A GRADE 11 BUSINESS MATH Q1M1 Teacher Copy Final
A GRADE 11 BUSINESS MATH Q1M1 Teacher Copy Final
Business Mathematics
Quarter 1 – Module 1
Fractions, Decimals and Percentage
COPYRIGHT 2020
“No copy shall subsist in any work of the Government of the Philippines.
However, prior approval of the government agency or office wherein the work is created shall
be necessary for exploitation of such work for profit.”
The original version of this material has been developed in the Schools Division of Surigao del
Norte through the Learning Resource Management and Development Section of the Curriculum
Implementation Division. This material can be reproduced for educational purposes; modified for the
purpose of translation into another language; and creating of an edited version and enhancement of
work are permitted, provided all original work of the author and illustrator must be acknowledged and
the copyright must be attributed. No work may be derived from any part of this material for commercial
purposes and profit.
This material has been approved and published for online distribution through the Learning
Resource Management and Development System (LRMDS) Portal (http://lrmds.deped.gov.ph) and
Division Network Academy (https://netacadsdn.com).
Business Mathematics
Quarter 1 – Module 1
Fractions, Decimals and Percentage
Introductory Message
For the facilitator:
Welcome to the Business Mathematics Self-Learning Module on Fractions,
Decimals and Percentage.
As a facilitator, you are expected to orient the learners on how to use this
module. You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.
For the learner:
2
Fractions, Decimals and Percentage
CONTENT STANDARD
The learners demonstrate an understanding of fractions, decimals and
percentage.
PERFORMANCE STANDARD
The learners are able to solve problems involving fractions, decimals and
percent related to business.
LEARNING COMPETENCY
The learner express fractions to decimal and percent forms.
LEARNING OBJECTIVES
At the end of this lesson, the students should be able to:
• Demonstrate an understanding of fractions;
• Recall the types of fractions they have learned; and
• Explain how fractions operate when the unit referred to is a group or a
class.
• Practice the basic fundamental operations in fractions.
INTRODUCTION
In this module, the learners will learn to apply the practical knowledge of
fractions, decimals, and percent in solving business problems. The knowledge they
will gain in this module will prepare them better in their study of the next lesson on
ratio and proportion.
A whole comes from parts; big starts from small. Jollibee started as a small ice
cream parlor and became a big food chain, which is not only serving Filipinos in the
Philippines, but even Filipinos and other nationals from abroad. Forbes Asia said
Jollibee now controls 18% of the market in Metro Manila, handily beating McDonald’s
which is said to only have 10% share of the market. This means Jollibee holds 18/100
or 0.18 of the market in Metro Manila. Jollibee has a leading market share of 31% in
the fast food industry. Mr. Tony Tan Caktiong, the Chairman and the Chief Executive
Office of the company, was named Ernst and Young’s 2004 World Entrepreneur of the
Year.
People who are in business have learned about fractions, decimals, percent,
and the four fundamental operations involving fractions. Partners may divide profits or
losses based on fractional share of profits/losses, or percentage share of such profits
and losses.
1
For example, partners Aaron, Barnard, and Christopher can divide the
profits/losses ¼ to Aaron, ¼ to Barnard, and ½ to Christopher, Aaron can have a 25%
share of the profit or loss; Barnard can have 25% share in the profit or loss; and
Christopher will have 50% share in the profit or loss. If we add ¼ + ¼ + ½ , we have
one whole representing the entire profit or loss of the business. Similarly, 25% + 25%
+ 50% is equal to 100%. In business, we find so many uses of fractions, decimals, and
percent as we do in our daily lives. When we deposit money in a savings account, the
bank pays us interest, which is a certain percent of their sales, say 5%. A pizza store
cuts the pizza it sells, say, into 12 that gives the retail buyer 1/12 of the entire pizza
per slice. These are only some of the practical uses of fractions and percent in
business.
PRE-TEST
3
5. Which of the following is less than 8 ?
5 1 2 4
A. B. C. D.
8 4 5 7
From a bolt containing 100 yards, the following pieces of cloth were cut and
sold at uniform price of P75.00 per yard.
