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Office Professional

Reviewed By

Kathryn Gaymer

About the Reviewer

Kathryn Gaymer first began working as an administrative assistant

in college, eventually acquiring the experience to work in the same

capacity supporting higher management of a major corporation. Her

duties included training new hires and business interns along with

all of the usual duties of an administrative assistant.

Ms. Gaymer earned a bachelors degree in early childhood education

with elementary education and mathematics minors from Central

Michigan University. She has completed work in pursuit of a mas-

ters degree in educational administration at Oakland University,

Rochester, MI.

Ms. Gaymer is also a writer, teacher, and graphic designer. She has

written and illustrated numerous educational pieces for both print

and screen. Shes a firm believer that lifelong learning brings rich-

ness all life long.

Copyright 2010 by Penn Foster, Inc.

All rights reserved. No part of the material protected by this copyright may be

reproduced or utilized in any form or by any means, electronic or mechanical,

including photocopying, recording, or by any information storage and retrieval

system, without permission in writing from the copyright owner.

Requests for permission to make copies of any part of the work should be

mailed to Copyright Permissions, Penn Foster, 925 Oak Street, Scranton,

Pennsylvania 18515.

Printed in the United States of America

02/12/14

All terms mentioned in this text that are known to be trademarks or service

marks have been appropriately capitalized. Use of a term in this text should not be

regarded as affecting the validity of any trademark or service mark.

Math for the Office Professional has been developed as a

review of basic math operations: addition, subtraction, multi-

plication, and division. Youll review these operations as they

relate to whole numbers, decimals, and fractions. Youll also

study percentageshow to calculate discounts and series

discounts and how to determine the percent of increase and

decrease. Finally, youll take a look at the metric system and

learn how to convert units of measurement from the metric

system to the English system and from the English system to

the metric system. Throughout the unit youll also receive

instruction in solving problems using a basic handheld

calculator.

The examples in this study unit have been geared to the

business world in an effort to help you see how math is used

in an office situation. If you apply yourself to the principles

presented in the unit, you should have no difficulty with any

math youll encounter in your career.

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When you complete this study unit, youll be

