up d. selling price

4. The Cellphone Company sells iPhones at PhP24, 000. During a weekend sale,
the iPhone is sold at 10% discount. What is the sale price of the iPhone?
a. Php21,600.00 c. Php10,500.00
b. Php20,000.00 d. Php 15,000.00

5. Yvette’s Flower Shop imposes a 45% mark-up on cost of the roses delivered to
them for sale. The cost of each rose is Php50.00. During All Saint’s Day,
however, an additional mark-on of 30% of the regular selling price is added on.
How much is the selling price of each rose during All Saint’s Day at this flower
shop?
a. Php100.00 c. Php94.25
b. Php92.50 d. Php94.00

6. What is the mark-up of a box of pencils being sold for PhP135 if its mark-up rate
based on selling prices is 25%?
a. Php33.75 c. Php33.00
b. Php32.50 d. Php33.50

7. Julia buys notebook with a cost of PhP45. How much is the selling price and the
markup price if the markup rate is 25%?
a. Selling Price-Php56.25,MU-Php11.25
b. Selling Price-Php55.25,MU-Php11.00
c. Selling Price-Php55.00,MU-Php11.50
d. Selling Price-Php54.00,Mu-Php 10.00

13
8. Manang Crising observed that demand for fish has increased because of an
undersupply of meat in the market. She then decides to increase the price of
galunggong by Php10 per kilo. How much is the new selling price if the cost of
galunggong before the increase is Php90 per kilo plus a 35% mark-up?
a. Php85.00 c.Php131.50
b. Php105.25 d. Php 100.00

9. Julia is a retailer of a dressed chicken that costs Php105.00 each and she
sells it at Php130.00. She was forced to mark down on the selling price of her
dressed chicken because of competition. She decided to sell it at 5% mark down
on selling price. What is the amount of the mark down?
a. Php 6.00 c. Php 6.50
b. Php 6.25 d. Php 7.00

10. Jubilee bought 10 kilos of tomatoes for Php 25.00 each kilo. He imposes
10% mark-up on the cost. How much is the amount of mark-up?
a. Php 2.50 c. Php 1.00
b. Php 1.50 d. Php 2.00

11. A stall in Divisoria bought 225 blouses at PhP15,750. All of these blouses
were sold at a mark-up of 150% based on cost. What was the amount of mark-
up realized on the purchase?
a. Php 23,625 c. Php 20,800.00
b. Php 21,500.00 d. Php 500.00

12. During a Midnight Madness Sale, a board game regularly priced at PhP8,500
was sold at 55% discount. What was the amount of the mark-down?
a. Php 4,600.00 c. Php 4,080.00
b. Php 4,675.00 d. Php500.00

13. A top costs Mang Mario PhP280 and he decides to mark it up by 30% of the
cost price. What is the selling price?
a. Php 364.00 c. Php 250.00
b. Php 360.00 d. Php 100.00

14. A watch which costs PhP1,350 is being sold at PhP2,025. What is the rate of
mark-up based on cost?
a. 50% c. 25%
b. 35% d. 10%

15. Aling Ana would like to sell plates she purchased from Divisoria for
PhP18.00 each. If she would like to have a 15% profit on the cost of each item,
determine the mark-up price for each plate.
a. Php 3.7 c. Php 4.7
b. Php 2.7 d. Php 5.2

14
 Additional Activities

The activity below will reinforce the skills/knowledge you have gained from this
lesson.

Activity 5: Problem Analysis and Solving

Directions: Read and analyze the situation carefully and compute to come up with
the expected answer.
1. Aling Ana bought headband for P12.00 each. If she wants to add a markup
of 25% based on cost, how much would be the selling price of each
headband?

2. A salesman decided to mark down his vegetables offered for sale because it
is already late in the afternoon and he still have some kilos of vegetables to
dispose. If he is going to mark down the prices to 30% of the cost, how much
would be the new selling price (cost-P50.00 each vegetable)?

3. Last November 1, candlemaker Lina imposed a mark-on on her candles,

from P20.00 each bundle to P30.00 each bundle. What is the rate of the
mark on?

i
 11

Business
Mathematics
Quarter 1 – Module 6:
Mark-up, Margins, and
Trade Discounts

i
Introductory Message
For the facilitator:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Mark-up, Margins, and Trade Discounts!

This module was collaboratively designed, developed, and reviewed by educators

from a public institution to assist you, the teacher or facilitator in helping the
learners meet the standards set by the K to 12 Curriculum Most Essential Learning
Competencies (MELCs) in the “New Normal” situation while overcoming their
personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners in guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st-century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

ii
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Mark-up, Margins, and Trade Discounts!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity,
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real-life situations or concerns.

Assessment This is a task which aims to evaluate your

level of mastery in achieving the learning
competency.

iii
 In this portion, another activity will be given
Additional Activities to you to enrich your knowledge or skill of
the lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain a deep understanding of the relevant competencies. You can do it!

iv
 What I
Need to
Know
This module was designed and written with you in mind. It is here to help you to
master the concepts of mark-up, margin, and discounts (single trade and series).
The scope of this module permits it to be used in many different learning
situations. The language used recognizes the diverse vocabulary level of students.
The lessons are arranged to follow the standard sequence of the course. But the
order in which you read them can be changed to correspond with the textbook you
are now using.

The module is composed of three lessons, namely:

 Lesson 1 – Differentiating Mark-up from Margins
 Lesson 2 – Describing How Gross Margin is Used in Sales
 Lesson 3 – Compute Single Trade Discount and Discount Series

After going through this module, you are expected to:

1. Differentiate mark-up from margins;

2. Describe how gross margin is used in sales fractions; and
3. Compute for/using single trade discount and discount series.

1
 What I
Know
Directions: Read and analyze each question. Select your answer from the given
choices. Write the letter of your answer on a separate sheet of paper.

1. Which of the following formula will result in Mark-up?

a. Selling Price + Profit c. Profit/Selling Price
b. Cost - Profit d. Cost + Profit

2. Which of the following describes the cost/cost of goods sold?

a. The sum of expenses and profit
b. It is equal to the amount on top of the profit.
c. The number of expenses to produce/acquire an item for sale
d. It is equal to the selling price of the item.

3. XY Trading sells Class A textiles with a 20% mark-up from the wholesaler’s
price. How much will a buyer pay remove them when he wishes to buy 20
meters of a textile that cost remove the shop ₱45.00/meter?
a. ₱180.00 c. ₱1,080.00
b. ₱900.00 d. ₱720.00
4. The cost of purchasing an item is ₱85.00, including of which is a mark-up of
20%. How much is the amount of the mark-up?
a. ₱102.50 c. ₱67.50
b. ₱17.00 d. ₱85.00

5. Which of the following BEST describes margin (a.k.a. gross profit/gross margin)?
a. It is equal to sales minus cost of goods sold.
b. The amount added to the cost of a good that determines its selling price.
c. The sum of the sales/selling price and mark-up
d. The result after deducting sales from the mark-up

For items 6 – 8, refer to the situation below:

Lina is engaged in online business. She usually puts on a 20% mark-up on
the items she sells online.