2 pieces of yards 15 pieces of yards
1 piece of yards 20 pieces of yards
2
7. How many yards were sold?
5 7 5 7
A. 85 8 B. 85 8 C. 82 8 D. 82 8
11. If Juanita sells the cloth at P150.00 per cut, how will the entire bolt sell?
A. P1,875.00 B. P15, 000.00
C. P12, 000.00 D. P6, 000.00
12. If Juanita bought the bolt at P90.00 per yard, how much gross profit will
she earn?
A. P7, 200.00 B. P15, 000.00
C. P3, 000.00 D. P4, 800.00
For items 13-15, read the problem on the box and answer the following questions.
Flora mixed ounces of solution A and ounces of Solution B. She placed the
mixture in bottles of ounces each. She spent P1,000.00 for Solution A and
P750.00 for Solution B.
14. If she sold each bottle at P50.00, how much was her total sales?
A. P2, 500.00 B. P2, 250.00
C. P2, 750.00 D. P3, 000.00
3
REVIEW OF THE PREVIOUS MODULE
ACTIVITY
Express the following as fractions of the units indicated.
1. 6 as part of a dozen
2. 18 weeks as part of a decade
3 1 4
3. +4+4
4
5 3 8
4. + 4 + 15
9
7
5. 7 5
33
- 7
-----------
1
6. 38 4
3
- 15 4
------------
2 5 1
7. 𝑋8𝑋4 =
3
20 3
8. 15𝑋 21 𝑋 10 =
4
Divide by changing the divisor to its reciprocal and then multiply.
3 5
9. ÷8
5
6 1
10. 7 ÷ 4
ANALYSIS
• How is finding part of a whole similar to finding part of a set? How is it different?
• What do you need to know to name a fraction? How do you name a fraction?
• Andy has five tools he uses in his carpentry shop. Two of the tools are
hammers. What fraction of the tools are hammers?
1 3
• Ramon worked in the hardware store for 7 2 hours while Raul worked 8 4 hours.
How many total hours did the two work? Express your answer as an improper
fraction.
5
• The Fernando Family decided to hike to Dream Lake, approximately 9 8 miles
1
away. After an hour, the lake was still 5 3 miles away. How far did the group
hike so far?
• The agreed capitalization of the partnership of Gabrielle, Honesto, and Ilustre
1
was ₱ 100 000.00. they agreed that Gabrielle will contribute of the capital;
2
1
Honesto, 8; and Ilustre, the remainder. What will be the capital contribution of
each partner?
3
• Aaron’s meat shop sells of 100 kilograms of pork each day. How many days
4
will it take for Aaron to sell 500 kilograms?
ABSTRACTION
Proper Fractions
These are fractions that express amounts which are less than a unit. As such,
the numerator is always less than the denominator. The following are proper fractions:
1 1 3 2 5 11
4 2 4 3 8 12
Improper Fractions
These are fractions that express amounts which are equal to or greater than a
unit. Hence, the numerator is either equal to or greater than the denominator.
3 6 7 11 18
3 5 4 6 11
5
Mixed Numbers
These numbers consist of a whole number and a fraction. The following are
mixed numbers.
1
13 (read as “one and one - third)
3
25 (read as “two and three - fifth)
3
54 (read as “five and three - fourth)
1
84 (read as “eight and one - fourth)
1 2
Similar fractions are fractions with the same denominator. The fractions 8, 8,
5
and are similar fractions. To add similar fractions, we add all the numerators and
8
retain the denominator. We, generally, always reduce fractions to lowest terms.
1 2 5 1+2+5 8 Add the numerators (we get 8) and retain the
+ + = = 8
8 5 8 8 8 denominator (8) to arrive at 8 which will give us ! (a
number divided by itself gives us 1).
To add similar fractions with mixed numbers, we add the whole numbers
separately and then the similar fractions as above.