able to

Add, subtract, multiply, and divide whole numbers,

decimals, fractions, and mixed numbers

Find averages

Round off whole numbers and decimals

Check your calculations

Change mixed numbers to improper fractions and

vice versa

Calculate the lowest common denominator of a group

of unlike fractions

Change decimals and fractions to percentages and

vice versa

Define the terms rate, percent, and percentage and

use formulas to calculate the values

Calculate discounts and series discounts

Calculate the percentage of increase and decrease

Calculate cash discounts and shipping charges

Explain the difference between simple and compound

interest and how each is calculated

Convert units of measurement from the metric system

to the English system and from the English system to

the metric system

Locate the exchange rate for two different currencies

and convert between them

Use a calculator to solve or check math problems

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MATH AND BUSINESS 1

A Look at Mathematics 1

Accuracy and Speed 2

Problem-Solving Procedure 3

Using the Problem-Solving Procedure 4

WHOLE NUMBERS 7

What Are Whole Numbers? 7

Place Value of Digits 8

Adding Whole Numbers 9

Subtracting Whole Numbers 15

Multiplying Whole Numbers 19

Dividing Whole Numbers 25

Rounding Whole Numbers 33

Finding Averages 35

FRACTIONS 45

What Is a Fraction? 45

Kinds of Fractions 45

Reducing Fractions 46

Changing Improper Fractions to Mixed Numbers 47

Changing Mixed Numbers to Improper Fractions 48

Adding and Subtracting Fractions 48

Multiplying Fractions 53

Dividing Fractions 56

DECIMALS 61

The Importance of Decimals 61

Decimal Defined 61

Place Values of Whole Numbers and Decimals 61

Adding and Subtracting Decimals 62

Multiplying Decimals 63

Dividing Decimals 65

Calculator Applications: Decimals 69

PERCENTAGE 73

Percentage in Business 73

Working with Percentages 73

The Vocabulary of Percentages 76

Solving Percentage Problems 77

Discounts 79

Discount Series 79

Markups and Selling Prices 80

Contents

vi

Sales Taxes 81

Percent of Increase and Decrease 82

Cash Discounts 84

Shipping Charges 85

Calculator Applications: Percentage 85

Percentage versus Percentile 88

INCOME 91

Earning Money 91

Hourly Wages 91

Overtime 92

Piecework Wages 93

Salary 94

Commissions 95

Net Pay 95

Calculator Applications: Income 96

INTEREST 98

Definition 98

Simple Interest 98

Compound Interest 100

Loan Amortization 101

Calculator Applications: Interest 102

THE METRIC SYSTEM 104

Why Metric? 104

Metric Units 104

Using Conversion Factors 105

Calculator Applications: Metric System 108

Foreign Currency Exchange 109

SELF-CHECK ANSWERS 113

1

MATH AND BUSINESS

A Look at Mathematics

Youve probably learned a great deal of mathematics during

your lifetime. Unfortunately, you may seldom use what youve

learned. And anything thats not used or practiced is soon

forgotten. Maybe some of your math skills have become a

little rusty from lack of use. The purpose of this study unit

is to get those skills back into good working order.

Theres really nothing unique about business math. Like all

calculations, business math involves four oper-

ations: addition, subtraction, multiplication,

and division. These four operations are basic to

all calculations youll encounter in both your

business and your personal life (Figure 1).

Your task in learning business math is to call

back the math youve already learned and

apply it to business situations.

Before you begin your review of mathematics,

we would like you to consider two aspects of

math:

1. Mathematics is a subject that you cant

ignore. Its too much a part of your every-

day lifeat home and on the job. It would

be difficult, if not impossible, to find an

individual who doesnt use mathematics as

part of his or her job and life.

Math for the

Office Professional

FIGURE 1A sound

knowledge of busi-

ness math is a must

for all office profes-

sionals.

Math for the Office Professional

2

2. The study of mathematics can be rewarding. Solving a

problem, coming up with the correct solution, and then

being able to use that solution in your professional or

personal life can give a great deal of satisfaction.

Accuracy and Speed

Accuracy and speed are important in all mathematical calcu-

lations. Accuracy without reasonable speed cant satisfy the

demands of todays highly competitive life. And speed without

accuracy is of no value to you or to your employer (Figure 2).

First try to develop accuracy in all your work. Once youve

attained accuracy, work at developing your speed in perform-

ing the calculations. Youll have to determine for yourself how

much practice you need to achieve your desired level of speed.

Throughout this study unit, youll be learning how to use a

handheld calculator to perform basic operations. A calculator

can be a tremendous asset for both speed and accuracy.

FIGURE 2Be accurate.

Errors in calculations can

be costly!

Math for the Office Professional

3

Problem-Solving Procedure

If you approach any problem in a logical, orderly manner,

youll get faster, more accurate results. Heres a good proce-

dure to follow for solving any math problem:

Step 1: Read the problem carefully until you know whats

given and whats required. In other words, dont try

to do a problem before you know what its all about.

This may seem like an obvious step, but its often

the downfall of those who have a difficult time doing

mathematics. Dont begin any computations until

you have a clear picture of whats needed. Read and

reread the problem until youre perfectly clear about

its meaning.

Step 2: Write down the facts and figures given and those

that are required. Doing this accomplishes two

things: (1) it impresses on your mind the main

points of the problem, and (2) it allows you to see

if you understand the essential information.

Step 3: Try to find some relationship between the given

quantities and those you must find. This step may

be the most difficult of all, because it requires you

to call on all your mathematical resources. There

are no rules or definite procedures to help you with

this step. Youre on your own with your intelligence,

resourcefulness, and knowledge of mathematics.

Step 4: Decide which mathematical operation will produce

the desired result. If youve completed Step 3 prop-

erly, all you have to do for Step 4 is to put your

analysis into mathematical language.

Step 5: Do the necessary work in a neat and orderly man-

ner and label the result correctly. Neatness and

orderliness are important not only to you but also

to anyone who must look over your work. People

who are good at problem solving usually work in

a careful and orderly manner.

Step 6: Check your work. Be sure your answer is a

reasonable one, and then check it according to

mathematical procedures. Any result is worthless

if it isnt correct. Everyone makes mistakes, but a

competent person finds the mistakes and corrects

them.