6. Compute for the selling price of item X that costs Lina ₱750.00?

2
 a. ₱150.00 c. ₱600.00
b. ₱900.00 d. ₱750.00

7. Determine the mark-up value Lina put on an item that she sold for ₱3,500.00.
a. ₱700.00 c. ₱2,800.00
b. ₱4,200.00 d. ₱3,500.00

3
8. What will be the determining factor of Lina’s selling price from the scenario
described above?
a. The cost price of the product, deducted by 20%.
b. The selling price of her items always depends on the demand of the buyer.
c. The profit is dependent solely on sales.
d. The cost of acquiring/producing the product, then add 20% onto it.

9. This type of discount is given at different conditions and at different times?

a. Conditional discount c. Single trade discount
b. Discount series d. Differential discount

10. Which type of discount is also known as a one-off discount?

a. Conditional discount c. Single trade discount
b. Discount series d. Differential discount

11. Which of the following statements is TRUE?

a. A single discount of 35% is equal to a discount series of 20/10/5.
b. Discounts are only beneficial to the buyer, not to the seller.
c. A single discount of 35% will give the buyer higher savings compared to a
series of 20/10/5 discount.
d. Upon meeting a condition, the buyer may choose either a 35% single
discount or 20/10/5 discount series.

12. If Ronnie was given a 35% discount on his purchase amounting to ₱6,500.00,
how much did he remove pay for it?
a. ₱4,225.00 c. ₱6,500.00
b. ₱8,775.00 d. ₱2,275.00

13. Refer to item #12, how much was the discount Ronnie received?
a. ₱4,225.00 c. ₱6,500.00
b. ₱8,775.00 d. ₱2,275.00

14. Andrei was able to enjoy a 10/10/5 discount from ABC Enterprises after a deal
amounting to ₱50,000.00. Compute for the total amount of his discount.
a. ₱38,475.00 c. ₱37,500.00
b. ₱12,500.00 d. ₱11,525.00

15. Which of the following about discount series is NOT true?

a. The result of the first discounted amount will be the basis of the next
discount, and so on.
b. Having the same original price, the amount of the single trade discount is
equal to the total amount of the discount series.
c. A discount is offered in every condition that the buyer can meet.
d. The series of discounts could start from two (e.g. 20/10).

4
Lesson
Differentiating Mark-up
1 from Margins

Business is everywhere! We deal with a business almost all of the time, consciously
or not. However, we are not just talking about markets. Business place evolved
immensely over the last decades. Commerce has long been existing physically.
Then, there was the telemarketing. Nowadays, they are dominating virtually,
online, or remove e-commerce. You go outside your house and you see a business
or two running. You go further, and you’ll see more of them. You may just be lazily
lying on your couch at home and deliberately engaging in some business dealings.
How? Placing your orders for some items that a friend sells online. Comparing the
prices of a product that you have long been planning to purchase on an online
shopping platform. You could also be a seller yourself.

With the entire trend in selling and buying nowadays, do you even mind how much
was the amount added to the cost of producing an item before it touches your
hand? Do you ever wonder how sellers come up with such differing prices for the
same goods? What are their considerations in pricing?

What’s In
In the previous lesson, you have learned about mark-on, mark-up, and mark-
down. Each of these plays a significant role in pricing decisions. Mark-on usually
happens when there is a high demand for a commodity that is being sold so the
seller takes advantage of this and increases the price already pegged on it. It is
commonly observed during the peak season of a certain item. Markdown is the
reverse of it wherein, items are being sold on cut-down prices for reasons such as
warehouse clearing, items being perishable, outdated or with minimal damage,
competition factors, and so on. Lastly, the mark-up where a considerable
percentage or amount is added to the cost of production remove to earn a profit.

In this lesson, you will further learn about mark-up and how it differs from the
margin, as these two terms are often used interchangeably in business. However,
they are completely different from one another.

5
What’s New
You have learned about mark-up from the previous lesson already. Yet, you may or
may not be familiar with Margin yet. Capitalize on your previous knowledge about
mark-up or try to explore about margin in doing the next activity.

Activity 1.1: Acrostic Poem

Directions: Follow the given steps which will lead you to have a unique definition of
any of the two technical words. Use the given example as your guide.

Step 1: Define either “M-A-R-G-I-N” or “M-A-R-K-U-P” using acrostic poem.

Step 2: Write the topic word vertically along the left side of the paper. Start each
line of your poem with the letter on that line.
Step 3: The letters that spell the word may be independent of each other, but bears
words, phrases, or sentences that defines or is connected to the word you
picked: or
Step 4: The letters that spell the word you chose may be on a continuous flow to
form a whole thought. See the example.

Example:
G = Great and
O = Outstanding
O = Output is
D = Done

Note: Refer to the rubrics below.

Rubrics
Score
Criteria
3 2 1
Content Presented complete, Most of the information Present little or did
accurate, and relevant presented is accurate not presented any
information. and relevant, inserting relevant
irrelevant information information.
for a couple of times.
Organization Ideas are well-organized, The ideas are somehow The output is not
and grammar smoothly presented, and understandable, understandable.
are understandable. contain minimal errors.

6
What is It
Mark-up and Margins: The Difference
People usually jumble over the terms mark-up and margin. Even business people -
managers, consultants, bookkeepers, etc. --- commit error when to properly use
one over the other. However, these two big M’s are not synonyms at all. Analyze
these differences as you continue reading.

As you learned from the previous lesson, Mark-up (MU) is the amount or
percentage that the seller charge on the customers or add on top of the cost of a
product to arrive at the selling price (SP). Its purpose is to gain profit after taking
into account all the other expenses (E) or overhead costs (e.g. selling, general,
administrative, interest fees, dividends, etc.) aside from the direct costs in
production. Hence, you can say that markup is a profit (P) as a percentage of cost
and can be presented using this formula:

Mark-up = (𝐒𝐞𝐥𝐥𝐢𝐧𝐠 𝐏𝐫𝐢𝐜𝐞 − 𝐂𝐨𝐬𝐭 𝐏𝐫𝐢𝐜𝐞 ) x 100%

𝐂𝐨𝐬𝐭 𝐏𝐫𝐢𝐜𝐞

You can use a different formula in getting the equivalent value of the mark-up,
such as the following:
 Mark-up = Cost Price x Mark-up %

 Mark-up = Expenses + Profit

MU = E + P

On the other hand, Margin (M) (a.k.a. gross margin or gross profit) is computed as
Sales (or the selling price) minus the Cost of Goods Sold, i.e., direct costs in
producing the goods and/or services such as production labor costs, materials,
sales commissions, etc. This figure shows the profitability of the business in
relation to its production activity. Hence, the margin is the profit as a percentage of
sales/selling price, with this formula:

Margin =
𝐒𝐞𝐥𝐥𝐢𝐧𝐠 𝐏𝐫𝐢𝐜𝐞 − 𝐂𝐨𝐬𝐭 𝐏𝐫𝐢𝐜𝐞
( ) x 100%
𝐒𝐞𝐥𝐥𝐢𝐧𝐠 𝐏𝐫𝐢𝐜𝐞

The next formula can also be used to compute for the value of margin:
Margin = Sales – Cost of Goods Sold

To better understand this, analyze the solutions presented to solve for the
7
unknown in the next situation using the concepts of margin and mark-up.

