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GEC 4 Mathematics in the Modern World 1

BS accountancy (University of Cebu)

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MODULE
IN
GEC 4
MATHEMATICS IN THE MODERN
WORLD

Prepared by:
Leonardo G. Gorero
Reneboy H. Calcaña
Eden T. Patnongon
Korina D. Villanueva
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CHAPTER 5
PROBLEM SOLVING
Regardless of what we do for a living or where we live, most of us spend our waking hours, at
school, at work or at home, solving problems. Most problems we face are small, some are large and
complex, but they all need to be solved in a suitable way. The ability to solve problems is a basic life
skill and is essential to our-to-day lives.
One of the leading mathematicians to make a study on problem solving was George Polya
(1887-1985). He was born in Hungary and moved to the United States in 1940. George Polya after a
brief stay at Brown University moved to Stanford University in 1942 and taught there until his
retirement. While at Stanford, he published 10 books and a number of articles for mathematics
journals. Of the book Polya published, How to solve it (1945) is one of his best known. In this book,
Polya outlines a strategy for solving problems from virtually any discipline.
“A great discovery solves a great problem but there is a grain of discovery in the solution of any
problem. Your problem may be modest; but if it challenges your curiosity and brings into play your
inventive faculties, and if you solve it by your own means, you may experience the tension and
enjoy the triumph of discovery.”
The basic problem solving strategy that Polya advocated consisted of the following four steps
(Jacobs, Martin, Ambrose, Philipp, 2014)
1. Understanding the problem. Read the problem slowly, jotting down the key ideas
2. Devising a plan. Draw a diagram, find a formula, look for patterns
3. Carrying out the plan. Create an equation and solve the problem
4. Looking back. Check your answer. Does your answer make sense? Did you solve for the
requested unknown?
Lesson 1 - Translating Words into Mathematical Symbols
 Starting Accurately
The knowledge on how to translate key words from English language into mathematical symbols
is very important in problem solving. The first step in any problem solving situation in mathematics is
always to read the problem, then it follows by translating the words into mathematical symbols.
Learning Objectives:
At the end of the lesson, the students are expected to:
1. translate mathematical sentence to mathematical symbols.
2. translate mathematical symbols to mathematical sentence.
 Stimulating Learning
In Problem solving, words such as gain, more, sum, total, increase, plus all mean to add. Words
such as difference between, minus, decrease, less, fewer, and loss all mean to subtract. Words such as
the product of, double (2x), twice (2x), triple (3x), a fraction of, a percent of, or times all mean to
multiply. And finally, words such as the quotient of, divided equally, and per mean to divide.
Experience and practice with problem solving will help better acquaint you with the key words
that translate into these operations.
 Inculcating Concepts

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Let's translate the following mathematical sentence/statements into mathematical symbols:

Addition Subtraction
Mathematical statement Mathematical Mathematical statement Mathematical
symbol symbol
1.) the difference of 25 25 − 𝑦
1.) The sum of a and 18 𝑎 + 18
and y
2.) 14 plus c 14 + 𝑐 2.) 560 minus h 560 − ℎ
3.) 15 added to n 𝑛 + 15 3.) w less than 32 32 − 𝑤
4.) 22 more than f 𝑓 + 22 4.) 9 decreased by m 9−𝑚
5.) t increased by m 𝑡+𝑚 5.) p reduced by x 𝑝−𝑥
6.) 13 greater than p 𝑝 + 13 6.) 13 subtracted from j 𝑗 − 13
7.) exceeds q by 33 𝑞 + 33 7.) 500 less d 500 − 𝑑

Multiplication Division
Mathematical statement Mathematical Mathematical statement Mathematical
symbol symbol
1.) the quotient of s and 𝑠
1.) The product of 14 and x 14𝑥
17 17
2.) 4 times b 4𝑏 𝑥
2.) x divided by y
3.) twice x 2𝑥 𝑦
4.)
3
𝑜𝑓 𝑝 3 3.) the ratio of c and m 𝑐
4 𝑝
4 𝑚
4.) the price p per gallon g 𝑝
5.) 9 multiplied by n 9𝑛
𝑔

Mixed operations
Mathematical statement Mathematical symbol
1.) Five more than one-fourth of k is 55 1
𝑘 + 5 = 55
4
2.) Eight less than twice a number n is greater than 90 2𝑛 − 8 > 90
3.) Nine increased by the product of two numbers x and y 9 + (𝑥𝑦)
4.) A number t plus seven times p is less than or equal to 20 𝑡 + 7𝑝) ≤ 20
5.) The quotient of two numbers m and n subtracted from 30. 𝑚
30 −
𝑛
6.) The product of five and three less than the number y 5(𝑦 − 3)
7.) Twice the sum of a number x and nine 2(𝑥 + 9)

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 1A. Translate the following mathematical statements into mathematical symbols or
equations. Use x and y if no specific variable is indicated.
1. Six less than twice a number is less than or equal to forty-five.
2. A number minus seven yields ten
3. A total of six and a number m
4. Twelve added to a number
5. Eight times a number is forty-eight
6. The produce of fourteen and a number
7. Twice a number minus eight
8. The quotient of a number and seven is two
9. Three-fourths of a number h
10. The product of a number and ten is eighty
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11. Eight less than a number is greater than five

12. How many times does five go into twenty?

Exercise 1B. Translate the following mathematical symbols into mathematical statements
1.) x + 12 = 8
2.) 3x = 15
3.) w/15
4.) 10/m
5.) x – 6
6.) 5(x + 4) ≤ 20
7.) 2(x-3) =12
8.) 7/x
9.) (6 –x)/9
10.) 4(12+y)

Answers for Exercise 1A

1.) 2x - 6 ≤ 45 2.) x – 7 = 10 3.) 6 + m 4.) x + 12 5.) 8x = 48 6.) 14x 7.)
2x – 8
8.) x/7 = 2 9.) ¾ h 10.) 10x = 80 11.) x – 8 > 5 12.) 20/5 = x

Answers for Exercise 1B

1. Twelve added to a number is the same as eight 2. Three times a number equals fifteen 3. The
ratio of a number w to fifteen 4. Ten divided by a number m 5. Six subtracted from a number 6. Five
times the sum of a number and four is less than or equal to 20 7. Twice the difference of a number
and three totals twelve 8. The quotient of a seven and a number 9. The difference between six and a
number divided by nine 10. Four times the sum of twelve and y

 Evaluating Understanding
A. Translate the following mathematical statements into mathematical symbols or equations.
Use x and y if no specific variable is indicated.

1. The sum of m and thirteen is forty-five.

2. Eight is subtracted from twice the number is greater than fifteen.
3. Twelve is five more than k
4. One-half of a number is equal to fifty-six.
5. Six times a number decreased by eight is two hundred
6. The product of fifteen and thrice a number p
7. The quotient of a number and eleven is less than or equal to seventy-five
8. Four-fifths of a number is sixteen
9. The number reduced by twenty-four is five times a number
10. The product of eight and six less than a number is greater than four hundred five

B. Translate the following mathematical symbols into mathematical statements

1.) 2x + 4 = 38
2.) m - 3 = 65
3.) 2(3x + 3)
4.) 5/2x
5.) 3x – 5 > 32
6.) 4(x - 8) ≤ 72
3
7.) 𝑡 + 12
8
8.) 4p - 13
9.) (2x – 8) /9
10.) 6(2q + 4)

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Lesson 2A - Number Problems

 Starting Accurately
A number problem is asking us to imagine a scenario by looking at the numbers and figuring out
what the problem is asking us to do.
At the end of the lesson, students are expected to solve number related problems.
 Stimulating Learning

Whether we like it or not, whatever our nature of work, number problems are everywhere.
Some people may think that we either can do it or we can't. Contrary to that belief, it can be
learned. Even the best athletes and musicians had some coaching along the way and lots of
practice. That's what it also takes to be good at problem solving.

 Inculcating Concepts
Example 1. The sum of two numbers is 60. The larger number is four times the smaller. Find the
smaller number.
Understanding the problem
There are two numbers whose sum is 60. One number is larger than the other. The larger
number is four times the smaller. We are going to find the smaller number.

Devising a plan
Looking back:
𝐿𝑒𝑡 𝑥 = 𝑡ℎ𝑒 𝑠𝑚𝑎𝑙𝑙𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟
4𝑥 = 𝑡ℎ𝑒 𝑙𝑎𝑟𝑔𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟 𝑥 + 4𝑥 = 60
12 + 4(12) = 60
The sum of two numbers is 60:
𝑥 + 4𝑥 = 60 12 + 48 = 60

Carrying out the plan  60 = 60

𝑥 + 4𝑥 = 60
5𝑥 = 60
60
𝑥=
5
𝑥 = 12 → 𝑡ℎ𝑒 𝑠𝑚𝑎𝑙𝑙𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟
Answer: The smaller number is 12.
Example 2. The sum of two numbers is 50. The second number is 8 more than the first number. Find
the numbers.
Understanding the problem
There are two numbers whose sum is 50. The second number is larger than the first number.
The second number is greater than the first number by 8. We are going to find the two numbers.

Devising a plan
Looking back:
𝐿𝑒𝑡 𝑥 = 𝑡ℎ𝑒 𝑓𝑖𝑟𝑠𝑡 𝑛𝑢𝑚𝑏𝑒𝑟
𝑥 + 8 = 𝑡ℎ𝑒 𝑠𝑒𝑐𝑜𝑛𝑑 𝑛𝑢𝑚𝑏𝑒𝑟 𝑥 + 𝑥 + 8 = 50
21 + 21 + 8 = 50
The sum of two numbers is 50:
𝑥 + 𝑥 + 8 = 50  50 = 50

Carrying out the plan

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𝑥 + 𝑥 + 8 = 50
2𝑥 + 8 = 50
2𝑥 = 50 − 8
2𝑥 = 42
42
𝑥=
2
𝑥 = 21 → 𝑡ℎ𝑒 𝑓𝑖𝑟𝑠𝑡 𝑛𝑢𝑚𝑏𝑒𝑟
𝑥 + 8 = 21 + 8 = 29 → 𝑡ℎ𝑒 𝑠𝑒𝑐𝑜𝑛𝑑 𝑛𝑢𝑚𝑏𝑒𝑟.
Answer: The two numbers are 21 and 29.
Example 3. Find three consecutive even integers whose sum is 138.
Understanding the problem
Solving consecutive even integers and solving consecutive odd integers use the same formula.
Numbers such as 8, 10, 12 are consecutive even numbers. Numbers such as 5, 7, 9 are consecutive
odd numbers. It is understood that we add 2 to 8, to get 10 and add 2 to 10, to get 12 for consecutive
even numbers. The same process will be used for consecutive odd numbers, we add 2 to 5, to get 7
and add 2 to 7, to get 9. Here, we are going to find 3 successive even numbers whose sum is 138.
Devising a plan
Looking back:
𝐿𝑒𝑡 𝑥 = 𝑡ℎ𝑒 𝑓𝑖𝑟𝑠𝑡 𝑒𝑣𝑒𝑛 𝑖𝑛𝑡𝑒𝑔𝑒𝑟
𝑥 + 𝑥 + 2 + 𝑥 + 4 = 138
𝑥 + 2 = 𝑡ℎ𝑒 𝑠𝑒𝑐𝑜𝑛𝑑 𝑒𝑣𝑒𝑛 𝑖𝑛𝑡𝑒𝑔𝑒𝑟
𝑥 + 4 = 𝑡ℎ𝑒 𝑡ℎ𝑖𝑟𝑑 𝑒𝑣𝑒𝑛 𝑖𝑛𝑡𝑒𝑔𝑒𝑟 44 + 44 + 2 + 44 + 4 = 138

 138 = 138
Three consecutive even integers whose sum is 138:
𝑥 + 𝑥 + 2 + 𝑥 + 4 = 138
Carrying out the plan
𝑥 + 𝑥 + 2 + 𝑥 + 4 = 138
3𝑥 + 6 = 138
3𝑥 = 138 − 6
3𝑥 = 132
132
𝑥=
3
𝑥 = 44 → 𝑡ℎ𝑒 𝑓𝑖𝑟𝑠𝑡 𝑒𝑣𝑒𝑛 𝑖𝑛𝑡𝑒𝑔𝑒𝑟
𝑥 + 2 = 44 + 2 = 46 → 𝑡ℎ𝑒 𝑠𝑒𝑐𝑜𝑛𝑑 𝑒𝑣𝑒𝑛 𝑖𝑛𝑡𝑒𝑔𝑒𝑟
𝑥 + 4 = 44 + 4 = 48 → 𝑡ℎ𝑒 𝑡ℎ𝑖𝑟𝑑 𝑒𝑣𝑒𝑛 𝑖𝑛𝑡𝑒𝑔𝑒𝑟
Answer: The three consecutive even integers are 44, 46, and 48.
Example 4. Three times a number increased by 8, equals 41. What is a number?
Understanding the problem
We look for a number multiplied by 3 and added by 8 should be equal to 41.
Devising a plan Looking back:
𝐿𝑒𝑡 𝑛 = 𝑎 𝑛𝑢𝑚𝑏𝑒𝑟 3𝑛 + 8 = 41

Three times a number increased by 8, equals 41: 3(11) + 8 = 41

3𝑛 + 8 = 41 33 + 8 = 41
Carrying out the plan
3𝑛 + 8 = 41  41 = 41
3𝑛 = 41 − 8
3𝑛 = 33

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33
𝑛 =
3
𝑛 = 11 → 𝑖𝑠 𝑎 𝑛𝑢𝑚𝑏𝑒𝑟
Answer: The number is 11.

Example 5. The sum of three numbers is 63. The second number is three greater than five times the
first number and the third number is four less than twice the first number. What are the numbers?
Understanding the problem
There are three numbers whose sum is 63. These are the first, second and the third numbers.
The second number is 5 times the first number plus 3. The third number is two times the first number
minus 4. We are to find the three numbers.
Devising a plan
Looking back:
𝐿𝑒𝑡 𝑛 = 𝑡ℎ𝑒 𝑓𝑖𝑟𝑠𝑡 𝑛𝑢𝑚𝑏𝑒𝑟
5𝑛 + 3 = 𝑡ℎ𝑒 𝑠𝑒𝑐𝑜𝑛𝑑 𝑛𝑢𝑚𝑏𝑒𝑟 𝑛 + 5𝑛 + 3 + 2𝑛 − 4 = 63
2𝑛 − 4 = 𝑡ℎ𝑒 𝑡ℎ𝑖𝑟𝑑 𝑛𝑢𝑚𝑏𝑒𝑟 8 + 5(8) + 3 + 2(8) − 4 = 63
8 + 40 + 3 + 16 − 4 = 63
The sum of these three numbers is 63:  63 = 63
𝑛 + 5𝑛 + 3 + 2𝑛 − 4 = 63
Carrying out the plan
𝑛 + 5𝑛 + 3 + 2𝑛 − 4 = 63
8𝑛 − 1 = 63
8𝑛 = 63 + 1
8𝑛 = 64
64
𝑛 =
8
𝑛 = 8 → 𝑡ℎ𝑒 𝑓𝑖𝑟𝑠𝑡 𝑛𝑢𝑚𝑏𝑒𝑟
5𝑛 + 3 = 5(8) + 3 = 40 + 3 = 43 → 𝑡ℎ𝑒 𝑠𝑒𝑐𝑜𝑛𝑑 𝑛𝑢𝑚𝑏𝑒𝑟
2𝑛 − 4 = 2(8) − 4 = 16 − 4 = 12 → 𝑡ℎ𝑒 𝑡ℎ𝑖𝑟𝑑 𝑛𝑢𝑚𝑏𝑒𝑟
Answer: The three numbers are 8, 43, and 12.