Math for the Office Professional

4

Of course, you wont have to go through these six steps to

solve every problem you face. Some problems are so simple

that you immediately know how to solve them. However, you

may find this procedure quite helpful for more difficult prob-

lems that require more than one operation to solve.

Using the Problem-Solving Procedure

Lets see how this six-step procedure can be used to solve a

problem.

Problem: To determine shipping charges, you must calculate

the gross weight of a shipment thats to be sent to one of your

best customers. The shipment consists of 20 articles, weigh-

ing 10 lbs (pounds) each. Each article is packed in a separate

box that weighs

1

/

2

lb. If the 20 boxes are put into a freight

container that weighs 15 lbs, what is the gross weight of the

shipment?

Solution: Heres how you can solve this problem using the

six-step procedure.

Step 1: Youre given the weight of an article, the weight

of its individual container, and the weight of the

freight container that holds 20 of the smaller boxes.

You must find the gross weight, which is the total

weight of the shipping container and its contents.

Step 2: There are 20 articles weighing 10 lbs each, 20 boxes

weighing

1

/

2

lb each, and one freight container weigh-

ing 15 lbs.

Step 3: The gross weight (what you must find) is equal to

the weight of the 20 articles, plus the weight of the

20 boxes, plus the weight of the freight container.

Step 4: To find the weight of 20 articles and 20 boxes,

multiply the weight of each by 20. To get the gross

weight, add together the weights of the articles, the

boxes, and the freight container.

Math for the Office Professional

5

Step 5: The weight of the 20 articles is

20 10 lbs 200 lbs

The weight of the 20 boxes is

20

1

/

2

lb 10 lbs

The gross weight is

Weight of 20 articles 200 lbs

Weight of 20 boxes 10 lbs

Weight of freight container + 15 lbs

Gross weight (answer) 225 lbs

Step 6: The problem asked for the gross weight, which you

have found. To check your work, perform the solution

in a different manner. Dont use the same procedure

both times. If you do make a mistake in your first

calculation, you may simply repeat the mistake

when you perform the check.

The weight of one article and its box is

10 lbs

1

/

2

lb 10

1

/

2

lbs

The weight of 20 articles and 20 boxes is

20 10

1

/

2

lbs 210 lbs

The gross weight is equal to

Weight of 20 articles and boxes 210 lbs

Weight of freight container + 15 lbs

Gross weight (answer) 225 lbs

Since you have the same answer both times, you can be

reasonably sure that the answer is correct.

Math for the Office Professional

6

Self-Check 1

At the end of each section of Math for the Office Professional, youll be asked to pause and

check your understanding of what youve just read by completing a self-check exercise.

Answering these questions will help you review what youve studied so far. Please complete

Self-Check 1 now.

1. What are the four main operations used in mathematics?

__________________________________________________________

2. True or false? Business math uses mathematical operations not found in other areas of math.

Study the following problem. Then complete the directions that follow it.

The checkbook you maintain at your office showed a balance of $825.63. You then wrote

checks for $25.98, $62.12, and $111.65. What is the balance after you deduct these checks?

Complete Steps 13 of the problem-solving procedure applying the information in

this problem.

3. ______________________________________________________________________

4. ______________________________________________________________________

5. ______________________________________________________________________

Check your answers with those on page 113.

Math for the Office Professional

7

WHOLE NUMBERS

What Are Whole Numbers?

Whether you realize it or not, you work with whole numbers

every day. Speed limit signs, Social Security numbers, tele-

phone numbers, baseball scores, mileage between cities, and

temperatures are just a few examples of whole numbers in ordi-

nary life (Figure 3). Whole numbers often tell us the answer

to simple questions such as How long? or How many? or

How much? For example, suppose someone asks you how

much money you have in your pocket. You answer, I have

five dollars. Five is the whole number that answers that

question.

As a child, you learned how to count using whole numbers

one, two, three, and so on. A whole number represents a

quantity of whole things. For example, suppose you must

report the number of prospective clients you call each day.

When you count these calls, each number represents one

call.

FIGURE 3You

encounter whole num-

bers every day in a

variety of ways.

