Base Rate Percentage Module
Base Rate Percentage Module
Base Rate Percentage Module
MARIANO
Hermosa , Bataan
OBJECTIVES:
Defines and illustrates the meaning of ratio and proportion using concrete or pictorial models
Set up proportions for groups of objects or numbers and for given situations
Math in Motion
Lita: “I bought this bag for P 1,000. Mom said I should have paid this for just P 880 without the VAT.”
Lito: “We always pay 12% value-added tax for the consumption of goods and services.”
Value-added tax (VAT) is an amount imposed on buyer as part of the selling price. When you buy an item, 12% of what
you actually pay goes to the government in the form of tax. So, by buying even simple items, you are in fact helping to
found the operations and projects of the government.
Buy how is the 12% value calculated? How do you know the actual value that goes to the government for the goods and
services you avail?
MATH TOOLS
The following are the prerequisite concept and skills you need for this lesson:
You have learned in the previous lesson about partitive proportion in which a whole is divided into several parts
following a certain ratio. In most cases, it is more practical to divide the whole into 100 equal parts. The ratio of number
to 100 is called percent.
The word percent comes from the Latin per centum which means “per hundred.” Percent is written using the symbol %.
As an example, 12% is read as “12 percent” and which means “12 out of 100.”
1
The succeeding figures illustrate 50% and 100%, respectively.
2
Percent can be written in fraction and decimal forms. Study the following:
100% 100/100 1
7% 7/100 0.07
Percentage refers to the amount or value that is taken from a whole after it was divided into hundred parts. The whole
is also called the base. For example, you know that 50% of 30 is 15 since it means “half of 30.” Here, 30 is the base, 15 is
the percentage, and 50% is the rate of percentage ( or simply rate).
In the situation in math in motion, the VAT of an item is 12% of its total selling price. In other words, you need to get
12% of P1,000. You can compute its value by simply dividing P 1,000 into 100 parts, then finding the equivalent of 12
parts.
1 part = P 10
To illustrate this:
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10 P 10
3
Phoebe paid P 120 as 12% VAT for the bag she bought that cost P 1000.
A faster way to calculate the percentage is through multiplication. Simply multiply the base to the rate of percentage in
fraction or decimal form. Remember that the percentage is the product of the base and the rate of percentage.
=12/100 X 1,000
=0.12 X 1,000
=120
Solution:
25% of 80 = 25/100 X 80
=0.25 X 80
=20
Solution:
=0.6 X 130
=78
Example 3: This school year, 30% of the enrollees in Descrates Acadamy are girls.
If there are 1,420 enrollees in all, how many students are girls?
Solution: let “n” be the number of girls, this problem involves finding the 30% of 1,420.
N=30% X 1,420
=30/100 X 1,420
=0.3 X 1,420
=426
When the rate of percentage is unknown, simply divide the percentage and the base. This is because percent is a special
ratio. In fact, the rate of percentage is a part-to-whole ratio. Thus, to find an unknown rate (or percent), just write this
percentage-to-base ratio (in fraction form) and then convert the ratio to percent form.
4
Solution: Let “N” be the rate.
N=15/60
=¼
=0.25
=25%
Example 5: Gino’s has a collection of 420 books. Out of these, 147 are textbooks. What percent of gino’s collection is
textbooks?
N=147/420
=0.35
=35%
Division is the counterpart of multiplication. Because percentage is the product of the base and the rate, then the base is
the quotient of the percentage and the rate.
Solution: Let “N” be the base. Given are 24 as percentage and 30% (or 0.3) as rate of percentage.
N = 24/30%
=24/0.3
=24/0.3 X 10/10
=240/3
=80
Example 7: A badminton player won a total of 9 games or 75% of the total games he played. How many games did he
play in all?
Solution: Let “N” be the base. Given are 9 as percentage and 75% ( or 0.75) as rate of percentage.
N=9/75%
=9/0.75
5
=9/0.75 X 100/100
900/75
=12
Skill Builder