8
 Situation No. 1
A cycle center bought several units of the latest model of mountain bike from a
supplier that costs ₱11,000.00 apiece, and sells them at ₱15,000.00.

Compute for the:

a) margin
b) margin or gross profit value
c) mark-up
d) mark-up value

Solution:

a) Margin = (𝑆𝑃 − 𝐶 )
x 100%
𝑆𝑃

15,000 − 11,000
M= ( 15,000 ) x 100%

4,000
M=( ) x 100%
15,000

M = 26.67%

b) Margin (profit) value = Selling Price - Cost

Price P = ₱15,000.00 – ₱11,000.00
P = ₱4,000.00

c) Mark-up = 𝑆𝑃 − 𝐶
( ) x 100%
𝑆𝑃

MU =
15,000 − 11,000
( ) x 100%
11,000

4,000
=( ) x 100%
11,000

MU = 36.36%

d) Mark-up (₱) = Cost Price x Mark-up %

MU = ₱11,000.00 x 36.36%
MU = ₱4,000.00

As you notice from the given example, the mark-up and margin values are equal
but derived from different solutions. These two may be sharing some common
elements but they are not the same at all! Just look at the formula presentation
used to derive to their equivalent percentage points. It shows two different
perspectives of the transaction. The margin shows the profit as it relates to the
selling price or the revenue generated. Whereas, the mark-up shows the profit as it
relates to the cost amount.
9
Furthermore, mark-up determines how much money is made or returned out of a
specific product relative to its cost, whereas profit margin takes into consideration
the total revenues and total costs from various sources and various products.

What’s More
Activity 1.2: Differentiate Mark-up and
Margin
Directions: Complete the information in the table below to define and distinguish
mark-up and margins based on what you have learned from the
discussion. You can also do more research or watch video clips about
these two (https://youtu.be/lTdK3y7tA04 and others) to deepen your
understanding.

Table 1. Matrix for the Comparison of Mark-up and Margins

Particular Formula (%) Characteristics Similarities Differences

Mark-up

10
Margin

Note: The teacher will check on the acceptability of answers.

11
What I Have
Learned
At this point, let us see how much you have gained and missed from the
discussions and activities you have undergone.

Activity 1.3: Complete Me!

Directions: Complete the following sentences.
“After doing the activities…
I noticed that

A question I have is

I’m not sure about/of

I realized that

What I Can
12
Do
Activity 1.4: M ’n M is…
Direction: Write a short essay given the next situation.

If you are a seller yourself, identify situations when it is best to

use your information/data about mark-up and situations to use
margin.

13
Note: Refer to the rubrics below.
Rubrics
Score
Criteria
3 2 1
Content Presented complete, Most of the information Present little or did
accurate, and relevant presented is accurate not presented any
information. and relevant, inserting relevant
irrelevant information information.
for a couple of times.
Organization Ideas are well-organized, The ideas are somehow The paper is not
and grammar smoothly presented, and understandable, understandable.
are understandable. contain minimal errors.

14
Lesson
Describing How Gross
2 Margin is Used in Sales

What’s In
You have learned from the previous lesson that there are similarities and
differences between margin and mark-up. However similar they may seem by
having some common elements, like sales/selling price and cost, these two are not
synonyms at all. In this lesson, you will further learn about gross margin and its
use in sales.

What’s New
Until now, you may still be wondering why you have to know about margin when
you already master the mark-up.

Try to answer the following questions:

“What is the use of this margin or gross margin?”
“How does knowing the gross margin data is of any use in business?”

If you were able to easily answer these questions, well and good. But if you still
have these questions in your mind at this point, you may want to continue with the
next section to better understand margin, specifically the gross margin, and its
usage in sales.

15
What is It
Margin or gross margin is also called gross profit and is computed as Selling Price
minus the Cost of Goods Sold. In other presentations from other references, it is
simply Sales minus Cost. The costs referred to in the formula mentioned are the
direct costs in producing or acquiring the goods and/or services, such as
production labor costs, freight costs, materials, sales commissions, and others.
Gross margin does not take into account other overheads or expenses (rental,
utilities, interest, etc.), it is the net profit or net margin that do that.

The gross margin reflects the profitability of the business in relation to its direct
cost. Therefore, the margin data or information can be interpreted as to how much
money is turned over to the business as a profit in every peso made from sales.

For example, a shirt that costs ₱70.00 is sold at ₱100.00 by a store. ₱100.00 minus
₱70.00 is ₱30.00. The thirty pesos retained or earned is the margin. What will the
business do with this? The cumulative margin or the gross margin can be used by
the business for paying debts, general and administrative expenses, interest fees,
etc. Hence, the higher the margin is, the more fund that the business can allocate
to its other essential aspects of operation besides production. It can also serve as a
gauge as to what items are most (or least) saleable since it will be taking into
consideration all the other sources of revenue such as sales from various products.
Margin elements or variables (i.e., revenue sources and direct costs) are essentials
in the Profit and Loss Statement (a.k.a., income statement).

What’s More
Activity 2.1: Margin-al Use
Directions: In a minimum of five sentences, write an essay that describes how a
business uses the information or data of gross margin in its sales operation.

16
Note: Refer to the rubrics below.
Rubrics
Score
Criteria
3 2 1
Content Presented complete, Most of the information Present little or did
accurate, and relevant presented is accurate and not presented any
information. relevant, inserting relevant information.
irrelevant information for a
couple of times.
Organization Ideas are well- The ideas are somehow The paper is not
and grammar organized, smoothly understandable, contain understandable.
presented, and are minimal errors.
understandable.

What I Have
Learned
At this point, let us see how much you have gained and missed from the
discussions and activities you have undergone.

Activity 2.2: Complete Me!

Direction: Complete the following sentences.