Example 6. A string is cut into 3 pieces, A, B, and C in the ratio 1: 2: 4. If C is longer than B by 24 feet,
find the length of the string.
Understanding the problem
A string is to be cut into 3 pieces, A, B, and C in the ratio 1: 2: 4, respectively. It is understood
that the length of A times 2 is equal to the length of B. The length of C is equal to the length of A
times 4. Furthermore, the length of C is longer than B by 24 feet. Then, we are to find the length
of the string.
Devising a plan

𝐿𝑒𝑡 𝑛 = 𝑎 𝑐𝑜𝑚𝑚𝑜𝑛 𝑓𝑎𝑐𝑡𝑜𝑟 𝑡ℎ𝑎𝑡 𝑟𝑒𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑠 𝑎 𝑝𝑖𝑒𝑐𝑒 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝐴 𝑤𝑖𝑡ℎ 1 𝑎𝑠 𝑡ℎ𝑒 𝑟𝑎𝑡𝑖𝑜
2𝑛 = 𝑎 𝑝𝑖𝑒𝑐𝑒 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝑟𝑒𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑠 𝐵 𝑤𝑖𝑡ℎ 2 𝑎𝑠 𝑡ℎ𝑒 𝑟𝑎𝑡𝑖𝑜
4𝑛 = 𝑎 𝑝𝑖𝑒𝑐𝑒 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝑟𝑒𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑠 𝐶 𝑤𝑖𝑡ℎ 4 𝑎𝑠 𝑡ℎ𝑒 𝑟𝑎𝑡𝑖𝑜

The length of C, which is 4n is longer than the length of B, which is 2n by 24 feet:

4𝑛 = 2𝑛 + 24
Looking back:
Carrying out the plan
4𝑛 = 2𝑛 + 24
4𝑛 = 2𝑛 + 24 4(12) = 2(12) + 24
4𝑛 − 2𝑛 = 24 48 = 24 + 24
2𝑛 = 24  48 = 48

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24
𝑛=
2

𝑛 = 12 → 𝑡ℎ𝑒 𝑙𝑒𝑛𝑔𝑡ℎ 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝐴

2𝑛 = 2(12) = 24 → 𝑡ℎ𝑒 𝑙𝑒𝑛𝑔𝑡ℎ 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝐵
4𝑛 = 4(12) = 48 → 𝑡ℎ𝑒 𝑙𝑒𝑛𝑔𝑡ℎ 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝐶
Answer: The total length of a string is 84 feet. This string is being cut into three pieces 12 ft., 24 ft.,
and 48 ft., in the ratio of 1:2:4.

Example 7. The total of two numbers is 23, double the larger number exceeds three times the smaller
number by 16. Find the numbers.
Understanding the problem
There are two numbers, the larger number and the smaller number whose sum is 23. When
the larger number is doubled, then it is equal to 3 times the smaller number plus 16. Then we are
to find the two numbers.
Devising a plan
𝐿𝑒𝑡 𝑥 = 𝑡ℎ𝑒 𝑠𝑚𝑎𝑙𝑙𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟

system of two equations in two unknowns

𝑦 = 𝑡ℎ𝑒 𝑙𝑎𝑟𝑔𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟
𝑥 + 𝑦 = 23
2𝑦 = 3𝑥 + 16

We can solve for the values of x and y using substitution or elimination by addition or
elimination by subtraction.

Carrying out the plan Looking back:

We will use elimination by addition:
𝑥 + 𝑦 = 23 2𝑦 = 3𝑥 + 16
𝑥 + 𝑦 = 23 → 𝑥 + 𝑦 = 23 6 + 17 = 23 2(17) = 3(6) + 16
2𝑦 = 3𝑥 + 16 → −3𝑥 + 2𝑦 = 16  23 = 23 34 = 18 + 16
To eliminate x, multiply 3 to (x + y = 23):  34 = 34
3𝑥 + 3𝑦 = 69
Addition
−3𝑥 + 2𝑦 = 16
5𝑦 = 85
85
𝑦=
5
𝑦 = 17 → 𝑡ℎ𝑒 𝑙𝑎𝑟𝑔𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟
𝑥 + 𝑦 = 23 → 𝑥 + 17 = 23 → 𝑥 = 23 − 17 = 6 → 𝑡ℎ𝑒 𝑠𝑚𝑎𝑙𝑙𝑒𝑟 𝑛𝑢𝑚𝑏𝑒𝑟
4𝑛 = 4(12) = 48 → 𝑡ℎ𝑒 𝑙𝑒𝑛𝑔𝑡ℎ 𝑜𝑓 𝑠𝑡𝑟𝑖𝑛𝑔 𝐶

Answer: The two numbers are 17 and 6.

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 2: Solve the following number problems.
1. Two-fifths a number equals 18. Find the number.
2. A number added to one-fourth of itself equals 45. Find the number.
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3. When eight times a number is diminished by 20, the result is 28. Find the number.
4. The sum of three integers is 27. The second integer is 2 less than twice the first integer, and the
third integer is 5 greater than three times the first. Find the numbers.
5. Two numbers are in the ratio 3:8 and their sum is 77. What are the numbers?

Answers for Exercise 2: 1.) 18 2.) 36 3.) 6 4.) 4, 6, 17 5.) 21, 56

 Evaluating Understanding
Evaluation 2: Solve the following number problems.
1. The sum of two numbers is 30. The second number is 6 more than the first number. Find the
numbers.
2. Find three consecutive even integers whose sum is 168.
3. Four times a number increased by 5 is 37. Find the number.
4. Forty-five is equal to twelve more than thrice a number. Find the number.
5. The difference between eight times a number and 16 is 40. Find the number.
6. Thrice a number, decreased by 4, is the same as twice the number, increased by 11. Find the
number.
7. Four times a number, increased by 17, is 9 less than six times the number. Find the number.
8. The total of two integers is 43. Double the bigger integer exceeds three times the smaller
integer by 16. What are the integers?
9. The difference of two integers is 9. Five times the smaller is 9 more than three times the larger.
Find the integers.
10. Find three consecutive odd integers such that the sum of the first, twice the second, and three
times the third is 70.

 Upgrading Competence and Expanding Insights

1.) The sum of two numbers is 15. Three times one of the numbers is 19 less than five times the
other. Find the numbers.
2.) The difference of two integers is 9. Five times the smaller is 9 more than three times the larger.
Find the integers.
3.) A piece of string is 80 cm long. It is cut into three pieces. The longest piece is 3 times as long as
the middle sized piece and the shortest piece is 46 cm shorter than the longest piece. Find the
length of the shortest piece.

Lesson 2B - DIGIT WORD PROBLEMS

 Starting Accurately
Digit word problems are problems that involve individual digits in integers and how digits are
related according to the question.
At the end of the lesson, students are expected to solve digit word problems.
 Stimulating Learning

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To solve digit word problems, we need a knowledge on solving a system of linear

equations.

 Inculcating Concepts
Example 1. The sum of the digits of a two-digit number is 11. If we interchange the digits, then the
new number formed is 45 less than the original. Find the original number.
Understanding the problem
The sum of the digits of a two-digit number is 11. Interchanging the digits, the new number
formed is equal to the original number minus 45. Then, we are to find the original two-digit number.
Devising a plan
𝐿𝑒𝑡 𝑥 = 𝑜𝑛𝑒’𝑠 𝑑𝑖𝑔𝑖𝑡, 𝑡 = 𝑡𝑒𝑛’𝑠 𝑑𝑖𝑔𝑖𝑡
𝑇ℎ𝑒 𝑠𝑢𝑚 𝑜𝑓 𝑡ℎ𝑒 𝑑𝑖𝑔𝑖𝑡𝑠 𝑖𝑠 11, 𝑠𝑜 𝑥 + 𝑡 = 11 → 𝑥 = 11 − 𝑡
′
𝑆𝑖𝑛𝑐𝑒 𝑡 𝑖𝑠 𝑡ℎ𝑒 𝑡𝑒𝑛 𝑠 𝑑𝑖𝑔𝑖𝑡, 𝑠𝑜 10𝑡 + 𝑥 = 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟
𝐼𝑛𝑡𝑒𝑟𝑐ℎ𝑎𝑛𝑔𝑖𝑛𝑔 𝑡ℎ𝑒 𝑑𝑖𝑔𝑖𝑡𝑠, 𝑥 𝑏𝑒𝑐𝑜𝑚𝑒𝑠 𝑡𝑒𝑛′ 𝑠 𝑑𝑖𝑔𝑖𝑡 𝑎𝑛𝑑 𝑡 𝑏𝑒𝑐𝑜𝑚𝑒𝑠 𝑜𝑛𝑒 ′ 𝑠 𝑑𝑖𝑔𝑖𝑡
𝑆𝑜, 10𝑥 + 𝑡 = 𝑖𝑛𝑡𝑒𝑟𝑐ℎ𝑎𝑛𝑔𝑒 𝑛𝑢𝑚𝑏𝑒𝑟 𝑑𝑖𝑔𝑖𝑡𝑠
𝑇ℎ𝑒 𝑛𝑒𝑤 𝑛𝑢𝑚𝑏𝑒𝑟 𝑓𝑜𝑟𝑚𝑒𝑑 𝑖𝑠 45 𝑙𝑒𝑠𝑠 𝑡ℎ𝑎𝑛 𝑡ℎ𝑒 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙
𝑆𝑜, 10𝑥 + 𝑡 = 10𝑡 + 𝑥 − 45
Carrying out the plan
10𝑥 + 𝑡 = 10𝑡 + 𝑥 − 45 Looking back:
10𝑥 − 𝑥 = 10𝑡 − 𝑡 − 45 10𝑥 + 𝑡 = 10𝑡 + 𝑥 − 45
9𝑥 = 9𝑡 − 45 10(3) + 8 = 10(8) + 3 − 45
𝑆𝑢𝑏𝑠𝑡𝑖𝑡𝑢𝑡𝑒 𝑥 𝑏𝑦 11 − 𝑡 ∶ 30 + 8 = 80 + 3 − 45
9𝑥 = 9𝑡 − 45 38 = 83 − 45
9(11 − 𝑡) = 9𝑡 − 45  38 = 38
99 − 9𝑡 = 9𝑡 − 45
−9𝑡 − 9𝑡 = −45 − 99
−18𝑡 = −144
−144
𝑡 =
−18

𝑡 = 8 → 𝑡𝑒𝑛′ 𝑠 𝑑𝑖𝑔𝑖𝑡
𝑥 = 11 − 𝑡 = 11 − 8 = 3 → 𝑜𝑛𝑒 ′ 𝑠 𝑑𝑖𝑔𝑖𝑡

Answer: The original number is 83.

Example 2. The ten’s digit of a number is twice the unit’s digit. If the digits are reversed, the new
number is 27 less than the original. Find the original number.
Understanding the problem
The ten’s digit of a number is equal to the unit’s digit times 2. If the digits are reversed, the
new number is equal to the original number minus 27. Then, we are to find the original number.
Devising a plan
𝐿𝑒𝑡 𝑥 = 𝑢𝑛𝑖𝑡’𝑠 𝑑𝑖𝑔𝑖𝑡, 2𝑥 = 𝑡𝑒𝑛’𝑠 𝑑𝑖𝑔𝑖𝑡
′
𝑆𝑖𝑛𝑐𝑒 2𝑥 𝑖𝑠 𝑡ℎ𝑒 𝑡𝑒𝑛 𝑠 𝑑𝑖𝑔𝑖𝑡, 𝑠𝑜 10(2𝑥) + 𝑥 = 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟
𝑅𝑒𝑣𝑒𝑟𝑠𝑒𝑑 𝑡ℎ𝑒 𝑑𝑖𝑔𝑖𝑡𝑠, 𝑥 𝑏𝑒𝑐𝑜𝑚𝑒𝑠 𝑡𝑒𝑛′ 𝑠 𝑑𝑖𝑔𝑖𝑡 𝑎𝑛𝑑 2𝑥 𝑏𝑒𝑐𝑜𝑚𝑒𝑠 𝑢𝑛𝑖𝑡′𝑠 𝑑𝑖𝑔𝑖𝑡
𝑆𝑜, 10𝑥 + 2𝑥 = 𝑟𝑒𝑣𝑒𝑟𝑠𝑒𝑑 𝑛𝑢𝑚𝑏𝑒𝑟 𝑑𝑖𝑔𝑖𝑡𝑠
𝑇ℎ𝑒 𝑛𝑒𝑤 𝑛𝑢𝑚𝑏𝑒𝑟 𝑓𝑜𝑟𝑚𝑒𝑑 𝑖𝑠 𝑒𝑞𝑢𝑎𝑙 𝑡𝑜 𝑡ℎ𝑒 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑙𝑒𝑠𝑠 𝑡ℎ𝑎𝑛 27
𝑆𝑜, 10𝑥 + 2𝑥 = 10(2𝑥) + 𝑥 − 27

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Carrying out the plan

10𝑥 + 2𝑥 = 10(2𝑥) + 𝑥 − 27
10𝑥 + 2𝑥 = 20𝑥 + 𝑥 − 27 Looking back:
10𝑥 + 2𝑥 − 20𝑥 − 𝑥 = −27
10𝑥 + 2𝑥 = 10(2𝑥) + 𝑥 − 27
−9𝑥 = −27
10(3) + 2(3) = 10{2(3)} + 3 − 27
−27
𝑥 = 30 + 6 = 60 + 3 − 27
−9 36 = 63 − 27
 36 = 36
𝑥 = 3 → 𝑢𝑛𝑖𝑡′𝑠 𝑑𝑖𝑔𝑖𝑡
2𝑥 = 2(3) = 6 → 𝑡𝑒𝑛′ 𝑠 𝑑𝑖𝑔𝑖𝑡

Answer: The original number is 63

Example 3. The sum of the digits of a three-digit number is 6. The hundred’s digit is twice the unit’s
digit, and the ten’s digit equals the sum of the other two. Find the number.
Understanding the problem
The sum of the digits of a three-digit number is 6. The hundred’s digit is equal to the unit’s digit
times 2, and the ten’s digit equals the sum of the hundred’s and unit’s digits. Then we are to find the
number.
Devising a plan
𝐿𝑒𝑡 𝑥 = 𝑢𝑛𝑖𝑡’𝑠 𝑑𝑖𝑔𝑖𝑡, 2𝑥 = 𝑡𝑒𝑛’𝑠 𝑑𝑖𝑔𝑖𝑡, 𝑥 + 2𝑥 = 𝑡𝑒𝑛′ 𝑠 𝑑𝑖𝑔𝑖𝑡
𝑇ℎ𝑒 𝑠𝑢𝑚 𝑜𝑓 𝑡ℎ𝑒 𝑑𝑖𝑔𝑖𝑡𝑠 𝑜𝑓 𝑎 𝑡ℎ𝑟𝑒𝑒 − 𝑑𝑖𝑔𝑖𝑡 𝑛𝑢𝑚𝑏𝑒𝑟 𝑖𝑠 6:
𝑆𝑜, 𝑥 + 2𝑥 + (𝑥 + 2𝑥) = 6
Carrying out the plan
𝑥 + 2𝑥 + (𝑥 + 2𝑥) = 6 Looking back:
6𝑥 = 6 𝑥 + 2𝑥 + (𝑥 + 2𝑥) = 6
6 1 + 2(1) + 1 + 2(1) = 6
𝑥 =
6 1+2+1+2=6
𝑥 = 1  6=6
𝑥 = 1 → (𝑢𝑛𝑖𝑡′𝑠 𝑑𝑖𝑔𝑖𝑡)
2𝑥 = 2(1) = 2 → (ℎ𝑢𝑛𝑑𝑟𝑒𝑑′𝑠 𝑑𝑖𝑔𝑖𝑡)
𝑥 + 2𝑥 = 3 → (𝑡𝑒𝑛′𝑠 𝑑𝑖𝑔𝑖𝑡)

Answer: The number is 231.

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 2B. Solve the following digit problems.
1.) The unit’s digit is twice the ten’s digit. If the number is doubled, it will be 12 more than the
reversed number. Find the number.
2.) The ten’s digit of a certain number is 3 less than the unit’s digit. The sum of the digits is 11. What is
the number?
3.) The sum of the digits in a two-digit number is 12. If the digits are reversed, the number is 18
greater than the original number. What is the number?