Example:
1 2 1 3+2 1+2+1
3 + +2 = +( )
3 3 3 3 3
4
=5+
3
1
= 5+1
3
1
= 63
5 1
For example, to add 8 and 4, the steps are:
6
1. Look for the LCD. The denominator of the fractions to be added are 8 and
4. The smallest number (LCD) which can be exactly divided by 8 and 4
without a remainder is 8, which becomes the denominator for both fractions.
5 ?
=
8 8
+
1 ?
=
4 8
Solve for the numerators. If the LCD is also the denominator of a given fraction (like
5
our first term, 8), we simply copy the numerator. If not, the process is the same as
5 5
converting a fraction into higher terms, which we have already learned. =8
8
+
1
= 2
4
2. Add the fractions.
5 5
=
8 8
+
1 2
=
4 8
--------------------
7
8
1 3 1 1
A mixed number is a whole number and a fraction. 1 2, 2 4, 15 6 and 10 8 are
mixed numbers. To add mixed numbers, we have two methods.
Method 1: To add mixed numbers, add the whole numbers and the fractional
parts.
1 1 1 3
2 2 + 5 3 = (2 + 5) + (2 + 8)
4+3
=7+( )
8
7
=7 + 8
7
=7 8
Method 2: Adding mixed numbers is to change the mixed numbers into
improper fractions and then add.
1 1 5 16
22 + 53 = 2 + 3
47
=
6
5
= 76
7
Subtraction of Similar Fractions
As in addition, we simply deal with the numerators and then copy the
denominator. Hence, to subtract, we subtract the numerators and copy the
denominator and reduce the fraction to lowest terms, if needed.
15 8 15−8 7
Example: − =( ) = 16
16 16 16
To subtract a mixed number from a whole number, we convert one unit of the
minuend into an improper fraction with the same denominator as the fraction in the
8
subtrahend, thus reducing the whole number in the minuend by one. Then, we
subtract.
4 We borrow one unit from 14 so it becomes 14 so it becomes
14 = 13 4 3
4 13 and we have 4 as the unit we borrowed. We deduct 4 from
4 1
3 3 to get 4. Then, we deduct 3 from 13 to get 10. Our answer
−3 = 3 4
4 4 1
--------------------- therefore, is 10 4.
1
10 4
Change the mixed numbers into improper fractions and then multiply.
3 1 11 3 33 1
2 𝑥1 = 𝑥 = =4
4 2 4 2 8 8
A. Multiply the integral parts (whole numbers) of the mixed numbers.
2x1=2
B. Multiply the whole number of the multiplicand (2) by the fraction of the
1
multiplier (2).
1 2
2𝑥
= =1
2 2
3
C. Multiply the fraction of the multiplicand (4) by the whole number of the
multiplier (1).
3 3
𝑥1 =
4 4
D. Multiply the fraction of the multiplicand by the fraction of the multiplier.
3 1 3
𝑥 =
4 2 8
E. Add the products.
3 3 3 3
2+1+ + We convert 4 and 8 to similar
4 8
6 3 fractions. LCD is 8 so we divide 8 by 4
= (2 + 1)[ + ] and we get 2, which we multiply by 3
8 8 3 6
9 to give us 6, so becomes . We
=3+ 4 8
8 simply copy 3 because its
9
1 denominator is already 8. Therefore,
= 3+1 6 3 9
8 + 8 = 8, which reduced to a mixed
1 8
=48 1
number (divide) gives us 1 8. We now
1
add 3 and 1 to get 4 and copy the 8 .
1
Our answer, therefore is 4 8.
To divide a fraction by another fraction, invert the divisor (change the divisor
to its reciprocal) and multiply.
2 3 2 4 8
Example: ÷ = 𝑥 =
3 4 3 3 9
To divide whole numbers and fractions, the whole numbers are always treated
as fractions with denominators of 1. Then, we proceed as division of common
fractions – inverting the divisor and then multiply.
2 5 3 15 1 We change 2 to its reciprocal so it becomes 3 then we
5÷ = 𝑥 = =7 3 2
3 1 2 2 2
multiply 5 by 3 to get 15 as a numerator and we
multiply 1 by 2 to get 2 as a denominator. Next, we
15
reduce to a mixed number.