After doing the activities…

I noticed that

A question I have is

I’m not sure about/of

17
I realized that

18
What I Can
Do
Activity 2.3: Case Study
1. Do a simple case study to explain how gross margin is used in sales operations.
a) Conduct a simple interview or research on (a) business establishment/s
around your neighborhood or anywhere in the community.
b) You may or may not ask about the exact amount or percentage of the
margin used by your subject.
c) The following are guide questions that you can use for the conduct of your
interview. You can also add more or modify questions according to the type
of information that you would like to obtain from it.
Guide Questions:
 What are the names of the store/establishment and the owner?
 “What kind of products/service are you offering?”
 “How do you come up with the selling price of your merchandise/s?”
 “What are your considerations in setting up your price/s?”
 “Are you familiar with the term “gross margin”?”
If yes:
 “How do you use the idea/data (of margin) in your business operation?”
Other questions you may want to ask (please specify):

2. Encode and print or write your output on a clean sheet/s of paper.

Note: Refer to the rubrics below.

Rubrics
Score
Criteria
3 2 1

19
Content Presented complete, accurate, Most of the information Present little or
and relevant information. presented is accurate and did not
relevant, inserting presented any
irrelevant information relevant
for a couple of times. information.
Sources and Displayed strong evidence of Did simple research Did not conduct
Evidence the conduct of interviews or about the case, but research or an
a research for the study. The most of the information interview.
paper was very is empirical.
comprehensive.
Organization Ideas are well-organized, The ideas are somehow The paper is not
and grammar smoothly presented, and understandable, contain understandable.
are understandable. minimal errors.

20
Lesson Computing Single
3 Trade Discount and
Discount Series

There are a lot of factors that determine the final price of a product besides mark-
up and margins. Another important thing to take note of besides those is trade
discounts.

What’s In
The earlier lesson talked about adding an amount or percentage to the price of an
item (mark-up) to gain a profit. Most of the time, this marking up doesn’t just
happen once during the movement of the product along the Product Channel.
Thus, resulting in a high price of a product or commodity.

In this lesson, you will learn about the reverse of mark-up, which is the discount,
specifically the trade discount. Do you know how does it appear to be the reverse of
mark-up? You will further learn about its types and their corresponding
computation. The rationale behind giving trade discounts will also be discussed in
this part of the module.

What’s New
Try to create your interpretation of a Product channel.

21
 Activity 3.1: Map it Out!
Directions: Read and follow the instructions
1) Look around your house. Focus on something that you think is a little pricey
or significant for you compared to other kinds of stuff in the house. It could
be your favorite item like a gadget, your cellphone or laptop, an appliance, a
vehicle, your branded shoes, or a pricey bag, etc.

22
 2) Sketch the route or channel that served as the passage of your chosen item
before it reached your place.

3) Label the significant points/stages or handlers of the item in your sketch.

Your route may start at the supplier or manufacturer and the last point is at
the end-consumer. You may further contextualize your drawing by naming
the actual points your chosen item passed through.

4) You may add a short caption for each of the stages/points of your route or
channel.

Note: Refer to the rubrics below.

Rubrics
Score
Criteria 3 2 1
Creativity The output was The output is The output is
creatively done, common but has a common and lacks
unique and original. touch of original originality.
ideas.
Aesthetics The elements in the The output is plain The output is unruly
output and simple. or chaotic.
coordinated/blende
d well and are
pleasing to the eye.
Relevance The output The output contains The output is not in
conveyed an essential or any way connected
idea/thought that relevant ideas in or helpful to
was connected to most of its parts. convey any
the task being relevant idea.
asked.

Notes to the Teacher

The teacher may use other rubrics for scoring the students’
outputs.

23
What is It
Look back to your output for Activity No. 1. Then, look at the image below. Do they
look the same? Or, do they have similarities?

Fig.1. The Product Channel

What can you imagine while looking at the image? Mark-up, right? Too many
mark-up lines (intermediaries’ points) were on that particular item you picked
before it touched your hand as its final customer or end-consumer, right? You are
correct! You are not mistaken to realize that marking up happened at several
stages as shown in Figure 1. The Product channel, which is the route (involving
people, organizations, activities) where a good pass through and its ownership is
transferred from the producer to the consumer.

As you see in the image, the supplier is the first to put a mark-up on the list price
of a product. Then, the manufacturer adds up another percentage to that price.
Next, is the distributor. There could also be a wholesaler along the way. The final
stage may be at the retailer’s department store, shop, or outlet where you or your
family bought this particular item as the customer.

In some cases, there may be fewer or more stages that a mark-up is put on a
selection. Sometimes, the supplier is also the manufacturer. Other times, the
wholesaler is not part of this channel. While sometimes, there could also be

24
wholesalers 1, 2, and so on.

25
If you think mark-up is the only transaction that is happening at this channel, you
are mistaken! There are many, one of which is what you call a discount. Giving
discounts happen in so many, if not at all, points in this channel. It may be defined
as the amount or percentage taken off from the original price of a good for sale.

With all the marking ups on the item, sometimes buyers are discouraged to buy it
because of the resulting high price. This is why a discount is offered. The reason is
to make them to still want to buy the product. On the other hand, the seller can
enjoy a boost in his sales, gain customers’ attention and patronage, and establish a
reputation. Who knows, this could be the factor in how you or your family
members were persuaded to buy the item you now deemed precious. There are so
many types of discounts but in this module, we will focus on the trade discount.

Trade Discounts
The discount system that is most common among traders is the trade discount,
a.k.a. functional discount. It may be defined as the amount or percentage deducted
from the original or list price (manufacturer’s suggested retail price) of a product
and is given to the re-seller by the manufacturer or supplier. In other words, it is a
discount between traders (the intermediaries in the Product Channel) rather than
involving the end-consumers. The purpose of giving trade discounts is to encourage
the patronage of the middlemen (i.e. the distributor, wholesaler, and retailer) by
giving them a little room for profit - the difference between the list price and the
selling price of the goods under consideration.

The manufacturer, supplier, or seller normally gives a discount when another

trader like a retailer meets a certain condition or a set of conditions in buying. It
could be for the reasons like buying in bulk or considerable unit/s, full payment in
cash or its equivalent upon product acquisition, buying products under promo,
payment of the whole balance within the discount period, and so on. Trade
discounts can be classified into two types: the single trade discount and the
discount series.

To learn more about the difference between these types of discounts, analyze the
particulars in the next sample situation.

Situation No. 2
YOLO Trading gave a 35% discount to Kenji for his bulk purchase that
summed up to ₱100,000.00.

The type of discount shown in the situation is a single trade discount, a.k.a.
“one-off” discount. This type of discount requires the trader-buyer to meet a
certain condition. Then, a percentage or an amount is taken-off from the list price
at once, which determines the item’s final selling price.