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4.) The ten’s digit of a certain number is 5 more than the unit’s digit. The sum of the digits is 9. Find
the number.
5.) The ten’s digit of a two-digit number is twice the unit’s digit. If the digits are reversed, the new
number is 36 less than the original number. Find the number.
Answers for Exercise 2B: 1.) 48 2.) 47 3.) 57 4.) 72 5.) 84

 Evaluating Understanding
Evaluation 2B: Solve the following digit problems.
1.) The sum of the digits of a two-digit number is 13. The unit’s digit is 1 more than twice the ten’s
digit. Find the number.
2.) Eight times the sum of the digits of a certain two-digit number exceeds the number by 19. The
ten’s digit is 3 more than the unit’s digit. Find the number.
3.) The ratio of the unit’s digit to the ten’s digit of a two-digit number is one-half. The ten’s digit is 2
more than the unit’s digit. Find the number.
4.) There is a two-digit number whose unit’s digit is 6 less than the ten’s digit. Four times the ten’s
digit plus five times the unit’s digit equals 51. Find the two-digit number.
5.) The tens digit is 2 less than the unit’s digit. If the digits are reversed, the sum of the reversed
number and the original number is 154. Find the original number.
 Upgrading Competence and Expanding Insights
1.) The unit’s digit of a two-digit number is 4 times the ten’s digit. If the digits are reversed, the new
number is 54 more than the original number. Find the original number.
2.) The sum of the digits of a two-digit number is 11. The new number obtained when the digits are
reversed is 7 more than twice the original number. Find the original number.

Lesson 3 - Age Problems

 Starting Accurately

In the age problems, the questions are such that they result in equations. These equations
could become either linear or non-linear and they will have solutions that will represent the age of the
people in the question.
At the end of the lesson, students are expected to solve age related problems.
 Stimulating Learning
Age problems are very similar to number word problems. They are easy to solve when you
know how to set up the correct equations. Most of the time, this type of problem discusses the age of
a certain individual in relation to another in the past, present, or future. If the age of a person is “x”,
then “n” years after today, the age = x + n. Similarly, n years in the past, the age of this would have
been x – n years. It is always helpful to solve this problem using a table.
 Inculcating Concepts
Example 1. Jenny is 3 times as old as her son. In 12 years, Jenny's age will be one year less than twice
her son's age. Find their ages now.
Understanding the problem

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Jenny’s age is equal to her son’s age times 3. After 12 years, Jenny's age will be twice her son's
age minus one. Then, we are to find their ages now.
Devising a plan

𝐿𝑒𝑡 𝑥 = 𝑠𝑜𝑛′ 𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤. 𝐴𝑑𝑑 12 𝑡𝑜 𝑔𝑒𝑡 𝑡ℎ𝑒𝑖𝑟 𝑎𝑔𝑒𝑠 𝑖𝑛 12 𝑦𝑒𝑎𝑟𝑠.

𝐴𝑔𝑒 𝑛𝑜𝑤 𝐴𝑔𝑒 𝑖𝑛 12 𝑦𝑒𝑎𝑟𝑠
𝑆𝑜𝑛’𝑠 𝑎𝑔𝑒 𝑥 𝑥 + 12
𝐽𝑒𝑛𝑛𝑦’𝑠 𝑎𝑔𝑒 3𝑥 3𝑥 + 12

Write the new relationship in an equation using the ages in 12 yrs.

After 12 years, Jenny's age will be twice her son's age minus one.
3𝑥 + 12 = 2(𝑥 + 12) − 1 Looking back:
Carrying out the plan 3𝑥 + 12 = 2(𝑥 + 12) − 1
3(11) + 12 = 2(11 + 12) − 1
3𝑥 + 12 = 2(𝑥 + 12) − 1 33 + 12 = 2(23) − 1
3𝑥 + 12 = 2𝑥 + 24 − 1 45 = 46 − 1
3𝑥 − 2𝑥 = 24 − 1 − 12  45 = 45
𝑥 = 11 → (𝑠𝑜𝑛′ 𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤)
3𝑥 = 3(11) = 33 → (𝐽𝑒𝑛𝑛𝑦 ′ 𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤)

Answer: Jenny’s age now is 33 years old while her son’s age now is 11 years old.

Example 2. John is twice as old as his friend Peter. Peter is 5 years older than Janet. In 5 years, John
will be three times as old as Janet. How old is Peter now?
Understanding the problem
John’s age is twice as his friend Peter now. Peter is 5 years older than Janet. In 5 years, John
will be three times as old as Janet. Then, we will find the age of Peter now.
Devising a plan
𝐿𝑒𝑡 𝑥 = 𝐽𝑎𝑛𝑒𝑡′𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤. 𝐴𝑑𝑑 5 𝑡𝑜 𝑔𝑒𝑡 𝑡ℎ𝑒𝑖𝑟 𝑎𝑔𝑒𝑠 𝑖𝑛 5 𝑦𝑒𝑎𝑟𝑠.
𝐴𝑔𝑒 𝑛𝑜𝑤 𝐴𝑔𝑒 𝑖𝑛 5 𝑦𝑒𝑎𝑟𝑠
𝐽𝑜ℎ𝑛 2(𝑥 + 5) 2(𝑥 + 5) + 5
𝑃𝑒𝑡𝑒𝑟 𝑥+5 𝑥+5+5
𝐽𝑎𝑛𝑒𝑡 𝑥 𝑥+5

Write the new relationship in an equation using the ages in 5 years.

In 5 years, John will be three times as old as Janet.
2(𝑥 + 5) + 5 = 3(𝑥 + 5) Looking back:
Carrying out the plan 2𝑥 + 10 + 5 = 3𝑥 + 15
2(0) + 10 + 5 = 3(0) + 15
2𝑥 + 10 + 5 = 3𝑥 + 15  15 = 15
2𝑥 − 3𝑥 = −10 − 5 + 15
−𝑥 = 0
𝑥 = 0 → (𝐽𝑎𝑛𝑒𝑡′𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤)
𝑥 + 5 = 0 + 5 = 5 → (𝑃𝑒𝑡𝑒𝑟′𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤)
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Answer: Peter is now 5 years old.

Example 3. Willy’s father is 5 times older than Willy and Willy is twice as old as his sister Alice. In two
years’ time, the sum of their ages will be 58. How old is Willy now?
Understanding the problem
Willy’s father is 5 times older than Willy and Willy is twice as old as his sister Alice. In two years’
time, the sum of their ages will be 58. Then, we are to find the age of Willy now.
Devising a plan

Let x = Willy’s age now. Add 2 to get the ages in 2 yrs.

𝐴𝑔𝑒 𝑛𝑜𝑤 𝐴𝑔𝑒 𝑖𝑛 5 𝑦𝑒𝑎𝑟𝑠

𝑊𝑖𝑙𝑙𝑦′𝑠 𝑓𝑎𝑡ℎ𝑒𝑟 5𝑥 5𝑥 + 2
𝑊𝑖𝑙𝑙𝑦 𝑥 𝑥+2
𝐴𝑙𝑖𝑐𝑒 1 1
𝑥 𝑥+2
2 2

Write the new relationship in an equation using the ages in 2 yrs.

In two years’ time, the sum of their ages will be 58. Looking back:
1 1
𝑥 + 2 + 𝑥 + 2 + 5𝑥 + 2 = 58 𝑥 + 2 + 𝑥 + 2 + 5𝑥 + 2 = 58
2 2
1
Carrying out the plan (8) + 2 + 8 + 2 + 5(8) + 2 = 58
2
4 + 2 + 8 + 2 + 40 + 2 = 58
 58 = 58
1
𝑥 + 2 + 𝑥 + 2 + 5𝑥 + 2 = 58
2
To eliminate 2 in the denominator of the equation, we can multiply 2, to all the terms in both sides of
the equation.
1
2 ( 𝑥 + 2 + 𝑥 + 2 + 5𝑥 + 2) = (58)2
2
𝑥 + 4 + 2𝑥 + 4 + 10𝑥 + 4 = 116
13𝑥 = 116 − 4 − 4 − 4
13𝑥 = 104
𝑥 = 8 → (𝑊𝑖𝑙𝑙𝑦′𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤)

Answer: Willy is now 8 years old.

Example 4. A father and his son decide to sum their age. The sum is equal to sixty years. Six years ago
the age of the father was five times the age of the son. What will be the son’s age six years from now?
Understanding the problem
The sum of the ages of a father and his son is equal to sixty years. Six years ago the age of the
father was five times the age of the son. Then, we are to find the son’s age six years from now.
Devising a plan

Let x = son’s age now. Subtract 6 to get the ages in 6 years ago and add 6 to get the ages in 6 years
from now.

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𝐴𝑔𝑒 𝑛𝑜𝑤 𝐴𝑔𝑒 6 𝑦𝑒𝑎𝑟𝑠 𝑎𝑔𝑜 𝐴𝑔𝑒 6 𝑦𝑒𝑎𝑟𝑠 𝑓𝑟𝑜𝑚 𝑛𝑜𝑤

𝑓𝑎𝑡ℎ𝑒𝑟 ′ 𝑠 𝑎𝑔𝑒 60 − 𝑥 (60 − 𝑥) − 6 (60 − 𝑥) + 6
𝑠𝑜𝑛′ 𝑠 𝑎𝑔𝑒 𝑥 𝑥−6 𝑥+6

Write the new relationship in an equation using the ages in 6 years ago.

Six years ago, the age of the father was five times the age of the son.
(60 − 𝑥) − 6 = 5(𝑥 − 6)
Looking back:
Carrying out the plan
(60 − 𝑥) − 6 = 5(𝑥 − 6)
(60 − 𝑥) − 6 = 5(𝑥 − 6)
1
54 − 𝑥 = 5𝑥 − 30 (8) + 2 + 8 + 2 + 5(8) + 2 = 58
2
−𝑥 − 5𝑥 = −30 − 54 4 + 2 + 8 + 2 + 40 + 2 = 58
−6𝑥 = −84  58 = 58
−84
𝑥=
−6
𝑥 = 14 → (𝑠𝑜𝑛′𝑠 𝑎𝑔𝑒 𝑛𝑜𝑤)
𝑥 + 6 = 14 + 6 = 20 → (𝑠𝑜𝑛′ 𝑠 𝑎𝑔𝑒 6 𝑦𝑒𝑎𝑟𝑠 𝑓𝑟𝑜𝑚 𝑛𝑜𝑤)

Answer: The son’s age 6 years from now is 20 years old.

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 4. Solve the following age problems.
1. The difference in the age of two people is 20 years. If 5 years ago, the elder one of the two was 5
times as old as the younger one, then what are their present ages.
2.) Jasmine is fourteen years older than Mary. Five years ago, Jasmine was three times as old as Mary.
Then, what is Jasmine’s present age?
3.) The age of a man is 24 years more than his son. In two years, the father’s age will be twice that of
his son. Then, what is the present age of his son?
4.) Jose is 8 years older than Marco. In four years, Jose will be twice as old as Marco. How old is Jose?
5.) The sum of Annie's age and Lyra's age is 42 years old. Eleven years ago, Annie was three times as
old as Lyra. How old will Annie be in two years?
Answers for Exercise 4: 1.) 10 and 30 years old 2.) 26 years old 3.) 22 years old
4.) 12 years old 5.) 28 years old

 Evaluating Understanding
Evaluation 3: Solve the following age problems.

1.) Michael is one-fourth as old as his father. Next year, their ages will total 42 years. How old is each
now?
2.) Mrs. Zamora is 36 years old and her son is 4. When will the mother be thrice as old as her son?
3.) Mrs. Ramos is 28 years old and her son is 6. When will the mother be twice as old as her son?
4.) Mr. Alvarado is 20 years older than his son. In 5 years, he will be 5 years more than twice as old as
his son will then be. Find their present ages.
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5.) Dennis is half as old as Alvin, while Fred is 14 years older than Dennis. If half of Alvin’s age four
years from now will be 11 years less than the sum of Fred’s age 4 years from now and Dennis’ present
age, find the ages of each.
6.) Bobby is 3 years older than Chris. Last year, the sum of their ages was 39. How old is each now?
 Upgrading Competence and Expanding Insights
1.) The sum of the ages of Sam and Tomas is 27 years. Seven years ago, Tomas was three years more
than one-fourth as old as Sam. Find their present ages.
2.) Rosa is twice as old as Pilar. In 4 years, Rosa’s age was 2 years less than Pilar’s age 3 years ago.
Find their present ages.
3.) Beth is 5 years younger than Celeste. Next year, their ages will have a sum equal to 57. How old is
each now?
4.) Donna is 12 years younger than her brother. In 2 years, she will be 14 years more than half as old
as her brother. How old is each now?
5.) Freddie is five times as old as Elena, but in four years, he will be 8 years more than thrice as old as
her. Find the age of each now.
6.) Carlos is half as old as Ramon while Jun is 11 years older than Carlos. If half of Ramon’s age four
years from now will be 9 years less than the sum of half of Jun’s age 4 years from now and Carlos’
present age, then find the ages of each.

Lesson 4 - Distance Problem

 Starting Accurately
Distance problems are common type of algebra word problems. They involve a scenario in
which you need to figure out how fast, how far, or how long one or more objects have traveled.
At the end of the lesson, students are expected to solve distance related problems.
 Stimulating Learning

Distance problems, often also called "uniform rate" problems, involve something travelling at
some fixed and steady ("uniform") pace ("rate" or "speed"), or else moving at some average speed.

 Inculcating Concepts

Whenever you read a problem that involves "how fast", "how far", or "for how long", you
should think of the distance equation, d = st, where d stands for distance, s stands for the (constant or
average) rate of speed, and t stands for time. Make sure that the units for time and distance agree
with the units for the rate/speed. For instance, if they give you a rate/speed of feet per second, then
your time must be in seconds and your distance must be in feet.
The distance traveled is equal to the rate or speed at which you traveled times the amount
of time you traveled.

𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 (𝑑)
Note: 𝑟𝑎𝑡𝑒/𝑠𝑝𝑒𝑒𝑑 (𝑠) = 𝑡𝑖𝑚𝑒 (𝑡)

𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 (𝑑) = 𝑠𝑝𝑒𝑒𝑑 (𝑠) ∗ 𝑡𝑖𝑚𝑒 (𝑡)

𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 (𝑑)
𝑡𝑖𝑚𝑒 (𝑡) =
𝑠𝑝𝑒𝑒𝑑 (𝑠)

Example 1. You have been on a boat for 8 hours and have travelled 56 miles. How fast is your boat
going?
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Solution:
You are asked to find the speed of a boat and it is obtained using the formula:
𝑑
𝑠 = where 𝑠 denotes the speed, d for distance and 𝑡 for time.
𝑡
Getting the values from the problem, 𝑑 = 56 𝑚𝑖𝑙𝑒𝑠; 𝑡 = 8 ℎ𝑜𝑢𝑟𝑠 and 𝑠 𝑖𝑠 𝑢𝑛𝑘𝑛𝑜𝑤𝑛.
Substituting to the formula, we have,
𝑑 56 𝑚𝑖𝑙𝑒𝑠
𝑠= = = 7 𝑚𝑖𝑙𝑒𝑠/ℎ𝑜𝑢𝑟.
𝑡 8 ℎ𝑜𝑢𝑟𝑠

Answer: The speed of the boat is 𝟕 𝒎𝒊/𝒉𝒓.