2
10
APPLICATION
1. Abigail sells rice to stores. She has a total of 125 cavans that she plans to
distribute to three stores. If she gives 1/5 of what she has to store A, can she
divide the remaining equally to stores B and C? How many will store A and
store B get?
1 1 3
2. A bale of cloth contained 96 2 meters. The following were cut and sold: 4 4, 2 4,
1 3 2
7 2, 5 8, and 10 5. How many meters of cloth were sold? If a meter was sold for
₱ 55.00, how much is the total sales? If gross profit represents ¼ of the sales,
how much is the cost of sales?
3. Bernadette cuts a piece of fabric into four pieces of the same length. After she
cuts off 3 feet from one of the pieces, she is left with a piece that is 2 feet long.
What is the length of the piece of fabric she started with?
4. Audrey needs 95 kilograms of potatoes. She buys 12 bags. There are three 5
– kilogram bags. The rest are 10 – kilogram bags. How many 10 – kilogram
bags are there? What part of the 95 kilograms of potatoes are 5 – kilogram
bags? 10 – kilograms?
1 1
5. A tract of land containing 62 2 acres was divided into smaller lots of 1 4 acres
each. Into how many smaller lots was the tract of land divided?
POST - TEST
11
3
6. Which of the following is less than 8 ?
5 1 2 4
𝐴. B. C. 5 D.
8 4 7
Juanita sells different types of cloth. She cuts a bolt of cloth containing 100
1
yards into single – pants cut of 1 4 yards each.
8. If Juanita sells the cloth at P150.00 per cut, how will the entire bolt sell?
A. P1,875.00 B. P15, 000.00
C. P12, 000.00 D. P6, 000.00
9. If Juanita bought the bolt at P90.00 per yard, how much gross profit will she
earn?
A. P7, 200.00 B. P15, 000.00
C. P3, 000.00 D. P4, 800.00
From a bolt containing 100 yards, the following pieces of cloth were cut and sold
at uniform price of P75.00 per yard.
2 pieces of yards 15 pieces of yards
1 piece of yards 20 pieces of yards
For items 13-15, read the problem on the box and answer the following questions.
12
Flora mixed ounces of solution A and ounces of Solution B. She placed
the mixture in bottles of ounces each. She spent P1,000.00 for Solution A
and P750.00 for Solution B.
14. If she sold each bottle at P50.00, how much was her total sales?
A. P2, 500.00 B. P2, 250.00
C. P2, 750.00 D. P3, 000.00
13
14
ANALYSIS
• The same.
• Compare the value of the numerator and
denominator. POST-TEST
• Numerator 1. A
1 2. C
• 16
4 3. D
7
• 4 4. A
24
• Gabrielle = ₱ 50, 000.00 5. A
Honesto = ₱ 12, 500.00 6. B
Ilustre = ₱ 62, 500.00 7. A
1 8. C
• 6 or just 7 days
6
9. D
10. B
11. D
APPLICATION 12. C
1. Yes, Store A = 25 cavans, Store B = 50 cavans 13. D
11 14. C
2. 30 , ₱ 1, 665.125, ₱ 1, 248.34
40 15. A
3. 20 feet
3 18
4. 9, ,
19 19
5. 50
PRE-TEST
1. A
2. C
3. A
ACTIVITY
6 1 2 4. D
1. = 8. 4 5. B
12 2 7
18 3 24
2. = 9. 6. A
480 80 25
8 3 7. B
3. =2 10. 3
4 7 8. D
331 151
4. =1 9. C
180 180
24 10. A
5. 3
35 11. C
1
6. 22 12. D
2
5 13. D
7.
48
14. C
15. A
ANSWER KEY
REFERENCES
Mariano, N. L. (2016). Business Mathematics (First Edition). Rex Book Store, Inc.
Lopez, Brian Roy C. et. Al. (2016). Business Math Textbook. Vibal Group, Inc.
15
For inquiries or feedback, please write or call:
16