26
As in the example, the discount was made out of a single transaction and also after
meeting just one condition (i.e. buying in bulk). Its computation is also pretty much
straightforward or direct using the following formula:

Trade Discount = Original Price x Discount Rate

To better understand it, see the computation for the single trade discount and the
selling price based on the given situation.

Solution:
1) Trade Discount = OP x R
TD = ₱100,000 x 35%
TD = ₱35,000

2) Selling Price = Original Price – Trade Discount

SP = ₱100,000 – ₱35,000
SP = ₱65,000

Another way to compute for the Selling Price:

SP Rate = 100% - R
SP Rate = 100% - 35%
SP Rate = 65%

SP = OP x SP Rate
SP = ₱100,000 x 65%
SP = ₱65,000

Another type of trade discount is the discount series. It is given to a trader-

customer upon meeting different conditions at different times. As its name
suggests, there is a series or set of computations to be made to determine the final
price of the sale completed. There could be two or more discount rates offered to
the trader-customer. The first discounted selling price of the transaction will be the
base for the second discount rate, and then the result will be the base for the next,
and so on. Every condition met has a corresponding discount rate. See the next
situation.

Situation No. 3
JAX Enterprises gave Iňigo Retail Shop (IRS) a 20% discount for the
₱100,000.00 purchase of motor parts under promo. Fifty percent of which was
paid in cash upon purchase and the other half is on account. IRS also enjoyed
another 10% off from the previous transaction’s net for they bought beyond the
₱60,000.00 range. The shop also received an additional 5% discount for paying
the remaining balance before the end of the 30-day discount period given to them.

27
The sample situation clearly used the discount series. Several discounts were
offered for quite a number of conditions, all of which were successfully met by the
trader-customer and so, they were able to avail of the discount. The discount series
here is 20/10/5. First is the 20% off because the product bought is on promo.
Next, a 10% discount due to the large volume of purchase. Finally, a 5% discount
for paying within the discount period.

Check the formula used for the computation of the a) net price and b) total amount
of discount for the 20/10/5 series as shown below.

a) Net Price (final selling price):

Solution:

List price ₱100,000

First Discount (D1): ₱100,000 x 20% 20,000
Price after first discount ₱ 80,000
Second Discount (D2): ₱80,000 x 10% 8,000
Price after second discount ₱ 72,000
Third Discount (D3): ₱72,000 x 5% 3,600
Net Price ₱ 68,400

b) Total amount of discount:

Total Amount of Discount = List Price - Net Price

= ₱100,000 - ₱68,400
= ₱31,600

In Situation No. 3, the trader-customer was able to meet all of the three conditions
laid by the manufacturer. Thus, availing the whole discount amounting to ₱31,600.

However, it doesn’t happen all the time. Say, all the other conditions were met
except for the last one. Say, Iň igo Retail Shop was not able to pay within the
discount period set by JAX Enterprises. What will happen then? If this is the case,
the discount series would then be 20/10 (excluding the 5% final discount offer),
and the net price will be ₱72,000.

Another query that needs clarification about the single trade discount and discount
series is as follows:

Situation No. 4
With a purchase of ₱100,000.00, is 35% single trade discount equivalent
to 20/10/5 discount series?

Solution:
2) TD = ₱100,000 x 35%
TD = ₱35,000

28
 3) Compute for the single trade discount equivalent rate of 20/10/5.
Step 1: Find the Complements
20% 10% 5%

80% 90% 95%

Step 2: Multiply the complements (regardless of the sequence)

80% 90% 95%
= 0.80 x 0.90 x 0.95
= 0.684 x 100
= 68.4%

Step 3: 100% minus the resulting complement of Step 2.

100.00%
- 68.40%
31.60%

Another way to compute for the total amount taken off in a discounted series is by
using this formula:

Total Amount of Discount = List Price x Discount equivalent rate

= ₱100,000 x 31.60%
= ₱31,600

As shown in the above example, the discount series of 20/10/5 is not equal to a
35% single trade discount. Its equivalent is only 31.60%, which is 3.4% lower than
the 35% single trade discount counterpart.

In comparison, having the same original or listed price, the trader-buyer can save
more in a single trade discount than its discount series counterpart (e.g. 5/15/10
vs. 30%, 25/25 vs. 50%, etc.).

29
What’s More
Activity 3.2: Fill-in the Gap!
Time to deepen your knowledge about the single trade discount in doing this
activity. The “gap” here, as you know is the blank numbered cells that you need to
fill in the answers. Furthermore, remember that the discount is simply put as the
“gap” between the selling price and the original/list price.

Direction:
1. Complete the table below by supplying the missing value (amount
or percentage) on the unshaded and numbered blank cells.
2. Only two (2) variables are given in every row so you have to compute for
the other variables as they are interdependent with one another.
3. Analyze and refer to the given example (first set at the second row) for
your reference to the computation.

Original Price Discount Rate Discount Amount Selling Price Sale Price Rate
Example
3,500 35% 1,225 2,275 65%

6,000 1) 1,500 2) 3)

4) 20% 2,000 5) 6)

7) 8) 2,500 7,500 9)

8,000 10) 11) 12) 80%

13) 60% 600 14) 15)

30
 Activity 3.3: The take-off!
Directions: Read and follow the instructions below in order to:
1. Complete the table below to show the rates and amounts taken-off from the list
price of items or purchases with the given discount series.
2. Answer the unshaded and numbered cells.
3. Use another sheet of paper for the computation of the following:
a) Single trade discount equivalent rate
b) Total amount deducted or discounted
c) Net price (final selling price))

Single Trade
Discount Discount Total Amount
List Price Net Price
Series Equivalent of Discount
Rate

10,000 15/10/5 27.33% 2,732.50 1)

50,000 20/20/10 2) 3) 4)

12,000 10/8/6 5) 6) 7)

35,100 20/20 8) 9) 10)

31
What I Have
Learned
At this point, let us see how much you have gained and missed from the
discussions and activities you have undergone.

Activity 3.4: Complete Me!

Directions: Complete the following sentences.

After doing the activities…

I noticed that

A question I have is

I’m not sure about/of

I realized that

What I Can
32
Do
Activity 3.5: Advise-sir
Direction: Analyze, compute, and justify your answer for the given scenario.

For the upcoming School Year, schools will face the challenge of using new
approaches in teaching and learning. Gadgets such as smartphones,
tablets, laptops and the likes, are considered as of most essence during this
time due to its convenience and practicality. Most stakeholders accept this
idea and some of them are even extending a hand to those who are in need.
Say, you personally know a sponsor and have heard that Trader A offered a
20/10/10 and 40% single discount from Trader B for bulk orders
amounting to ₱100,000.00. What advise can you give an unaware sponsor
about the deals laid to him? Justify your answer.