Example 2. Helen rows a boat upstream then turns around and rows back downstream to her starting
point. It takes her five total minutes to do this. The current is moving at a rate of 3 meters per second
and Helen can paddle at a rate of 7 meters per second. How far up the river did she go before turning
around?
Solution: Interpret the problem using the following table:
Rate/Speed (𝒔) Time (𝒕) Distance (𝒅 = 𝒔 ∗ 𝒕)
Upstream 7 𝑚/𝑠 − 3 𝑚/𝑠 = 4 𝑚/𝑠 𝑡 sec (4𝑡) 𝑚
Downstream 7 𝑚/𝑠 + 3 𝑚/𝑠 = 10 𝑚/𝑠 (5)(60𝑠𝑒𝑐) = (300 − 𝑡)𝑠𝑒𝑐 10(300 − 𝑡) 𝑚

For upstream: Since the speed of rowing a boat is 7𝑚/𝑠 and it is against the speed of the current which
is 3𝑚/𝑠, we can say that the speed of the boat for upstream is (7 − 3)𝑚/𝑠 = 4𝑚/𝑠.
Letting 𝑡 as the time spent for rowing upstream, we get a distance as the product of
speed and time for upstream which is 4𝑡.
For downstream: Since the speed of rowing a boat is 7𝑚/𝑠 and it is with the speed of the current
which is 3𝑚/𝑠, it follows that the speed of the boat for downstream is (7 + 3)𝑚/𝑠 =
10𝑚/𝑠. The time for rowing through the downstream is obtained by getting the
difference between the total time and the time for rowing upstream and it is expressed
as: 5 𝑚𝑖𝑛𝑢𝑡𝑒𝑠 which is equal to 300 𝑠𝑒𝑐𝑜𝑛𝑑𝑠 minus 𝑡 as the time for rowing upstream.
The distance is equal to the speed which is 10 𝑚/𝑠 times the time which is 300 − 𝑡
seconds or 10(300 − 𝑡).
We know that the distance for rowing upstream and downstream are equal. So, we equate:
4𝑡 = 10(300 − 𝑡)
4𝑡 = 3000 − 10𝑡
14𝑡 = 3000
3000 1500
𝑡= = ≈ 214.2857 seconds
14 7
1500
Thus, the time for rowing upstream is = 214.2857 seconds. Solving the problem by knowing the
7
distance for rowing upstream is equal to:
𝑚𝑒𝑡𝑒𝑟𝑠 1500 6000
4𝑡 = 4 ( ) 𝑠𝑒𝑐𝑜𝑛𝑑𝑠 = 𝑚𝑒𝑡𝑒𝑟𝑠 ≈ 857.14 𝑚𝑒𝑡𝑒𝑟𝑠
𝑠𝑒𝑐𝑜𝑛𝑑 7 7
Answer: Helen reached a distance of 857.14 meters up the river before she turns around.
Distance Problem: Traveling In Opposite Directions

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Example 3:
A bus and a car leave the same place and traveled in opposite directions. If the bus is traveling at
50 mph and the car is traveling at 55 mph, in how many hours will they be 210 miles apart?
Solution:
Let t = time when they are 210 miles apart.
Rate/Speed (𝒔) Time (𝒕) Distance (𝒅 = 𝒔 ∗ 𝒕)
𝑏𝑢𝑠 50 𝑚𝑖𝑙𝑒𝑠/ℎ𝑜𝑢𝑟 𝑡 ℎ𝑜𝑢𝑟 50𝑡 𝑚𝑖𝑙𝑒𝑠
𝑐𝑎𝑟 55 𝑚𝑖𝑙𝑒𝑠/ℎ𝑜𝑢𝑟 𝑡 ℎ𝑜𝑢𝑟 50𝑡 𝑚𝑖𝑙𝑒𝑠

𝑆𝑖𝑛𝑐𝑒 𝑡ℎ𝑒 𝑡𝑜𝑡𝑎𝑙 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 𝑖𝑠 210 𝑚𝑖𝑙𝑒𝑠 𝑎𝑝𝑎𝑟𝑡, 𝑡ℎ𝑒𝑛 𝑤𝑒 𝑔𝑒𝑡 𝑡ℎ𝑒 𝑒𝑞𝑢𝑎𝑡𝑖𝑜𝑛:
50𝑡 𝑚𝑖𝑙𝑒𝑠 + 55𝑡 𝑚𝑖𝑙𝑒𝑠 = 210 𝑚𝑖𝑙𝑒𝑠
105𝑡 𝑚𝑖𝑙𝑒𝑠 = 210 𝑚𝑖𝑙𝑒𝑠
𝐼𝑠𝑜𝑙𝑎𝑡𝑒 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑡:
210 𝑚𝑖𝑙𝑒𝑠
𝑡= = 2 ℎ𝑜𝑢𝑟𝑠
105 𝑚𝑖𝑙𝑒𝑠

Answer: They will be 210 miles apart in 2 hours.

Distance Problem: Traveling From The Same Point Towards The Same Direction

Example 4. A car and a bus set out at 2 p.m. from the same point, headed in the same direction. The
average speed of the car is 30 mph slower than twice the speed of the bus. In two hours, the car
is 20 miles ahead of the bus. Find the rate/speed of the car.
Solution:
Let s = speed of the bus
Rate/Speed (𝒔) Time (𝒕) Distance (𝒅 = 𝒔 ∗ 𝒕)
𝑏𝑢𝑠 𝑠 2 𝑑
𝑐𝑎𝑟 2𝑠 − 30 2 𝑑 + 20

Since d = st, the first row gives us the distance:

𝑑 = 2𝑠
Then the second row gives us the distance:
𝑑 + 20 = 2(2𝑠 – 30)

Use the first equation to simplify the second equation by substituting "2s" for "d" in the second
equation, and then solve for "s".
2𝑠 + 20 = 2(2𝑠 – 30)
2𝑠 + 20 = 4𝑠 − 60
2𝑠 – 4𝑠 = −60 − 20
−2𝑠 = −80
−80
𝑠 =
−2
𝑠 = 40 𝑚𝑝ℎ → 𝑡ℎ𝑒 𝑠𝑝𝑒𝑒𝑑 𝑜𝑓 𝑡ℎ𝑒 𝑏𝑢𝑠
Use the speed of the bus to get the speed of the car.
2𝑠 − 30 = 2(40) − 30 = 80 − 30 = 50 𝑚𝑝ℎ → 𝑡ℎ𝑒 𝑠𝑝𝑒𝑒𝑑 𝑜𝑓 𝑡ℎ𝑒 𝑐𝑎𝑟

Answer: The speed of the car is 50 miles per hour.

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Distance Problem: Traveling From Different Points Towards Each Other

Example 5. Two trains, traveling towards each other, left from two stations that are 900 miles apart, at
4 pm. If the rate of the first train is 72 mph and the rate of the second train is 78 mph, at what time will
they pass each other?

Solution:

Let d1 = distance of the first train

d2 = distance of the second train
t = time they pass each other

Rate/Speed (𝒔) Time (𝒕) Distance (𝒅 = 𝒔 ∗ 𝒕)

𝑓𝑖𝑟𝑠𝑡 𝑡𝑟𝑎𝑖𝑛 72 𝑡 𝑑1
𝑠𝑒𝑐𝑜𝑛𝑑 𝑡𝑟𝑎𝑖𝑛 78 𝑡 𝑑2

After t hours, the two trains will have traveled distances 𝑑1 and 𝑑2 (in miles) given by
𝑑1 = 72 t and 𝑑2 = 78 t

After t hours, the total distance d traveled by the two trains is given by
d = 𝑑1 + 𝑑2 = 72 t + 78 t = 150 t
Since the total distance traveled by the two trains is 150t, then this is equal to 900 miles:
150 𝑡 = 900
900
𝑡=
150
𝑡 = 6 ℎ𝑜𝑢𝑟𝑠.
After 6 hours the two trains will pass each other. Since they started traveling at 4 pm, then 6 hours
after is 10 pm.

Answer: At 10 pm, the two trains will pass each other.

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 4. Solve the following distance related problems.
1. You are biking for 30 miles at a rate of 8 miles per hour. How long have you been biking?
2. James is rowing a boat and he can row 320 meters against the current in the same amount of
time it takes him to row 1120 meters with the current. James rows 9 meters per second. How
fast is the current moving?
3. You are on a plane ride northbound into the wind and it takes 4 hours to fly to its destination.
The flight home, with the wind takes 3 hours and 18 minutes. The wind speed is 40 mph. What
is the speed of the plane (without any wind)?
4. You are on a boat that travels 6 miles per hour upstream and 10 miles per hour downstream.
You are on the boat five hours but cannot remember when the boat went halfway and turn
around. Find the time it took the boat to go upstream and how far you travelled upstream.
5. A jogger started running at an average speed of 6mph. Half an hour later, another runner
started running after him starting from the same place at an average speed of 7mph. How long
will it take for the runner to catch up to the jogger?
Answer for Exercise 4: 1.) 3.75 hrs. 2.) 5 mph 3.) 417.14 mph 4.) 3.125 hrs.
upstream & 18.75 miles 5.) 3 hrs.

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 Evaluating Understanding
Evaluation 4. Solve the following distance related problems:
1. You are on the boat that goes 91 miles downstream in 7 hours but requires 12 hours to go 84
miles upstream. What is the speed of the boat in still water and what is the speed of the
current?
2. Alex and Laura both leave the school at the same time travelling in opposite directions. Alex
drove 35kph and Laura drove 50 kph. After how much time were they 340 kilometers apart?
3. A freight train left San Diego and traveled east at an average speed of 28mph. A diesel train left
one hour later and traveled in the same direction but with the average speed of 33mph. find
the number of hours the freight train traveled before the diesel train caught up.
4. Charles and Eric start from the same point and walk in opposite directions. Charles walks 2mph
faster than Eric. After 3 hours, they are 30 miles apart. How fast does each walk?
5. A car and a bus set out at 1 pm from the same spot, headed in the same direction. The average
speed of the car is twice the average speed of the bus. After 2 hours, the car is 68 miles ahead
the bus. Find the rate of the bus and the car.
 Upgrading Competencies and Expanding Insights
1. A is 60 miles from B. An automobile at A starts for B at the rate of 20 miles an hour at the same time that
an automobile at B starts for A at the rate of 25 miles an hour. How long will it be before the
automobiles meet?
2. Two automobiles are 276 miles apart and start at the same time to travel toward each other. They travel
at rates differing by 5 miles per hour. If they meet after 6 hours, find the rate of each.
3. Two trains travel toward each other from points which are 195 miles apart. They travel at rate of 25 and
40 miles an hour respectively. If they start at the same time, how soon will they meet?
4. A and B start toward each other at the same time from points 150 miles apart. If A went at the rate of 20
miles an hour, at what rate must B travel if they meet in 5 hours?
5. A passenger and a freight train start toward each other at the same time from two points 300 miles apart.
If the rate of the passenger train exceeds the rate of the freight train by 15 miles per hour, and they
meet after 4 hours, what must the rate of each be?

Lesson 5 - Money Problem

 Starting Accurately
To solve money problems, it needs to carefully read each problem and decide what coin you
know NOTHING about. That is, the coin that you call “x” or any variable you like. Once you have
defined the “mystery coin” with a variable, you can develop an expression for the other coin or coins,
using the information given in the problem.
At the end of the lesson, the students are expected to solve money related problems.
 Stimulating Learning
Sometimes you will read a problem that truly sounds a though it doesn’t have enough
information to be solved. It never ceases to amaze us how even these seemingly impossible problems
can be crushed with the power of a well-defined variable.
 Inculcating Concepts
Example 1. A bank teller has 180 bills in the drawer consisting of 200 peso bills and 100 peso bills. If
the total cash value is 30,500 pesos, how many of each type of bill are there in the drawer?
Solution: You are asked to determine the number of 100-peso bills and 200-peso bills. So, we let
one variable:
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𝑛 = number of pieces of 100-peso bills

180 − 𝑛 = number of pieces of 200-peso bills
30,500 = total amount of money
Thus, we will come up with the equation:

100𝑛 + 200(180 − 𝑛) = 30,500

Simplifying the equation by dividing each term by 100, then we have,
100𝑛 + 36000 − 200𝑛 = 30,500
𝑛 + 360 − 2𝑛 = 305
−𝑛 = −360 + 305
−𝑛 = −55
𝐷𝑖𝑣𝑖𝑑𝑖𝑛𝑔 𝑏𝑜𝑡ℎ 𝑠𝑖𝑑𝑒𝑠 𝑏𝑦 − 1, 𝑡ℎ𝑒𝑛 𝑤𝑒 ℎ𝑎𝑣𝑒,
𝑛 = 55 → 𝑛𝑜. 𝑜𝑓 𝑝𝑖𝑒𝑐𝑒𝑠 100 𝑝𝑒𝑠𝑜 𝑏𝑖𝑙𝑙𝑠
To solve for the number of 200-peso bills, substitute the value of 𝑛 to 180 − 𝑛.
Since 𝑛 = 55, 𝑠𝑜 180 − 𝑛 = 180 − 55 = 125 → 𝑛𝑜. 𝑜𝑓 𝑝𝑖𝑒𝑐𝑒𝑠 𝑜𝑓 200 𝑝𝑒𝑠𝑜 𝑏𝑖𝑙𝑙𝑠
Answer: There are 𝟓𝟓 𝒑𝒊𝒆𝒄𝒆𝒔 𝒐𝒇 100-peso bills and 𝟏𝟐𝟓 𝒑𝒊𝒆𝒄𝒆𝒔 𝒐𝒇 200-peso bills.
To check:

55(100) + 125(200) = 30,500

5500 + 25000 = 30,500
 30,500 = 30,500
Example 2. Mary has 3 times as many nickels as dimes. The coins have a total value of $1.50. How
many of each coin does she have?
Solution:
We know that Mary has 3 times more nickels than dimes, but we don’t know anything at all
about the number of dimes. So, we will let
d = the number of dimes
3d = the number of nickels

It says the coins have a total value of $1.50. Each nickel is worth 5 cents and each dime is worth
10 cents, so we can put these clues together to make this equation:
5(3𝑑) + 10(𝑑) = 150
15𝑑 + 10𝑑 = 150
25𝑑 = 150
150
𝑑 =
25
𝑑 = 6 → 𝑛𝑜. 𝑜𝑓 𝑑𝑖𝑚𝑒𝑠 𝑤𝑜𝑟𝑡ℎ 6(. 10) = $ .60
3𝑑 = 3(6) = 18 → 𝑛𝑜. 𝑜𝑓 𝑛𝑖𝑐𝑘𝑒𝑙𝑠 𝑤𝑜𝑟𝑡ℎ 18(. 05) = $ .90
Be careful here to set the total amount of money to CENTS not dollars. We have to do this
because we have used the 5 and the 10 to represent the value of each nickel and dime. If you really
need to use $ notation, you would need to use .05 and .10 in the equation. Then the equation would
look like this:
. 𝟎𝟓(𝟑𝒅) + . 𝟏𝟎(𝒅) = 𝟏. 𝟓𝟎.
. 15𝑑 + .10𝑑 = 1.50

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. 25𝑑 = 1.50
1.50
𝑑 =
. 25
𝑑 = 6 → 𝑛𝑜. 𝑜𝑓 𝑑𝑖𝑚𝑒𝑠 𝑤𝑜𝑟𝑡ℎ 6(. 10) = $ .60
3𝑑 = 3(6) = 18 → 𝑛𝑜. 𝑜𝑓 𝑛𝑖𝑐𝑘𝑒𝑙𝑠 𝑤𝑜𝑟𝑡ℎ 18(. 05) = $ .90
𝑇𝑜 𝑐ℎ𝑒𝑐𝑘:
. 05(3𝑑) + .10(𝑑) = 1.50
.05{3(6)} + .10(6) = 1.50
. 9 + .6 = 1.50
 1.50 = 1.50

Answer: There are 6 pieces of dimes and 18 pieces of nickels.

Example 3. Jason took 30 coins to the automatic coin counting machine. He knew he only had dimes
and quarters. The machine counted his money and gave him $4.20. How many of each coin did he have?

We don’t know anything about either dimes or quarters, except that they add to 30 total coins
and amounted to $4.20 or 420 cents.
𝐿𝑒𝑡 𝑞 = 𝑛𝑜. 𝑜𝑓 𝑝𝑖𝑒𝑐𝑒𝑠 𝑜𝑓 𝑞𝑢𝑎𝑟𝑡𝑒𝑟𝑠 (𝑟𝑒𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑠 .25 𝑐𝑒𝑛𝑡𝑠)
30 − 𝑞 = 𝑛𝑜. 𝑜𝑓 𝑝𝑖𝑒𝑐𝑒𝑠 𝑜𝑓 𝑑𝑖𝑚𝑒𝑠 (𝑟𝑒𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑠 .10 𝑐𝑒𝑛𝑡𝑠)

Solving using cents, we have

25𝑞 + 10(30 − 𝑞) = 420
25𝑞 + 300 − 10𝑞 = 420
25𝑞 − 10𝑞 = 420 − 300
15𝑞 = 120
120
𝑞 =
15
𝑞 = 8 → 𝑛𝑜. 𝑜𝑓 𝑝𝑖𝑒𝑐𝑒𝑠 𝑜𝑓 𝑞𝑢𝑎𝑟𝑡𝑒𝑟𝑠 𝑤𝑜𝑟𝑡ℎ $2.00
30 − 𝑞 = 30 − 8 = 22 → 𝑛𝑜. 𝑜𝑓 𝑝𝑖𝑒𝑐𝑒𝑠 𝑜𝑓 𝑑𝑖𝑚𝑒𝑠 𝑤𝑜𝑟𝑡ℎ $2.20
𝑇𝑜 𝑐ℎ𝑒𝑐𝑘:
$2.00 + $2.20 = $4.20
 $ 4.20 = $4.20

Answer: There are 8 pieces of quarters and 22 pieces of dimes.

Example 4. James receives a large inheritance. He wants to invest part of it at 5% and $10,000 more
than this amount at 11%. To earn $1,200 per year in interest, how much will he need to invest at each
rate?
Solution: You are asked to find the amount of money to be invested. Simple interest can be
found by getting the product of principal and its interest rate. So, we have to let:
𝑥 = amount to be invested for 5% interest
𝑥 + 10,000 = amount to be invested for 11% interest
$1,200 = total interest to earn each year

We can interpret this using the table:

Principal Interest Rate Interest

𝑥 5% 0.05𝑥
𝑥 + 10,000 11% 0.11(𝑥 + 10,000)
We came up with the equation:
0.05𝑥 + 0.11(𝑥 + 10,000) = 1200
Simplifying the equation, will get,
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0.05𝑥 + 0.11𝑥 + 1100 = 1200

0.16𝑥 = 1200 − 1100
0.16𝑥 = 100
𝑥 = 625

To solve for the amount of money to be invested at 11%, substitute the value of 𝑥 to 𝑥 + 10,000.
Since 𝑥 = 625, 𝑥 + 10,000 = 625 + 10,000 = 10,625.
To Check:
625(0.05) + 10,625(0.11) = 1,200
31.25 + 1,168.75 = 1,200
1,200 = 1,200

Answer: James must invest $𝟔𝟐𝟓 with 5% interest and $𝟏𝟎, 𝟔𝟐𝟓 with 11% interest to earn $𝟏𝟐𝟎𝟎
interest per year.
 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 5. Solve the following money related problems.
1. Peter has 21 coins in nickels and dimes. Their total value is $1.65. How many of each coin does
he have?
2. Mark has $124 dollars in one-dollar bill and five-dollar bill in his pocket. While sitting at
McDonald’s, he keeps running his fingers over the bills while waiting for his order. He knows he
has 8 more $5 bills than $1 bills. How many of each does he have?
3. Stanley bought some 20 cent candy and some 25 cent candy. He bought 32 pieces in all, and paid
$7.40 for them. How many pieces of each kind did he buy?
4. Joey has four more quarters than dimes. If he has a total of $1.70, how many quarters and dimes
does he have?
5. Angelyn invested a certain amount of money at 10% interest rate and Php 2,000 more than that
at 12% interest rate. Her total yearly interest earning is Php 1,340. How much did she invest at
each rate?
Answer for Exercise 5: 1.) 9 nickels and 12 dimes 2.) 14 - $1.00 bill and 22 - $5.00 bill
3.) 20 (25 cent pieces) and 12 (20 cent pieces) 4.) 2 dimes and 6 quarters 5.) Php 5,000 at
10% and Php 7,000 at 12%

 Evaluating Understanding
Evaluation 5. Solve the following money related problems.
1. David wants to purchase a new guitar. The cost of a guitar is $299. David has saved $42 for his
new purchase. His parents are willing to give him three times what he has saved. On the
weekends, David cuts lawns for $20 an hour. How many more hours will David have to work until
he has enough money to purchase his guitar?
2. Donna, Chris, and Austin have a total of $93 in their wallets. Donna has $7 more than Chris. Austin
has 3 times what Donna has. How much money do they have in their wallets?
3. Ryan has 805 pesos in his pocket consisting of 1-peso coins, 5-peso coins and 20-peso bills. He has
17 more 5-peso coins than 1-peso coins. He also has 6 fewer 5-peso coins than 20-peso bills. How
much 1-peso coins, 5-peso coins and 20-peso bill does he have in his pocket?
4. Edgar invests his savings in two ways; some goes into a corporate bond paying 14 % and $12,000
more than three times as much goes into a municipal bond fund paying 3%. If his total annual
interest from two investments is $11,860, how much is invested in each?
5. Mark has 300 pesos on his coin purse consisting 5-peso coins and 10-peso coins. The total number
of coins is 39. How many 5-peso coins and 10-peso coins are there in his coin purse?

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 Upgrading Competence and Expanding Insights

1. A costumer recently purchased 16 tickets with seats in either the lower level that costs 205
pesos or upper level that costs 95 pesos. He paid a total of 2,620 pesos for the tickets. How
many lower level and upper level tickets did he buy?
2. Tickets are sold at $20 for adults and $10 for students. If the revenue from ticket sales was
$12000 and 740 people attended the play, how many adult tickets were sold?
3. Cris has $4.85 in coins. If he has six more nickels than dimes and twice as many quarters as
dimes, how many coins of each type does he have?

CHAPTER 6
MATHEMATICS OF FINANCE
This chapter presents several topics in the mathematics of finance, including percentage, simple
and compound interest, discounts and depreciation. Computation are carried out in the traditional
way with formulas.
Lesson I - Percentage
 Starting Accurately
The term percent is derived from “per centum”, a Latin word than means hundredths or per
hundred. The symbol, % is the sign of percent. A number written with % such as 5% means 5 from
5
every 100. As fraction 5% is and as decimal, 5% is 0.05.
100
Learning Objectives:
At the end of the lesson, the students are expected to:

1. Convert between percent, decimal, and fraction form.

2. Solve problems involving percent.
3. Find percent increase or decrease.
4. Evaluate the validity of claims based on percent

 Stimulating Learning
When we talk, we often use different words to express the same thing. For example, we could
describe the same car as tiny or little or small. All of these words mean the car is not big. Fractions,
decimals, and percents are like the words tiny, little, and small. They're all just different ways of
expressing parts of a whole.

 Inculcating Concepts
A. Converting from Percent to Decimal and Fraction Form
To change a percent to a decimal, move the decimal point two places to the left and remove
the % sign.
To convert a percent to a fraction, write a fraction with the percent in the numerator and 100 in
the denominator, then simplify or reduce if necessary.

Example
Convert each of 80%, 37.5%, and 6% to
(a) decimal and
(b) fraction form.

Solution
(a) For each of these, move the decimal two places to the left and remove the percent sign. If there is
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no decimal point to begin with, it is understood that the decimal point is found after the last digit.
80% = 0.80
37.5% = 0.375
For 6%, we’d run out of digits when moving the decimal point two places to the left, so we need to put
in a zero placeholder.
6% = 0.06

(b) Make a fraction by putting the percent in the numerator and 100 in the denominator, then
80 8 4
80% = = =
100 10 5
For 37.5 %, we’ll need a little harder to simplify.
37.5
37.5% =
100
First multiply the numerator and denominator by some number that eliminates the decimal in the
numerator. Multiplying by 10 works reliably, but in this case multiplying by 2 is a little quicker.
37.5 2 75 3
37.5% = . = =
100 2 200 8
The last one is straightforward.
6 3
6% = =
100 50

B. Converting Decimal and Fraction to Percent

To change a decimal to a percent, move the decimal point two places to the right and add a percent
sign.

To change a fraction to a percent, first change the fraction to a decimal by dividing, then change the
decimal to a percent.

Example:
Convert each of the following to percent.
7 5
(a) 0.472 (b) 1.03 (c) (d)
8 6
Solution
(a) 0.472 = 47.2 % Decimal point moved two places right and put the % symbol.
(b) 1.03 = 103%
7
(c) =7  8= 0.875 = 87.5%
8
5
(d) = 5  6 = 0.8 3 = 83. 3 % Note the repeating decimal.
6

C. The Formula

𝑷𝒐𝒓𝒕𝒊𝒐𝒏(𝑷𝒆𝒓𝒄𝒆𝒏𝒕𝒂𝒈𝒆)
𝑹𝒂𝒕𝒆 =
𝑩𝒂𝒔𝒆

𝑷𝒆𝒓𝒄𝒆𝒏𝒕𝒂𝒈𝒆
𝑷𝒆𝒓𝒄𝒆𝒏𝒕𝒂𝒈𝒆 = 𝑹𝒂𝒕𝒆 𝑿 𝑩𝒂𝒔𝒆 𝑩𝒂𝒔𝒆 =
𝑹𝒂𝒕𝒆

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Rate is The Relationship: The rate is the decimal form expressing the relationship between the portion
and the base. Convert it to a percentage if needed.
Portion (Percentage) is The Part Of The Quantity: The portion represents the part of the whole.
Compare it against the base to assess the rate.
Base is The Entire Quantity: The base is the entire amount or quantity that is of concern.

C.1. Determine Certain Percent of a Number

To find certain percent of a number, first change the percent to decimal and second multiply
the given number by their decimal.
Examples:
1) Find 23% of 64.
23% is equal to .23 in decimal
64
x .23
192
128
14.72
Answer: 14.72

2) Find 3% of 8
8 x .03 = 0.24
Answer: 0.24

3) Find 4% of PhP 200.

200 x .04 = 8
Answer: PhP 8

4) Find 60% of 175

175 x .60 = 105

Answer: 105
5) Find 114% of 240
240
x 1.14
960
240
240
273.60

Answer: 273.60

1
6) Find 3 % of 40
2

40
x 0.035
200
120
1.400
Answer: 1.400 or 1.4

7) Find 4% of PhP 12.26 to nearest centavo

12.26 x .04 = 0.4904

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Answer: PhP 0.49

C.2. Determine What Percent of a Number is Another

To determine what percent of a number is another, the following procedures are to be
followed:
1. Make a fraction indicating what fractional part one number is of the other. If possible,
reduce the fraction to lowest terms.
2. Change the fraction to a percent, using the percent equivalent if it is known; otherwise
change the fraction first to a 2-place decimal by dividing the numerator by the
denominator, then change the decimal to a percent.
Examples
1) 9 is _____ percent of 20?
9 45
= = .45 x 100 = 45%
20 100

Answer: 45%

2) 27 is what percent of 36?

27 3
= = .75 x 100 = 75%
36 4
Answer: 75%

3) What percent of 48 is 30?

.625
48 30.000
288
120
96
240
30 1
= . 625 𝑋 100 = 62.5% 𝑜𝑟 62 %
48 2
𝟏
𝐀𝐧𝐬𝐰𝐞𝐫: 𝟔𝟐. 𝟓% 𝐨𝐫 𝟔𝟐 %
𝟐

4) What percent of 40 is 26?

26
= .65 x 100 = 65%
40
Answer: 65%

5) PhP 1.50 is what percent of PhP 7.50?

1.50 1
= = 20%
7.50 5
Answer: 20%

C.3. Determine the Base

Base is the entire quantity. The base is the entire amount or quantity that is of concern. It represents
a whole, standard or benchmark that you assess the portion against.
To determine the base, first change the percent to decimal and second divide the given number by
their decimal.
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Example 1.) 5 is 25% of what number?

25% is equal to 0.25
5
= 20
0.25
Answer: 20
Example 2.) What is the amount if PhP 12.00 is its 8%?
12
= 150
0.08
Answer: Php 150.00

C.4. Problems Involving Percent (HOTS)

The most common calculations involving percent involve finding a percentage of some quantity.
50% of 10 is 5
0.5 x 10 = 5
When writing a percentage statement in symbols, the word “of” becomes multiplication, and the word
“is” becomes an equal sign. Also, we must change the percent into decimal or fractional form.
Example 1.) According to FastStaff Travel Nursing, about 9.1% of all registered nurses in the United
States are men. The average hospital in 2016 had 347 registered nurses. How many would likely be
male?

Solution
First, write 9.1% in decimal form, as 0.091. The question is “what is 9.1% of 347?” which we
translate into symbols:
9.1% of 347 is 0.091 × 347 = 31.577
Answer: You can’t have 0.577 nurses, so we interpret the answer as 32 male nurses at an
average hospital.
Example 2.) Sara is an absolute wizard with Macy’s store coupons: as a high-volume shopper there,
she gets quite a few coupons in the mail. On one recent mall outing, she found a lovely red strapless
dress with a selling price of PhP 79. She had two coupons to choose from: one offers PhP 15 off any
purchase of PhP 50 or more, the other offers 20% off any item.
(a) Which was the better choice?
(b) How much did the dress cost?
(c) The sales tax in that country is 6.5%. What was the total cost including tax?

Solution
(a) The question really asks if the PhP 15 discount is more or less than 20%, so we need to
answer this question:
Php 15 is what percent of Php 79?
We are to find the rate of percent, where Php 15 is the percentage and Php 79 is the base:
𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒 15
𝑅𝑎𝑡𝑒 = = = 0.19
𝐵𝑎𝑠𝑒 79

Answer: The decimal 0.19 corresponds to 19%, so the 20% off coupon was a little better.

(b) The price was 20% less than the original price of PhP 79, so we need to find 20% of PhP 79:
0.20 × PhP 79 = PhP 15.80.
The cost of the dress was PhP 79 – PhP 15.80 = PhP 63.20.

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Answer: The cost of the dress was PhP 63.20.

(You could also note that if the dress was 20% off, then the actual cost was 80% of the
original price. That allows you to find the discount price in one step.)
(c) Next, find 6.5% of the sale price, PhP 63.20:
0.065 × PhP 63.20 = PhP 4.11.
Finally, add tax to the selling price:
PhP 63.20 + PhP 4.11 = PhP 67.31.

Answer: The total cost including tax is Php 67.31

(Again, this could be done in one step: adding 6.5% sales tax makes the total price 106.5% of
the sale price, so you could just do 1.065 times PhP 63.20 which is equal to Php 67.31.)
Example 3.) A medium-sized company reported that it had to cut its work force back to 70% of what it
was last year. If it has 63 workers now, how many did it have a year ago?

Solution
Convert 70% to a decimal: 70% = 0.70
70% of what number is 63?
𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒
𝐵𝑎𝑠𝑒 =
𝑅𝑎𝑡𝑒
63
𝐵𝑎𝑠𝑒 = = 90
. 70
Answer: The company had 90 workers a year ago.
Example 4.) A real estate agent receives a 7% commission on all home sales. How expensive was a
home if she received a commission of $ 5,775.00?
Solution
In this case, the problem can be written as
𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒 $5,775
𝐵𝑎𝑠𝑒 = = = $ 82,500
𝑅𝑎𝑡𝑒 7%

Answer: The home was purchased for $82,500.00.

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 6. Solve the following percentage related problems.
Practice Exercise 6A-1.
Change the following to decimals
1 1
1.) 135 % 2.) 120 % 3.) 18.0% 4.) 37 % 5.) 62 %
2 4
Practice Exercise 6A-2.
Change the following to Fractions and reduce to the lowest term, if possible.
1 4 3
1.) 150% 2.) 8.5% 3.) 83 % 4.) 16 % 5.) 5 %
3 5 4
Practice Exercise 6B.
Change the following to percent.

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1) 0.92 2) 0.1326 3) 0.532 4) 1.02 5) 0.4

7 3 5 4 1
6) 7) 8) 9) 10)
16 4 8 5 3

Practice Exercise 6C.