33
Assessment
Directions: Read and analyze each question. Write the chosen letter on a separate
sheet of paper.

1. Which of the following statements tells about mark-up?

a. It is the value or percentage added to the cost of a product to gain a profit.
b. It is the amount taken-off from the list price to attract customers.
c. It is given to buyers upon meeting a condition to “up” the sales.
d. It is the price marked on the product by the seller.

2. Kim assigns a 20% mark-up for his inventory for the second half of the year.
How much will be the selling price of his three items that cost ₱235.00 each?
a. ₱705.00 c. ₱846.00
b. ₱141.00 d. ₱564.00

3. If the selling price of a yema cake in a tub is ₱95.00 and its cost is ₱75.00, what
is the mark-up?
a. 33.33% c. 26.32%
b. 21.05% d. 26.67%

4. For the same situation in item #3, what is the margin?

a. 33.33% c. 26.32%
b. 21.05% d. 26.67%

5. Which of the following statements does NOT define or characterize margin?

a. It is the amount added to the cost of an item to gain profit.
b. It can help you determine which items are saleable or not.
c. It is sales minus cost.
d. It shows the profitability of your business in relation to its production
activity.

6. A smartphone that costs ₱19,500.00 was sold at ₱24,999.00 by a local cellphone

shop. Determine which of the following statements could NOT be inferred from
the given situation.
a. The mark-up rate is 28.20%. c. A ₱5,499.00 discount was given.
b. The margin rate is 22%. d. The value added is ₱5,499.00.

7. Compute for the discount rate for an item bought at a selling price of ₱3,300.00
with ₱5,500.00 as its original price.
a. 45% c. 60%
34
b. 40% d. 44%

35
8. Mary bought a pair of shoes at a 43% discount. How much is the amount of the
discount she got if the original price of the item is ₱2,900.00?
a. ₱1,650.00 c. ₱1,653.00
b. ₱1,247.00 d. ₱1,250.00

9. How much was the selling price of a portable camping tent that costs ₱5,855.00,
and was sold at a 45% off on the sale price?
a. ₱3,220.25 c. ₱9,075.25
b. ₱8,489.75 d. ₱2,634.75

10. Refer to #9, what is the amount of the discount?

a. ₱585.50 c. ₱3,220.25
b. ₱2,634.75 d. 45%

11. Which of the following statements about discount series is TRUE?

a. The list price of the product is the base for the computation for all the
stages of discounts in the discount series.
b. A discount series have at least three discounts or more.
c. A single trade discount equivalent rate is identical to a single trade
discount.
d. With the same list price, a buyer can save more in a 50% single trade
discount than in a 20/20/10 discount series.

12. How much is the net price of an item that costs ₱10,000.00, with a discount
series of 20/20/5?
a. ₱6,080.00 c. ₱4,500.00
b. ₱5,500.00 d. ₱3,920.00

13. Nick’s total purchase list price amounted to ₱42,000.00 and was given a
10/10/10 discount. How much is the total amount of the discount?
a. ₱30,618.00 c. ₱11,382.00
b. ₱12,600.00 d. ₱29,400.00

14. Anja bought a formal dress that was listed at ₱7,450.00 at 25/10/5 series.
What is the single trade discount equivalent rate of this transaction?
a. 40.00% c. 64.12%
b. 35.88% d. 55.00%

15. Refer to the previous transaction, how much is the total amount of the
discount?
a. ₱2,980.00 c. ₱2,673.06
b. ₱4,776.94 d. ₱4,097.50

36
Additional
Activities
Let us reinforce the skills/knowledge that you have gained from this lesson by
doing the next activity.

Activity 7: A Seller or a Buyer?

Direction: Choose only one of the tasks below that applies to you.

1) If your family runs a store or a business (Seller POV):

a. write a piece of short background information about such business
b. Choose three (3) items from your selection and make a simple
presentation showing the following:
i. mark-up;
ii. margin; and
iii. the amount/value-added

2) If you experienced buying an item on a discount (Buyer POV):

a. write a short background story about it
b. show a computation reflecting the items:
i. original price;
ii. discount rate;
iii. amount of the discount; and
iv. Selling/sale price.

37
 11
Business Mathematics
Quarter 1 – Module
7: Profit and Loss

38
Introductory Message
For the facilitator:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Profit and Loss!

This module was collaboratively designed, developed, and reviewed by educators

from public institution to assist you, the teacher or facilitator in helping the
learners meet the standards set by the K to 12 Curriculum Most Essential Learning
Competencies (MELCs) in the “New Normal” situation while overcoming their
personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

39
For the learner:

Welcome to the Business Mathematics – Grade 11 Modular Distance Learning

(MDL) Self-Learning Module on the Profit and Loss!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in
the module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways; a story, a
song, a poem, a problem opener, an activity
or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or
skill into real life situations or concerns.

Assessment This is a task which aims to evaluate your

level of mastery in achieving the learning
competency.

40
 In this portion, another activity will be given
Additional Activities to you to enrich your knowledge or skill of
the lesson learned.
This contains answers to all activities in the
Answer Key module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain a deep understanding of the relevant competencies. You can do it!

41
 What I Need to Know

This module was designed and written with you in mind. It is here to help you to
differentiate profit from loss and illustrate how profit is obtained and how to avoid
loss in a given transaction. The scope of this module permits it to be used in many
different learning situations. The language used recognizes the diverse vocabulary
level of students. The lessons are arranged to follow the standard sequence of the
course. But the order in which you read them can be changed to correspond with
the textbook you are now using.

The module is divided into one lesson, namely:

 Lesson 1 – Differentiate profit from loss, illustrate how profit is obtained, and
how to avoid loss in a given transaction

After going through this module, you are expected to:

1. Differentiate profit from loss;

2. Solve for the profit given the cost and net sales; and
3. Illustrate how profit is obtained and how to avoid loss in a given transaction.

1
 What I Know

Read and analyze each question. Write the chosen letter on a separate sheet of
paper.

1. Which of the following refers to the difference between what a merchant invests
into business and what he receives in return?
a. Profit c. Cost
b. Net Sales d. Loss

2. There are cases in which the net sales of goods is less than its cost, what do
you call such a difference?
a. Profit c. Cost
b. Net Sales d. Loss

For items 3 – 6: Honey bought two mobile phones at Php 15,490.00 each. She sold
one of the mobile phones to her friend at Php 13,500.00, while the other one was
sold to her neighbor at Php 16,200.00.