Answer the following Problems:
1.) The pennant winning team led the league with the standing of .675. What percent of the games
played did it win?
2.) In a school having 320 students, 272 contributed to the Red Cross fund. How many percent of
the pupils contributed to the fund?
3.) A house worth PhP 960,000 is insured for 80% of its value. How much would the owner
received if the house were destroyed by fire?
4.) A lawyer collected a debt of PhP 412,000 for a client charging PhP 6,180 for his services. What
rate of commission did he charge?
5.) 24% of 52
6.) 2% of3.6
7.) What percent of 80 is 56?

Answers for Practice Exercise 6A-1: 1.) 1.35 2.) 1.2 3.) 0.18 4.) 0.375 5.) 0.6225
3 17 833 21 23
Answers for Practice Exercise 6A-2: 1.) 2.) 3.) 4.) 5.)
2 200 1000 125 400
Answers for Practice Exercise 6B: 1.) 92% 2.) 13.26% 3.) 53.2% 5.) 102% 5.) 40%
6.) 43.75% 7.) 75% 8.) 62.5% 9.) 80% 10.) 33%
Answers for Practice Exercise 6C: 1.) 67.5% 2.) 85% 3.) Php 768,000 4.) 1.5%
5.) 12.48 6.) 0.072 7.) 70%

 Evaluating Understanding
Evaluation 6. Answer the following.
Evaluation 6A. Change the following to decimal
1 2
1.) 3.06% 2.) 65.0% 3.) 400% 4. 34 % 5. 12 %
4 3
Evaluation 6B. Change the following to fraction
3 2
1.) 380% 2.) 7.5% 3.) 55.5% 4.) 5 % 5.) 13 %
8 5
Evaluation 6C. Change the following to percent
7 13 15 1 5
1.)
20
2.) 3.) 4.) 3 6.) 5
25 8 4 8

Evaluation 6D. Find the value of the following:

1.) 14% of 45 2.) 13% of 18 3.) 87% of 41 4.) 4% of 48
5.) 72 is what percent of 96?
6.) What percent of 80 is 56?
7.) What percent of 90 is 81?
8.) Mr. Benitiz bought a house for PhP 182,250 and made a down payment of 20%. What was the
amount of the mortgage?
9.) How much trade discount is allowed if the catalogue list a kitchen cabinet sink at PhP 875.75
and the discount sheet shows a 16% of discount? What is the net price?
10.) A man bought a farm for PhP 32,000. Fences and other improvements cost him in addition of
PhP 1, 440. How many percent of the price cost the improvements?
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Upgrading Competence and Expanding Insights

Answer the following:
1. If the rate is 75% and the portion is PhP 50,000, the base is
2. 50 is 40% of what number?
3. What is the amount if PhP 18.00 is its 3%?
4. Mr. Antonio sold a house for PhP 780,000 which originally cost PhP 720,000. What was his
percent of profit on the cost?
5. A man bought PhP 100,000 bond for PhP 960. If he receives an annually interest of PhP 600,
what is his rate of income?

Lesson 2 - Simple Interest

 Starting Accurately
When you deposit money into a savings account, the bank pays you a fee for the use of your
money. This fee is called interest and is determined by the amount deposited, the duration of the
deposit, and the interest rate. The amount deposited is called principal or present value, and the
amount to which the principal grows (after the addition of interest) is called the future value or
balance.
Learning Objectives:
At the end of the lesson, the students are expected to:
1) Compute simple interest and future value.
2) Compute principal, rate, or time.
3) Compute interest using the Banker’s rule.
4) Compute the true rate for a discounted loan.

 Stimulating Learning

Understanding simple interest is one of the most important and fundamental concepts for
mastering your finances. It involves some simple math, but calculators can do the work for you if you
prefer. With an understanding of how interest works, you become empowered to make better
financial decisions that save you money.

 Inculcating Concepts

Definition of Terms:
Simple interest is a one-time percent of an amount of money.
Interest (I) is the fee charged for the use of money.
Principal (P) is the amount of money borrowed or placed into a savings account.
Rate (r) is the percent of the principal paid for having money loaned, or earned for investing money.
Unless indicated otherwise, rates are given as a percent for 1 year. When doing calculations, we'll
always write r in decimal form.
Time (t) or term is the length of time that the money is being borrowed or invested. When the rate is
given as a percent per year, time has to be written in years.
Future value (A) is the amount of the loan or investment plus the interest paid or earned.

Example 1: Developing a Formula for Simple Interest

(a) An account is opened with a deposit of $500 and earns 4% per year in simple interest. That means
that after the end of the first year, 4% of the current value will be added to the account. How much
interest will be earned?
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(b) If that much interest is earned in 1 year, how much would be earned in 5 years? What about in t
years?
(c) Use parts (a) and (b) to write formula for finding the amount of simple interest earned on an
account with principal value P, interest rate r, and time t.
SOLUTION
(a) Compute 4% of $500: 0.04(500) = $20
(b) If $20 is earned in 1 year, then 5 × $20 = $100 is earned in 5 years. Using that line of reasoning, it
doesn’t matter what the number of years is: you always multiply $20 by the number of years, so in t
years, $20t dollars is earned.
(c) In part (a), we multiplied the interest rate (in decimal form) by the principal amount. In part (b), we
multiplied that amount by the number of years. So overall, we get the product of principal, interest
rate, and number of years:

𝐼 = 𝑃𝑟𝑡
where 𝐼 is the interest earned.
Formulas for Computing Simple Interest and Final Value
1. Interest = principal × rate × time:
𝐼 = 𝑃𝑟𝑡
2. Future value = principal + interest:
𝐴 = 𝑃 + 𝐼 𝑜𝑟 𝐴 = 𝑃(1 + 𝑟𝑡)
Example 2: Computing Simple Interest
Find the simple interest and future value for a loan of $3,600.00 for 3 years at a rate of 8% per year.
SOLUTION
First, change the rate to a decimal and substitute into the formula 𝐼 = 𝑃𝑟𝑡 :

8% = 0.08
𝐼 = 𝑃𝑟𝑡 = ($3,600)(0.08)(3) = $864
The interest on the loan is $864.
To find the future value, substitute into the formula 𝐴 = 𝑃 + 𝐼 :

𝐴 = 𝑃 + 𝐼 = $3,600 + $864 = $4,464

The total amount of money to be paid back is $4,464.
Note that if we hadn’t specifically been asked to find the interest, we could have found the future
value in one step.
Substitute into the formula 𝐴 = 𝑃(1 + 𝑟𝑡) :
𝐴 = 𝑃(1 + 𝑟𝑡) = $3,600[1 + 0.08 ( 3)] = $4,464
Example 3: Computing Simple Interest for a Term in Months
To meet payroll during a down period, United Ceramics Inc. needed to borrow $2,000.00 at 4% simple
interest for 3 months. Find the interest.

SOLUTION

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Change 3 months to years by dividing by 12, and change the rate to a decimal. Substitute in the formula
I = Prt.

 3
𝐼 = (𝑃ℎ𝑃 2000)( 0.04)   − 𝑃ℎ𝑃 20
 12 
The interest is PhP 20.
Example 4: Computing Monthly Payments
1
Isuzu Motor Services borrowed PhP 6000 at 9% simple interest for 1 years to repair a D-max car.
2
Find the interest, future value, and the monthly payment.
SOLUTION
Step 1 Find the interest.

 1
𝐼 = 𝑃𝑟𝑡 = (𝑃ℎ𝑃 6000) (0.09) 1  = 𝑃ℎ𝑃 810
 2
The interest is PhP 810.
Step 2 Find the future value of the loan.

𝐴 = 𝑃 + 𝐼 = 𝑃ℎ𝑃 6000 + 𝑃ℎ𝑃 810 = 𝑃ℎ𝑃 6810.

1
Step 3 Divide the future value of the loan by the number of months. Since 1 years = 18 months,
2
divide PhP 6810 by 18 to get PhP 378.3. The monthly payment is PhP 378.3.
Example 5: Computing Principal
Phillips Health and Beauty Spa is replacing one of its workstations. The interest on a loan secured by
the spa was $93.50. The money was borrowed at 5.5% simple interest for 2 years. Find the principal.
SOLUTION
𝐼 = 𝑃ℎ𝑝 93.50, 𝑟 = 5.5% = 0.055, 𝑎𝑛𝑑 𝑡 = 2
𝐼 = 𝑃𝑟𝑡
𝑃ℎ𝑃 93.50 = 𝑃(0.055)(2)
PhP93.50 P(0.055)(2)

(0.055)(2) (0.055)(2)

𝑃 = 𝑃ℎ𝑃 850
The amount of the loan was PhP 850.
Example 6: Computing Interest Rate
R & S Furnace Company invested $15,250 for 10 years and received $9,150 in simple interest. What
was the rate that the investment paid?
SOLUTION

𝑃 = 𝑃ℎ𝑃 15,250, 𝑡 = 10, 𝑎𝑛𝑑 𝐼 = 𝑃ℎ𝑃 9,150

𝐼 = 𝑃𝑟𝑡
𝑃ℎ𝑃 9,150 = (𝑃ℎ𝑃 15, 250) (𝑟) (10)

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PhP9,150 ( PhP15,250)(r )(10)


( PhP15,250)(10) ( PhP15,250)(10)

0.06 = 𝑟
𝑟 = 0.06 𝑜𝑟 6%
The interest paid on the investment was 6%.
Example 7: Computing the Term of a Loan
3
Kate and Carla borrowed PhP 4,500 at 8 % to put in a spa. They had to pay PhP 2,756.25 interest.
4
Find the term of the loan and the monthly payment.
SOLUTION

3
𝑃 = 𝑃ℎ𝑃 4,500, 𝑟 = 8 % = 0.0875, 𝑎𝑛𝑑 𝐼 = 𝑃ℎ𝑃 2,756.25
4
𝐼 = 𝑃𝑟𝑡
𝑃ℎ𝑃 2,756.25 = (𝑃ℎ𝑃 4,500)(0.0875) 𝑡

PhP2,756.25 ( PhP4,500)(0.0875)t

( PhP4,500)(0.0875) ( PhP4,500)(0.0875)

7=t
The term of the loan was 7 years, which is 84 months. The total amount paid is the principal plus the
interest: PhP 4,500 + PhP 2, 756.25 = PhP 7,256.25
Divide by 84 months to find the monthly payment:
PhP 7,256.25/84 = PhP 86.38
Not bad for hours and hours of steamy relaxation, although the total amount that needs to be paid
back should give you some pause about financing expenses over that long a period.

The Banker’s Rule

The Banker’s rule treats every month like it has 30 days, so it uses 360 days in a year, instead of 365.
They claim that the computations are easier to do. When a lending institution uses 360 days instead of
365, how does that affect the amount of interest?
For example, on a PhP 5,000 loan at 8% for 90 days, the interest would be

 90 
𝐼 = 𝑃𝑟𝑡 = (𝑃ℎ𝑃 5,000)(0.08)   = 𝑃ℎ𝑃 98.63
 365 

Using the Banker’s rule, the interest is

 90 
𝐼 = 𝑃𝑟𝑡 = (𝑃ℎ𝑃 5,000) (0.08)   = 𝑃ℎ𝑃 100
 360 

We can see why this is called the Banker’s rule and not the customer’s rule.
Example 8: Using the Banker’s Rule
Find the simple interest on a PhP 1,800 loan at 6% for 120 days. Use the Banker’s rule.
SOLUTION

120
𝑃 = 𝑃ℎ𝑃 1,800, 𝑟 = 6% = 0.06, 𝑡 =
360
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 120 
𝐼 = 𝑃𝑟𝑡 = (𝑃ℎ𝑃 1,800)(0.06)  
 360 
The interest using the Baker’s rule is PhP 36.

Discounted Loans
A discounted loan is a loan that collects interest from the amount of the loan or face value of
the loan when the loan is made. The interest is deducted from the loan amount so you don't receive
the full loan amount or face value of the loan when you receive the loan. The deducted interest is the
discount.
Example 9: Finding the True Rate of a Discounted Loan
A student obtained a 2-year $4,000 loan for college tuition. The rate was 9% simple interest and
the loan was a discounted loan.
(a) Find the discount.
(b) Find the amount of money the student received.
(c) Find the true interest rate.
(d) Discuss whether this seems like a deceptive practice.
SOLUTION
(a) The discount is the total interest for the loan.
𝑃 = $4,000, 𝑟 = 9%, 𝑡 = 2 𝑦𝑒𝑎𝑟𝑠
𝐼 = 𝑃𝑟𝑡 = ($4,000)(0.09)(2) = $720
The discount is $720.
(b) The student received $4,000 − $720 = $3,280

(c) The true interest rate is calculated by finding the rate on a $3,280 loan with $720 interest.
𝐼 = 𝑃𝑟𝑡
$720 = ($3,280)𝑟(2)
$720 = $6,560𝑟
𝑟 = $720/$6,560 = 0.1098 (𝑟𝑜𝑢𝑛𝑑𝑒𝑑)
The true interest rate is approximately 10.98%.
(d) If you’re being quoted a loan at 9%, and the actual percentage you’re paying is almost 11%, that
surely qualifies as a deceptive lending practice. Buyer beware!
 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 7. Solve the following problems.
1.) Find the amount of interest earned by $8000 invested at 5% annual simple interest rate for 1 year.
2.) To start a mobile dog-grooming service, a woman borrowed $2,500. If the loan was for two years
and the amount of interest was $175, what simple interest rate was she charged?
3.) A student borrowed some money from his father at 2% simple interest to buy a car. He paid his
father $360 in interest after 3 years, how much did he borrow?
4.) A couple invested $6,000 of his $20,000 lottery earning in bonds. How much do they have left to
invest in stocks?
5.) A college student wants to invest the $12,000 inheritance he received and use the annual interest
earned to pay for his tuition cost of $945. The highest interest offered by a bank is 6% annual
simple interest. At this rate, he cannot earn the needed $945, so he decides to invest some of the
money in a riskier, but more profitable, investment offering a 9% return. How much should he
invest in each rate?

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Answers for Exercise 7: 1.) $400 2.) 35% 3.) $6,000 4.) $14,000
5.) $4,500 at 6%, $7,500 at 9%

 Evaluating Understanding
Evaluation 7. Answer the following problems.
1.) A credit union loaned out $50,000, part at an annual rate of 6% and the rest at an annual rate of
12%. The collected combined interest was $3,600 that year. How much did the credit union loan
out at each rate?
2.) John wants to have an interest income of $3,000 a year. How much must he invest for one year at
8%?
3.) Jane owes the bank some money at 4% per year. After half a year, she paid $45 as interest. How
much money does she owe the bank?
4.) If you invest $3,500 in a savings account that pays 4% in simple interest, how much interest will you
earn after 3 years? What will the new balance be?
5.) You borrow $6,000 from a loan shark. If you owe $7,200 in 18 months, what would be the simple
interest rate?

 Upgrading Competence and Expanding Insights

1.) Jenna invests $13,000 into separate bank accounts, one earning 6% simple interest and the other
earning 3% simple interest. If at the end of one year she earns $682.50 in interest, how much did
she invest in each account?
2.) Pam invested $5000. She earned 14% on part of her investment and 6% on the rest. If she earned a
total of $396 in interest for the year, how much did she invest at each rate? Note that this problem
requires a chart to organize the information.
The chart is based on the interest formula, which states that the amount invested times the rate of
interest = interest earned. The chart is then used to set up the equation.
3. Johnny is a shrewd eight-year-old. For Christmas, his grandparents gave him ten thousand dollars.
Johnny decides to invest some of the money in a savings account that pays two percent per annum
and the rest in a stock fund that pays ten percent per annum. Johnny wants his investments to
yield seven percent per annum. How much should he put in each account?
4. Suppose $7,000 is divided into two bank accounts. One account pays 10% simple interest per year
and the other pays 5%. After three years there is a total of $1451.25 in interest between the two
accounts. How much was invested into each account (rounded to the nearest cent)?

Lesson 3 - Compound Interest

When interest is computed on the principal and any previously earned interest, it is called
compound interest. When interest is calculated once each year, we say that it is compounded
annually. In many cases, interest is computed at more frequent intervals than that. It can be
compounded semiannually (twice a year), quarterly (4 times a year), monthly (12 times a year), or even
daily (every day).
Learning Objectives:
At the end of the lesson, the students are expected to:
1) Develop and use compound interest formulas.
2) Find the time needed to reach an investment goal.
3) Compute the effective interest rate of an investment.
4) Compare the effective rate of two investments.
5) Find the future value of an annuity.
6) Compute the periodic payment needed to meet an investment goal.

EXAMPLE 1: Comparing Simple and Compound Interest

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Suppose that PhP 5,000 is invested for 3 years at 8%.

(a) Find the amount of simple interest.
(b) Find the compound interest if interest is calculated once per year.
SOLUTION
(a) Using the formula 𝐼 = 𝑃𝑟𝑡 𝑤𝑖𝑡ℎ 𝑃 = 𝑃ℎ𝑃 5,000, 𝑟 = 0.08, 𝑡 = 3, 𝑤𝑒 𝑔𝑒𝑡
𝐼 = 𝑃ℎ𝑃 5,000 × 0.08 × 3 = 𝑃ℎ𝑃 1,200
The amount of simple interest earned over 3 years is PhP 1200.
(b) First year: We have 𝑃 = 𝑃ℎ𝑃 5,000, 𝑟 = 0.08 𝑎𝑛𝑑 𝑡 = 1:
𝐼 = 𝑃𝑟𝑡 = 𝑃ℎ𝑃 5,000 × 0.08 × 1 = 𝑃ℎ𝑃 400
The interest for the first year is PhP 400.
Second year: At the beginning of the second year, the account now contains PhP 5,400, so we use this
as principal for the second year. The rate and time remain the same.
𝐼 = 𝑃𝑟𝑡 = 𝑃ℎ𝑃 5,400 × 0.08 × 1 = 𝑃ℎ𝑃 432
The interest for the second year is PhP 432.
(b) Third year: The principal is now PhP 5,400 + PhP 432 = PhP 5,832.
𝐼 = 𝑃𝑟𝑡 = 𝑃ℎ𝑃 5,832 × 0.08 × 1 = 𝑃ℎ𝑃 466.56
The interest for the third year is PhP 466.56.
The total interest for three years is
𝑃ℎ𝑃 400 + 𝑃ℎ𝑃 432 + 𝑃ℎ𝑃 466.56 = 𝑃ℎ𝑃 1,298.56.
This is almost a hundred dollars more than with simple interest.
EXAMPLE 2: A Further Look at Compound Interest
We know that the future value of an account earning simple interest can be computed using
the formula 𝐴 = 𝑃(1 + 𝑟𝑡).
(a) Use this formula to find the future value of the second account in Example 1 after each of the first 3
years. (This is the compound interest account.)
(b) Based on your results, write a formula involving an exponent that would compute the future value
after 3 years in one calculation.
SOLUTION
(a) Once again, we have 𝑃 = 𝑃ℎ𝑃5,000 𝑎𝑛𝑑 𝑟 = 0.08.
𝐹𝑖𝑟𝑠𝑡 𝑦𝑒𝑎𝑟: 𝐴 = 𝑃ℎ𝑃 5,000(1 + 0.08) = 𝑃ℎ𝑃 5,400
𝑆𝑒𝑐𝑜𝑛𝑑 𝑦𝑒𝑎𝑟: 𝐴 = 𝑃ℎ𝑃 5,400(1 + 0.08) = 𝑃ℎ𝑃 5,832
𝑇ℎ𝑖𝑟𝑑 𝑦𝑒𝑎𝑟: 𝐴 = 𝑃ℎ𝑃 5,832(1 + 0.08) = 𝑃ℎ𝑃 6,298.56
Notice that this matches our result from Example 1: we found PhP 1,298.56 in interest, which makes the
future value PhP 6,298.56.
(b) In the first year, we took the principal amount and multiplied it by (1 + 0.08).
We then multiplied by that same factor again for the second year: this could be written as
𝑃ℎ𝑃 5,000(1 + 0.08)(1 + 0.08).
There’s where we get an exponent: this is the same as PhP 5,000(1 + 0.08)2.
For the third year, we’d just multiply by (1 + 0.08) again, giving us PhP 5,000(1 + 0.08) 3.
Formula for Computing Compound Interest
nt
 r
A  P1  
 n
Where A is the future value (principal + interest)
r is the yearly interest rate in decimal form
n is the number of times per year the interest is compounded
t is term of the investment in years

EXAMPLE 3: Computing Compound Interest

Find the interest on PhP 7,000 compounded quarterly at 3% for 5 years.

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SOLUTION
Quarterly means 4 times a year, so n = 4.
P = PhP 7,000, r = 3% = 0.03, t = 5
nt ( 4)5
 r  0.03 
A  P1   = PhP7,0001  
 n  4 

= PhP 7,000 (1.0075)20

= PhP 8,128.29
To find the interest, subtract the principal from the future value.
I = $8,128.29 - $7,000.00 = $1,128.29
The interest is $1,128.29.

EXAMPLE 4: Computing Compound Interest

Find the interest on PhP 11,000 compounded daily at 5% for 6 years. Assume a 365-day year.
SOLUTION
P = PhP 11,000, r = 5% = 0.05, n = 365, t = 6
nt ( 365) 6
 r  0.05 
A  P1   = PhP 11,000 1  
 n  365 

= PhP 14,848.14
To find the interest, subtract the principal from the future value.
I = PhP 14,848.14 – PhP 11,000.00 = PhP 3,848.14
EXAMPLE 5: Finding the Time Needed to Reach an Investment Goal
If you want to save $5,000 before buying your first new car, and you have $3,000 right now to invest at
3% interest compounded monthly, how long will you have to wait?

SOLUTION

Effective Interest Rate

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The effective rate (also known as the annual yield) is the simple interest rate which would yield the
same future value over 1 year as the compound interest rate.
Formula for Effective Interest Rate

EXAMPLE 6: Finding Effective Interest Rate

Find the effective interest rate when the stated rate is 4% and the interest is compounded weekly,
then describe what your result means.
SOLUTION

EXAMPLE 7: Comparing the Effective Rate of Two Investments

Which savings account is a better investment: 6.2% compounded daily or 6.25% compounded
semiannually?
SOLUTION

 Using/Applying Knowledge
The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.
Exercise 8. Answer the following problems.
1. Find the compound amount and interest: a. If Php 2,500 is invested at 13% compounded quarterly
for 12 years
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2. What nominal rate converted semi-annually will make Php 20,000 amount to Php 50,000 in 8.5
years?
3. When will Php 30,000 earn interest of Php 15,000 if it is invested at the rate of 7.5% converted
annually?
Answers for Exercise 8: 1.) Php 11,605.47 2.) r=11.08% 3.) 5.6065 years

 Evaluating Understanding
Evaluation 8. Answer the following problems.
1. If Php 3,700 is invested at 12% compounded semi-annually for 5 years
2. How much must be invested today in a savings account to realize Php 9,000 in 4 years, if money
earns at the rate of 4% compounded quarterly?
3. What rate compounded annually will double any sum in 6 years?
4. When will a principal double itself if the interest rate is 14% compounded quarterly?

Lesson 4 - Discount Interest

Similar to simple interest, discount interest is an amount paid for borrowing money. Unlike
simple interest, however, discount interest is charged at the time the loan has been negotiated and
executed. Whereas, simple interest is paid on the maturity date when it is added to the amount of the
loan applied for on the origin date, discount interest is charged in advance and is taken from the
amount of the loan applied for on the origin date.

A unique loan situation where an interest rate is determined, and then that percentage is
removed from the loan amount, and the borrower is given the remainder of the loan. All of
the interest is paid at once, at the beginning. For example, in a discount interest scenario, if a borrower
is borrowing $1000 with 5% interest rate, $50 in interest is removed at the very beginning, and the
borrower is able to borrow $950.

Discount Interest

Id = Fdt
Where:
Id = discount interest
F = face value
d =annual rate of discount interest
t =term of time frame in years
Proeeds = F – Id = F(1 – dt)

Example 1: Francis borrows Php 10,000 from SSS for a one year term. He was charged a 5% discount
interest rate. Determine his proceeds.

Solution:
Id = Fdt = (Ph 10,000)(0.05)(1) = 50
P = F – Id = (PhP 10,000) – 50 = PhP 9,950

Example 2: Mike bought office furniture from Jay and gave him a Php 50,000 bank discount note due
on August 15, 1993, for the balance. Jay needs money on June 16, 1993 and sells his note to a bank,
which discounts it a 13.8%. Find the proceeds of Jay.

Solution: The number of days from June 16, 1993 – August 15, 1993 is 60. Finding the discount interest
 60 
we have: Id = Fdt = (PhP 50,000)(0.138)   = PhP 1,150
 360 

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Thus the proceeds of Jay is PhP 50,000 – PhP 1,150 = PhP 48,850

Exercise 9. The following problems serve as your practice exercises. Be honest in answering them and
compare your answers with the indicated answer key.

Find the proceeds of the following bank discount notes:

Maturity Value Maturity Date Date of Discount Interest Rate

1 PhP 30,000 Nov. 25, 2019 July 3, 2019 10.2%
2 23, 200 May 16, 2020 Dec. 15, 2019 12%
3 4,000 Sept. 17, 2019 Feb. 19, 2019 9.75%
4 6,600 June 5, 2019 Jan. 11, 2019 8%
5 12,000 April 16, 2020 Oct. 25, 2019 12.6%

Evaluation 9. Answer the following problems.

Find the proceeds of the following bank discount notes:

Maturity Value Maturity Date Date of Discount Interest Rate

1 PhP 20,000 Oct. 25, 2019 July 2, 2019 10.5%
2 33, 200 June 06, 2020 Dec. 15, 2019 12%
3 14,000 Jan. 17, 2020 July. 19, 2019 9.25%
4 12,600 July 5, 2019 Jan. 20, 2019 8%
5 18,000 April 16, 2020 Nov. 20, 2019 9.6%

Lesson 5 – Depreciation

Year Depreciation Expense Value at the end of year

1 $ 7,000 $ 23,000
2 $ 7,000 $ 16,000
3 $ 7,000 $ 9,000
4 $ 7,000 $ 2,000
Total $ 28,000
Another Example:

A new smartphone costs PhP 6 000 and depreciates at 22% p.a. on a straight-line basis.
Determine the value of the smartphone at the end of each year over a 4 year period.

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SOLUTION
Depreciation = PhP 6,000 × .22 = PhP 1,320

Therefore, the smartphone depreciates by PhP 1,320 every year.

Year Value at beginning of year Depreciation amount Value at end of year

1 PhP 6, 000 PhP 1, 320 PhP 4, 680

2 PhP 4, 680 PhP 1, 320 PhP 3, 360

3 PhP 3, 360 PhP 1, 320 PhP2, 040

4 PhP 2, 040 PhP 1, 320 PhP 720

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 Using/Applying Knowledge
Exercise 10. The following problems serve as your practice exercises. Be honest in answering them
and compare your answers with the indicated answer key.

1. The first cost of a machine is Php 1,800,000 with a residual value or salvage value of Php 300,000
at the end of its six years of life. Determine the total depreciation after three years using the
Straight Line Method of Depreciation.
2. A machine costs Php 2,000,000. It has a salvage value of Php 500,000 at the end of its economic
life. Using the Sum of the Years Digit Method, the book value at the end of two years is Php
800,000. What is the machine's economic life in years?
3. University of Antique has bought a machine for $ 10,000. They have estimated the useful life of
the machine to be 8 years with a salvage value of $ 2,000. Calculate the straight line
depreciation for the machine.
4. A piece of property, plant, and equipment (PP&E) costs $250,000, with an estimated useful life
of 8 years and a $2,500 salvage value. Calculate the double-declining balance depreciation and
set up a schedule. (Rate of depreciation is 25%)
5. A piece of equipment that costs $25,000 and has an estimated useful life of 8 years and a $0
salvage value. Calculate the sum-of-the-years-digits depreciation and set up a schedule.

Answers for Exercise 10: 1.) Php 750,000 2.) 4 years 3.) $ 1000
4.)

Year Book Value(Beginning of Year) Depreciation (25%) Book Value (End of Year)
1 $25,000 $6,250 $18,750
2 $18,750 $4,688 $14,063
3 $14,063 $3,516 $10,547

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4 $10,547 $2,637 $7,910

5 $7,910 $1,978 $5,933

6 $5,933 $1,483 $1,483
7 $1,483 $371 $3,337
8 $3,337 $834 $2,503

5.)
Year Remaining Life Opening Book Value Depreciation Ending Book Value
1 8 $25,000 $5,556 $19,444
2 7 $19,444 $4,861 $14,583
3 6 $14,583 $4,167 $10,417
4 5 $10,417 $3,472 $6,944
5 4 $6,944 $2,778 $4,167
6 3 $4,167 $2,083 $2,083
7 2 $2,083 $1,389 $694
8 1 $694 $694 0

 Evaluating Understanding

Evaluation 10. Answer the following problems.

1. A restaurant purchased $45,000 of equipment. What is the yearly straight-line depreciation
expense for the equipment if it has a lifetime of 10 years and has a residual value of $5,000?
2. A truck purchased for $35,000 has an estimated life of 5 years or 250,000 km and a residual value
of $5,000. A total of 53,000 km was driven in the first year and 75,000 km in the second year.
Calculate the depreciation rate per unit and the depreciation expense for the first two years,
using the Unit-of-Production depreciation method.
3. Using the information in question 2 above, calculate the depression expense for the first two years
using the SYD depreciation method.
4. A restaurant buys a wood-burning stove for $20,000. The stove has a lifetime of 4 years and a
residual value of $1,500. Calculate the DDB% and the net book value after the first year of use.
5. A catering company buys a delivery truck for $34,000 for its everyday business. The lifetime of
the truck is 5 years and the production life is 200,000 km. The residual value at the end of its
lifetime is $4,000. The truck has the following production in five years.
Year 1: 30,000 km Year 4: 70,000 km
Year 2: 40,000 km Year 5: 10,000 km
Year 3: 50,000 km

Construct a five-year depreciation schedule using the Units-of-Production and DDB depreciation
method
Lesson: Apportionment
 Starting Accurately
In this lesson, we will discuss two of the most fundamental principles of democracy: the right to
vote and the value of that vote. The 1987 Philippine Constitution, Article VI, states that
“The House of Representative shall be composed of not more than two hundred and fifty
members, unless otherwise fixed by law, shall be elected from legislative districts apportioned
among the provinces, cities, and the Metropolitan Manila area in accordance with the number
of their respective inhabitants, and on the basis of a uniform and progressive ratio, and those

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who, as provided by law, shall be elected through a party-lists system of registered national,
regional, and sectoral parties of organization.”
This article of the Constitution requires that “Representatives . . . be apportioned among the
several provinces… in accordance with the number of their…” That is, the number of representatives
each provinces/city sends to Congress should be based on its population (at least two hundred fifty
thousand). Because populations change over time, this article also requires that the number of people
within a state should be counted “three years following the return of every census.” The Congress shall
make a reapportionment of legislative districts.
At the end of this lesson, you must have;
1. defined apportionment
2. solved apportionment problems using the different method of apportionment
3. appreciated the application of apportionment in real life situation

 Stimulating Learning CAS 1, 985

The University of Antique-Main Campus is having an election of officers CCS 993
for SY 2018-2019. Suppose there are 24 representatives are selected CBA 2, 173
according to the populations of the 7 colleges, as shown in the table at CEA 1,023
the right. Determine the number of representatives each college CMS 778
should have.
COT 2, 014
CTE 1,234
Total 10, 200

 Inculcating Concepts
Apportionment- which is a method of dividing a whole into various parts
Since 1790, when the House of Representatives first attempted to apportion itself, various
methods have been used to decide how many voters would be represented by each member of the
House. The two competing plans in 1790 were put forward by Alexander Hamilton and Thomas
Jefferson.
Example:
State Population
To illustrate how the Hamilton and Jefferson plans were
used to calculate the number of representatives each state should Apus 11, 123
have, we will consider the fictitious country of Andromeda, with a Libra 879
population of 20,000 and five states. The population of each state
Draco 3518
is given in the table at the right. Andromeda’s constitution calls for
25 representatives to be chosen from these states. The number of Cephus 1563
representatives is to be apportioned according to the states’ Orion 2917
respective populations.