3. How much was the total cost price?

a. Php 15,490.00 c. Php 18,990.00
b. Php 30,980.00 d. Php 29,700.00

4. How much was the total selling price?

a. Php 30,980.00 c. Php 29,700.00
b. Php 18,990.00 d. Php 31,690.00

5. What did Honey get?

a. Profit c. Break Even
b. Loss d. Discount

6. How much is Honey’s loss?

a. Php 710.00 c. Php 1,280.00
b. Php 1,990.00 d. Php 2,700.00

7. Carl bought 18 pants at Php 350.00 each. He sold 12 of these pants at Php
450.00 each, and the remaining pants at Php 300.00 each. How much is the
profit?
a. Php 400.00 c. Php 1200.00
b. Php 900.00 d. Php 4,500.00

8. A mobile phone was sold at Php 4,800.00. Find the cost price of the mobile
phone if the profit is 20%?
a. Php 960.00 c. Php 3,840.00
b. Php 2400.00 d. Php 4780.00

2
9. Annie bought a laptop for Php 28,000.00 and spent Php 2,500.00 on its spare
parts. She later sold it for Php 25,000.00. How much is Annie’s loss?
a. Php 26,500.00 c. Php 3,000.00
b. Php 22,500.00 d. Php 5,500.00

10. Which of the following statement shows a loss situation?

a. Joy bought a 16GB memory card at Php 600.00 and decided to sell it to her
sister for Php 650.00.
b. Ben bought a pen at Php 10.00 each and sold it for Php 12.00.
c. The cost of 10 pieces of face shields is Php 650.00. It was sold for Php 90.00
each.
d. Ana bought 50 pieces of facemasks at Php 20.00 each. She sold all of it to her
friend at Php 500.00.

11. Which of the following statement shows a profit situation?

a. Joy bought a 16GB memory card at Php 600.00 and decided to sell it to her
sister for Php 550.00
b. Ben bought a pen at Php 10.00 each and sold it for Php 12.00.
c. The cost of 10 pieces of face shields is Php 650.00. It was sold for Php 50.00
each.
d. Ana bought 50 pieces of facemasks at Php 20.00 each. She sold all of it to her
friend at Php 500.00.

For items 12 and 13: Linda bought 25 bottles of honey bee for Php 2,000.00. She
sold 10 bottles for a total of Php 1,000.00 and the rest at Php 125.00 for each
bottle.

12. How much profit did Linda gain or loss?

a. Php 1,250.00 c. Php 250.00
b. Php 875.00 d. Php 2,875.00

13. How much was Linda’s total net price?

a. Php 1,250.00 c. Php 250.00
b. Php 875.00 d. Php 2,875.00

For items 14 and 15: Lando bought an old motorcycle for Php 16,500.00 and
spent Php 1,800.00 for its needed repair. If he sells the motorcycle for Php
17,500.00

14. What is his percent loss?

a. 5% c. 3.2%
b. 4.4% d. 2.1%

15. How much did he loss?

a. Php 800.00 c. Php 1,200.00
b. Php 1,000.00 d. Php 1,400.00

3
 Differentiate profit from loss
Lesson
and illustrate how profit is
1 obtained and how to avoid
loss in a given transaction
Would you like to have your own business? What are the skills you need to make
your business grow? How would you know if your business is progressing well or
not? How would you know if your business obtained profit and avoid loss?

Many of the entrepreneurs have become rich and successful in their own business.
Do you want to be one of them? To become a successful entrepreneur, you must
develop the knowledge and skills needed in solving math problems related to
business, you must also know how to differentiate a profit from a loss, how to
compute profit and loss and illustrate how profit is obtained and how to avoid loss
in a given transaction.

What’s In

In the previous lesson, you have learned about trade discounts and discount series.
It is ordinary to see discounts on the price of goods so that the business owners
will increase their sales by encouraging customers to purchase a large quantity.
However most of the business owners do not know whether they obtain profit or
they lost because of the discount.

Notes to the Teacher

Begin the lesson by letting the students do Activity No 1. Allow
the students to answer the given worksheet which will explore
their prior knowledge in profit and loss.

4
 What’s New

Before you start this module, take this simple activity to determine how much you
know about the topic.

Activity 1: Think about it!

Directions: Read and analyze the situation. Answer the following question. Write
your answer on a separate paper.

Situation: Marcus is a reseller of perfumes. He bought 10 boxes of perfumes. Each

box costs Php 13,000.00 and contains a dozen of perfume bottles. He decided to
sell one perfume bottle for Php 2,000.00.

1. What is the cost of 10 boxes of perfumes?

2. What is his expected profit on 10 boxes of perfumes?

What is It

The difference between what a merchant invests into business and what they
receive in return is called profit.
Profit = Net Sales – Cost
Net Sales is the amount of money received from selling goods.
Cost is the amount paid for the goods.
Sometimes there are cases in which the Net Sales of good is less than its costs;
such difference is called loss.
Loss = Cost – Net Sales
But how can we avoid loss and obtain profit in a given transaction?

5
 What’s More

Activity 2: Loss or Gain?

Directions: Determine whether the statement shows profit or loss. Put a check to
its corresponding column.

Statement Profit Loss

1. Carlo bought a notebook at Php 15.00 and sold it for Php
18.00.
2. Ana bought a mobile phone for Php 5,000.00. When a new
and upgraded model was released after three months, she
sold her mobile phone for Php 3,500.00 to buy a new one.
3. A banana cue vendor gains Php 100.00 for selling it at Php
10.00 per stick.
4. The cost of 10 pieces of the personalized calendar is Php
850.00. It was sold for Php 150.00 each.
5. Alvin bought a 16GB memory card at Php 600.00 and
decided to sell it to his sister for Php 650.00.
6. Carla bought a pair of socks for Php 200 and she decided
to sell it to her classmate for Php 180.00.
7. The cost of 100 pieces of perfume is Php 120,000.00. It
was sold at Php 1,300.00 each.
8. Rico wants to gain Php 800.00 for the number of bags he
sells. He has 100 bags and sells it at P11.50 for each bag.
9. Juan bought a laptop for Php 25,000.00 and he sold it for
Php 23,500.00.
10.Ben bought a motorcycle for Php 50,000.00. After a year,
he sold it at 15% less from the price when he bought it.

6
 Activity 3: Flip Number!
Directions: Solve the following problems, and then arrange the flip words that
represent the correct answer found on the right.

1. Karen bought a laptop for Php 28,000.00 and spent Php

2,500.00 on its spares. She later sold it for Php
25,000.00. How much is Karen’s loss?

2. Lalaine sold a watch to her friend at a loss of 10%. If her

friend paid Php 810.00 for it, what is the original price
of the watch?

3. Noel bought two cameras at Php 14,860.00 each. He

sold one camera to his cousin at Php 13,000.00, while
the other one was sold to his friend at Php 15,680.00.
How much was Noel’s profit or loss?

4. Maine went to Bicol and bought 25 packs of pili nuts for

Php 875.00 with 10% discount. When she got back to
Manila, she sold 15 packs for Php 675.00, and the rest
at Php 40.00 each. How much did Maine gain?