The Hamilton Plan

Under the Hamilton plan, the total population of the country (20,000) is divided by the number
of representatives (25). This gives the number of citizens represented by each representative. This
number is called the standard divisor.
𝑡𝑜𝑡𝑎𝑙 𝑝𝑜𝑝𝑢𝑙𝑎𝑡𝑖𝑜𝑛
𝑆𝑡𝑎𝑛𝑑𝑎𝑟𝑑 𝑑𝑖𝑣𝑖𝑠𝑜𝑟 =
𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑝𝑒𝑜𝑝𝑙𝑒 𝑡𝑜 𝑎𝑝𝑝𝑜𝑟𝑡𝑖𝑜𝑛
For Andromeda, we have
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𝑡𝑜𝑡𝑎𝑙 𝑝𝑜𝑝𝑢𝑙𝑎𝑡𝑖𝑜𝑛 20, 000

𝑆𝑡𝑎𝑛𝑑𝑎𝑟𝑑 𝑑𝑖𝑣𝑖𝑠𝑜𝑟 = = = 800
𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑝𝑒𝑜𝑝𝑙𝑒 𝑡𝑜 𝑎𝑝𝑝𝑜𝑟𝑡𝑖𝑜𝑛 25
What is the meaning of the number 800 calculated above?
Now divide the population of each state by the standard divisor and round the quotient down
to a whole number. For example, both 15.1 and 15.9 would be rounded to 15. Each whole number
quotient is called a standard quota.
Standard Quota
The standard quota is the whole number part of the quotient of a population divided by
the standard divisor.
Question: What is the meaning of the number 800 calculated above?
Answer: It is the number of citizens represented by each representative.

State Population Quotient Standard Quota

11, 123
Apus 11, 123 = 13.90 13
800
879
Libra 879 = 1.1 1
800
3, 518
Draco 3, 518 = 4.4 4
800
1, 563
Cephus 1, 563 = 1.95 1
800
2, 917
Orion 2, 917 = 3.65 3
800
Total 22

From the calculations in the above table, the total number of representatives is 22, not 25 as
required by Andromeda’s constitution. When this happens, the Hamilton plan calls for revisiting the
calculation of the quotients and assigning an additional representative to the state with the largest
decimal remainder. This process is continued until the number of representatives equals the number
required by the constitution. For Andromeda, we have

Number of
State Population Quotient Standard Quota The
Representatives
11, 123
Apus 11, 123 = 13.90 13 14
800
879
Libra 879 = 1.1 1 1
800
3, 518
Draco 3, 518 = 4.4 4 4
800
1, 563
Cephus 1, 563 = 1.95 1 2
800
2, 917
Orion 2, 917 = 3.65 3 4
800
Total 22 25
Jefferson Plan
As we saw with the Hamilton plan, dividing by the standard divisor and then rounding down
does not always yield the correct number of representatives. In the previous example, we were three
representatives short. The Jefferson plan attempts to overcome this difficulty by using a modified
standard divisor. This number is chosen, by trial and error, so that the sum of the standard quotas is
equal to the total number of representatives. In a specific apportionment calculation, there may be

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more than one number that can serve as the modified standard divisor. For instance, in the following
apportionment calculation shown in the first table on the following page, we have used 740 as our
modified standard divisor. However, 741 can also be used as the modified standard divisor.
Number of
State Population Quotient
Representatives
11, 123
Apus 11, 123 = 15.03 15
740
879
Libra 879 = 1.19 1
740
3, 518
Draco 3, 518 = 4.75 4
740
1, 563
Cephus 1, 563 = 2.11 2
740
2, 917
Orion 2, 917 = 3.94 3
740
Total 25
The table below shows how the results of the Hamilton and Jefferson apportionment methods
differ. Note that each method assigns a different number of representatives to certain states.

State Population Hamilton Plan Jefferson Plan

Apus 11, 123 14 15
Libra 879 1 1
Draco 3518 4 4
Cephus 1563 2 2
Orion 2917 4 3

Although we have applied apportionment to allocating representatives to a congress, there are

many other applications of apportionment. For instance, nurses can be assigned to hospitals according
to the number of patients requiring care; police officers can be assigned to precincts based on the
number of reported crimes; math classes can be scheduled based on student demand for those
classes.
 Using/Applying Knowledge
Suppose the 18 members on the board of the Ruben City Population
County environmental agency are selected according to the Cardiff 7, 020
populations of the five cities in the county, as shown in the table Solana 2, 430
at the left. Vista 1, 540
A. Use the Hamilton method to determine the number of Pauma 3, 720
board members each city should have. Pacific 5, 290
B. Use the Jefferson method to determine the number of board members each city should have.

A. The Hamilton Method

𝑡𝑜𝑡𝑎𝑙 𝑝𝑜𝑝𝑢𝑙𝑎𝑡𝑖𝑜𝑛
𝑆𝑡𝑎𝑛𝑑𝑎𝑟𝑑 𝑑𝑖𝑣𝑖𝑠𝑜𝑟 = = =
𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑝𝑒𝑜𝑝𝑙𝑒 𝑡𝑜 𝑎𝑝𝑝𝑜𝑟𝑡𝑖𝑜𝑛

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Standard Number of
City Population Quotient
Quota Representatives

Cardiff 7, 020

Solana 2, 430

Vista 1, 540

Pauma 3, 720

Pacific 5, 290

Total

B. The Jefferson Method

Number of
City Population Quotient
Representatives
Cardiff 7, 020

Solana 2, 430

Vista 1, 540

Pauma 3, 720

Pacific 5, 290

Total

City Population Hamilton Method Jefferson Method

Cardiff 7, 020
Solana 2, 430
Vista 1, 540
Pauma 3, 720
Pacific 5, 290
 Evaluating Understanding European Countries’ population,

Suppose the 20 members of a committee from five Country Population

European countries are selected according to the populations
of the five countries, as shown in the table at the left.
France 65, 274, 000
Germany 83, 784, 000
A. Use the Hamilton method to determine the number of
representatives each country should have. Italy 60, 462, 000
B. Use the Jefferson method to determine the number of Spain 46, 755, 000
representatives each country should have.
Belgium 11, 590, 000

Source: United Nations official statistics

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A. The Hamilton Method

𝑡𝑜𝑡𝑎𝑙 𝑝𝑜𝑝𝑢𝑙𝑎𝑡𝑖𝑜𝑛
𝑆𝑡𝑎𝑛𝑑𝑎𝑟𝑑 𝑑𝑖𝑣𝑖𝑠𝑜𝑟 = = =
𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑝𝑒𝑜𝑝𝑙𝑒 𝑡𝑜 𝑎𝑝𝑝𝑜𝑟𝑡𝑖𝑜𝑛
Standard Number of
Country Population Quotient
Quota Representatives
France 65, 274, 000
Germany 83, 784, 000
Italy 60, 462, 000
Spain 46, 755, 000
Belgium 11, 590, 000
Total

B. The Jefferson Method

Country Population Hamilton Method Jefferson Method

France 65, 274, 000
Germany 83, 784, 000
Italy 60, 462, 000
Spain 46, 755, 000
Belgium 11, 590, 000

Number of
Country Population Quotient
Representatives
France 65, 274, 000

Germany 83, 784, 000

Italy 60, 462, 000

Spain 46, 755, 000

Belgium 11, 590, 000

Total

 Upgrading Competence and Expanding Insights

Answer the following questions below,
1. In your own opinion, which of the following apportionment method exhibits fairness?
2. What are paradoxes in Apportionment?
3. What are the other apportionment method that can be used?

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Lesson: Voting
 Starting Accurately
Voting is the sacred power that citizens in a democratic country exercise to select their leaders.
But it is sometimes hard to understand why the best candidate does not win in
an election.
In 1992 former President Fidel Ramos won the presidential election not
because he was popular but because he gained the most number of votes in an
election based on plurality. In plurality voting, it is possible to elect someone
who has less than the majority support.
At the end of this lesson, you must have;
4. defined voting
5. solved voting problems using the different method of voting
6. applied voting in real life situation

 Stimulating Learning
In a Miss Universe competition, Ms. Philippines, Ms. South Africa and Ms. Columbia are battling for
the crown. The table below shows the judges ranking

Judge #1 Judge #2 Judge #3 Judge #4

Ms. Philippines 1 1 3 2
Ms. South Africa 3 3 2 2
Ms. Columbia 2 2 1 2
Who got the crown? How?

 Inculcating Concepts
One of the most revered privileges that those of us who live in a democracy enjoy is the right to
vote for our representatives. Sometimes, however, we are puzzled by the fact that the best candidate
did not get elected. Unfortunately, because of the way our plurality voting system works, it is possible
to elect someone or pass a proposition that has less than majority support.
Types of voting method
 Plurality Method of Voting
 Borda Count Method of Voting
Plurality Method of Voting
Each voter votes for one candidate, and the candidate with the most votes wins. The winning
candidate does not have to have a majority of the votes.
Example 1: Determine the Winner Using Plurality Voting
Fifty people were asked to rank their preferences of five varieties of chocolate candy, using 1
for their favorite and 5 for their least favorite. This type of ranking of choices is called a preference
schedule.

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According to this table, which variety of candy would win the taste test using the plurality
voting system?
Solution:
To answer the question, we will make a table showing the number of first-place votes for each
candy.

Because toffee centers received 20 first-place votes, this type of candy would win the plurality
taste test.
Example 1 can be used to show the difference between plurality and majority. There were 20
first-place votes for toffee-centered chocolate, so it wins the taste test. However, toffee-centered
20
chocolate was the first choice of only 40% ( = 40%) of the people voting. Thus, less than half of
50
the people voted for toffee-centered chocolate as number one, so it did not receive a majority vote
(51%).
The problem with plurality voting is that alternative choices are not considered. “Choose the
candidate you prefer, but if that candidate does not receive a majority of the votes, which candidate
would be your second choice?” To see why this might be a reasonable alternative to plurality voting,
consider the following situation.
Example 2:
Thirty-six senators are considering an educational funding measure. Because the senate
leadership wants an educational funding measure to pass, the leadership first determines that the
senators prefer measure 𝐴 for $50 million over measure 𝐵 for $30 million. However, because of an
unexpected dip in state revenues, measure 𝐴 is removed from consideration and a new measure, 𝐶,
for $15 million, is proposed. The senate leadership determines that senators favor measure 𝐵 over
measure 𝐶. In summary, we have
A majority of senators favor measure 𝐴 over measure 𝐵.
A majority of senators favor measure 𝐵 over measure 𝐶.
From these results, it seems reasonable to think
that a majority of senators would prefer measure 𝐴 over
measure 𝐶. However, when the senators are asked
about their preferences between the two measures,

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measure 𝐶 is preferred over measure 𝐴. To understand how this could happen, consider the
preference schedule for the senators as shown on the table.
Notice that 15 senators prefer measure 𝐴 over measure 𝐶, but 12 + 9 = 21 senators, a
majority of the 36 senators, prefer measure 𝐶 over measure 𝐴. According to the preference schedule,
if all three measures were on the ballot, 𝐴 would come in first, 𝐵 would come in second, and 𝐶 would
come in third. However, if just 𝐴 and 𝐶 were on the ballot, 𝐶 would win over 𝐴. This paradoxical result
was first discussed by Jean C. Borda in 1770. In an attempt to remove such paradoxical results from
voting, Borda proposed that voters rank their choices by giving each choice a certain number of points.
The Borda Count Method of Voting
If there are 𝑛 candidates or issues in an election, each voter ranks the candidates or issues by
giving 𝑛 points to the voter’s first choice, 𝑛 − 1 points to the voter’s second choice, and so on, with the
voter’s least favorite choice receiving 1 point. The candidate or issue that receives the most total
points is the winner.
Applying the Borda count method to the education measures, a measure receiving a first-place
vote receives 3 points. (There are three different measures.) Each measure receiving a second-place
vote receives 2 points, and each measure receiving a third-place vote receives 1 point. The calculations
are shown below.

Using the Borda count method, measure C is the clear

winner (even though it is not the plurality winner).

Example 3: Use the Borda Count Method

The members of a club are going to elect a president from four nominees using the Borda count
method. If the 100 members of the club mark their ballots as shown in the table below, who will be
elected president?

Solution:
Using the Borda count method, each first-place vote receives 4 points, each second-place vote
receives 3 points, each third-place vote receives 2 points, and each last-place vote receives 1 point. The
summary for each candidate is shown below.

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Avalon has the largest total score. By the Borda count method, Avalon is elected president.

 Using/Applying Knowledge
Suppose that 30 members of a regional
planning board must decide where to build a new
airport. The airport consultants to the regional board
have recommended four different sites. The
preference schedule for the board members is
shown in the table
A. Use Plurality Method to determine the preferred site for the new airport.
B. Use Borda Count Method to determine the preferred site for the new airport.
C. Did you come up with the same answer?
A. Plurality Method

B. Borda Count Method

 Evaluating Understanding
A kindergarten class was surveyed to determine the children’s favorite cartoon characters
among Dora the Explorer, SpongeBob SquarePants, and Buzz Lightyear. The students ranked the
characters in order of preference; the results are shown in the preference schedule below.

1. How many students are in the class?

Answer:
2. How many votes are required for a majority?
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Answer:
3. Using plurality voting, which character is the children’s favorite?
Answer:

4. Using Borda count method of voting, which character is the children’s favorite?
Answer:

 Upgrading Competence and Expanding Insights

Explain why, if only two candidates are running, the plurality and Borda count methods will
determine the same winner.

______________________________

References:

Algebra Age Problems (2020). Retrieved from https://www.onlinemathlearning.com/algebra-age-

problems.html
Arnold, D. (2020). Mathematical Expressions. Retrieved from https://math.libretexts. org/
Bookshelves/Pre-gebra/Book%3A_Prealgebra_(Arnold)/03%3A_The_Fundamentals_of_Algebra
/3.01%3A_Mathematical_Expressions
Aufmann, R. N., Lockwood, J. S., Nation, R. D., & Clegg, D. K. (2013). Mathematical Excursions.
Brooks/Cole, Cengage Learning.
Goodwill Community Foundation (2020). Retrieved from https://edu.gcfglobal.org/en/algebra-topics/
distance-word-problems/1/
Introducing Interactive FlexBooks 2.0 for Math: Aligned to Common Core Math (n.d.). Retrieved from
https://www.ck12.org/book/ck-12-algebra-i-concepts-honors/section/2.7/
Jacobs, V.R., Martin, H.A., Ambrose, R.C., Philipp, R.A. (2014). Teaching children mathematics. The
National Council of Teachers of Mathematics, Inc
Math to English and English to Math 1 (2016) SUNY-Adirondack Center for Reading and Writing.
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Language_and_Vice _Versa.pdf
Philippines's Constitution of 1987. (n.d.). Retrieved from constituteproject.org.
Rahman, N. (2013). Management Accounting. Vancouver Community College Learning Centre.
Retrieved from https://library.vcc.ca/learningcentre/pdf/vcclc/HOSP2110-04-Depreciation.pdf
Seward, K. (2011). Virtual Math Lab. Retrieved from https://www.wtamu.edu/academic/anns/mps/
math/mathlab/int_algebra/int_alg_tut8_probsol.htm
Wallace, T. (2011). Beginning and Intermediate Algebra. Retrieved from http://www.wallace.ccfaculty.
org/book/book.html

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