5. Marvin bought 18 powerbanks at Php 350.00 each. He

sold 12 of them at P450 each, and the remaining
powerbanks at Php 300.00 each. What percent did he
gain?

Activity 4: Solve it
Directions: Solve the following problems. Show your complete solution.
1. Sharon bought one dozen of mobile phones for Php 300,000.00 with a discount
of 5%. She sold half dozen at Php 20,000.00 per unit. When a new and
upgraded model became available in the market, she decided to sell the
remaining half dozen at Php 15,000.00 for each unit. How much profit or loss
did she gain?

2. A shoe store owner decided to offer a 25% discount for a particular brand of
shoe that is being sold at Php 9,500.00. By doing so, her average sales
increased from 8 to 25 pairs of shoes a day. If she bought one pair of shoes at a
price of Php 6,000.00 from the supplier, by how much was the daily profit
increased or decreased by offering such a discount on the shoes?

7
 What I Have Learned

At this point, let us see how much you have gained from the discussions and
activities you have undergone.

Activity 5: Exit Slip

Directions: Complete the sentence on the Exit Slip (Fisher and Frey, 2004).

EXIT SLIP

1. Today, I learned

2. I didn’t understand in

3. I enjoyed doing in

4. I would like to learn more about

5. Please explain more about

6. The thing that surprised me the most today was

8
 What I Can Do

This activity will help you transfer into real-life situations the knowledge and skills
you have gained or learned from this module.
Activity 6: Interview!

Directions: Select one business owner in your locality. Ask them how they earned a
profit and how they avoid losses using the template below:

How do you earn a profit in your How do you avoid a loss?

business?

Rubrics in Rating Activity 6: Interview!

Case Score
6 4 2
How to Listed at least four Listed at least Listed at least one (or
obtain a of the statement. three or two of none) of the statement.
profit? the statement.
How to avoid Listed at least four Listed at least Listed at least one (or
loss? of the statement. three or two of none) of the statement.
the statement.

9
 Assessment

Directions: Read and analyze each question. Write the chosen letter on a separate
sheet of paper.

1. Which of the following refers to the difference between what a merchant invests
into business and what he receives in return?
a. Loss c. Cost
b. Net Sales d. Profit

2. There are cases in which the net sales of goods are less than its cost, what do
you call such a difference?
a. Profit c. Cost
b. Loss d. Net sales

For items 3 – 6: Tina bought two mobile phones at Php 15,490.00 each. She sold
one of the mobile phones to her friend at Php 13,500.00, while the other one was
sold to her neighbor at Php16, 200.00.

3. How much was the total cost price?

a. Php 15,490.00 c. Php 18,990.00
b. Php 29,700.00 d. Php 30,980.00

4. How much was the total selling price?

a. Php 29,700.00 c. Php 30,980.00
b. Php 18,990.00 d. Php 31,690.00

5. What did Tina get?

a. Profit c. Break Even
b. Discount d. Loss

6. How much is Tina’s loss?

a. Php 710.00 c. Php 1,000.00
b. Php 1,990.00 d. Php 1,280.00

7. Kim bought 18 T-shirts at Php 350.00 each. He sold 12 of them at Php 450.00
each, and the remaining T-shirts at Php 300.00 each. How much is the profit?
a. Php 900.00 c. Php 1200.00
b. Php 400.00 d. Php 4,500

8. A mobile phone was sold at Php 4,800.00. Find the cost price of the mobile
phone if the profit is 20%?
a. Php 960.00 c. Php 2,600
b. Php 2400.00 d. Php 3,840

10
9. Ralph bought a laptop for Php 28,000.00 and spent Php 2,500.00 on its spare.
He later sold it for Php 25,000.00. How much is Ralph’s loss?
a. Php 26,500.00 c. Php 3,000.00
b. Php 5,500.00 d. Php 25,500.00

10. Which of the following statement shows a loss situation?

a. Joy bought a 16GB memory card at Php 600.00 and decided to sell it to her
sister for Php 650.00.
b. Glory bought 50 pieces of facemasks at Php 20.00 each. She sold all of it to
her friend at Php 500.00.
c. Ton bought a pen at Php 10.00 each and sold it for Php 12.00.
d. The cost of 10 pieces of face shields is Php 650.00. It was sold for Php 90.00
each.

11. Which of the following statement shows a profit situation?

a. Joy bought a 16GB memory card at Php 600.00 and decided to sell it to her
sister for Php 550.00
b. The cost of 10 pieces of face shields is Php 650.00. It was sold for Php 50.00
each.
c. Glory bought 50 pieces facemasks at Php 20.00 each. She sold all of it to her
friend at Php 500.00.
d. Ton bought a pen at Php 10.00 each and sold it for Php 12.00.

For items 12 and 13: Linda bought 25 bottles of honey bee for Php 2,000.00. She
sold 10 bottles for a total of Php 1,000.00, and the rest at Php 125.00 for each
bottle.

12. How much profit did Linda gain?

a. Php 875.00 c. Php 250.00
b. Php 1,875.00 d. Php 2,875.00

13. How much was Linda’s total net price?

a. Php 1,250.00 c. Php 250.00
b. Php 875.00 d. Php 2,875.00

For items 14 and 15: Efren buys an old motorcycle for Php 16,500.00 and spends
Php 1,800.00 on its repair. If he sells the motorcycle for Php 17,500.00,

14. What is his percent loss?

a. 5% c. 4.4%
b. 4% d. 2.1%

15. How much did he loss?

a. Php 600.00 c. Php 1,200.00
b. Php 8,000.00 d. Php 1,400.00

11
 Additional Activities

Let us reinforce the skills/knowledge that you have gained from this
lesson by doing the next activity.
Activity 7: I’m a business owner!
Directions: If you were the owner of the business, how would you obtain profit
and how would you avoid loss using this template:

What will you do to obtain

a profit in your business?

What will you do with your

profits?

What will you do to avoid a

loss in your business?

In case you’ve lost in your

business, what will you do
to recover from the loss?

Rubrics in Rating Activity 7: I’m a Business Owner

Score
Case Facts 6 4 2
List at least four List at least three With incorrect
What will you do
statements to statements to response or no
to obtain a profit obtain a profit. response at all
obtain a profit.
in your business?
List at least four List at least three With incorrect
What do you do
statements to do statements to do response or no
with your profits? with the profit. response at all
with the profit.
List at least four List at least four With incorrect
What will you do
statements to avoid statements to avoid response or no
to avoid a loss in a loss. response at all
a loss.
your business?

12
 List at least four List at least three With incorrect
In case you’ve lost
statements to statements to response or no
in your business, recover from a loss. response at all
recover from a loss.
what will you do to
recover from the
loss?

13