Math for the Office Professional

8

Long ago, the Arabs (from whom we adopted the number

symbols we use today) realized that zero was also a whole

number. Suppose that one day youre assigned to a special

project at work and youre unable to contact any prospective

clients that day. Therefore, you would have to report that you

contacted zero clients.

So, we can now define a whole number as any member of the

following group:

0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 . . .

The smallest whole number is zero, but theres no largest

whole number. No matter what number you think of, theres

always a number thats one higher! The three dots (. . . ) in

the list indicate that whole numbers go on and on forever.

Place Value of Digits

The numbers we use today are based on the decimal system.

The word decimal comes from the Latin word for ten. In the

decimal system, position, or place value, is very important.

To see what position means, take a look at the numbers 729,

273, and 967. The digit 7 is in each of those three numbers.

However, since its in a different position, or place, in each

one, it has a different value each time. In the number 729,

the 7 has a value of 700; in 273, it has a value of 70; and in

967, it has a value of 7. As you can see, the value of any digit

is determined by its position in a number. Its called the

place or position value.

Lets take a closer look at this idea of place value. The first

position at the right-hand end of a whole number is the ones

position. Suppose you work in an office with 398 employees.

In the whole number 398, the 8 is located in the first place

at the right (the ones position), so it represents 8 ones, or 8

employees.

The second place from the right in a whole number, which

has a value ten times greater than the first place, is called

the tens position. In the number 398, the digit 9 means

9 tens, or 90 employees. Since the digit 8 means 8 units,

together the two digits mean 98 units, or 98 employees.

9

The third place from the right has a value ten times greater

than the second placeits the hundreds position. In the

number 398, the digit 3 indicates 3 hundreds, or 300 employ-

ees. Together the digits stand for 398, or 398 employees. Look

now at Figure 4 to see the place values of the different digits

in the whole number 9,603,172.

Adding Whole Numbers

Addition Basics

Adding is the process of combining numbers, called addends,

to derive an answer, called the sum. For example, suppose you

work in New York City and youre planning a business trip

first to Philadelphia and then to Washington, D.C. The dis-

tance between New York and Philadelphia is approximately

90 miles. The distance from Philadelphia to Washington is

approximately 140 miles. How many total miles will you have

to drive to get to Washington, D.C.? The answer is 230 miles

(Figure 5). In this example, the numbers 90 and 140 are the

addends and the number 230 is the sum.

FIGURE 4This figure

shows you how to read

the place value of each

digit in the whole number

9,603,172.

9 6 0 3 1 7 2

FIGURE 5To calculate the distance from New York City to Philadelphia to Washington, D.C., you must

use addition.

Math for the Office Professional

Math for the Office Professional

10

To perform any addition problems, you must be completely

familiar with (that is, you must memorize) the sums of all

single-digit numbers (Figure 6). You probably already know

all or most of these basic additions, but now is the time to

make sure. Take some time before you go on to review the

addition tables until you can give each answer quickly.

Preparing Numbers for Addition

When you must add two or more numbers with several digits

each, you must first make sure to properly set up the num-

bers. If you dont set up the numbers properly, you wont get

the correct answer.

You set up several whole numbers for addition by writing

them one under the other in a vertical column, with the ones

digits lined up on the right. Then draw a line under the col-

umn of numbers. Youll eventually write the answer under

this line.

1 + 0 = 1

1 + 1 = 2

1 + 2 = 3

1 + 3 = 4

1 + 4 = 5

1 + 5 = 6

1 + 6 = 7

1 + 7 = 8

1 + 8 = 9

1 + 9 =10

6 + 0 = 6

6 + 1 = 7

6 + 2 = 8

6 + 3 = 9

6 + 4 =10

6 + 5 =11

6 + 6 =12

6 + 7 =13

6 + 8 =14

6 + 9 =15

2 + 0 = 2

2 + 1 = 3

2 + 2 = 4

2 + 3 = 5

2 + 4 = 6

2 + 5 = 7

2 + 6 = 8

2 + 7 = 9

2 + 8 =10

2 + 9 =11

7 + 0 = 7

7 + 1 = 8

7 + 2 = 9

7 + 3 =10

7 + 4 =11

7 + 5 =12

7 + 6 =13

7 + 7 =14

7 + 8 =15

7 + 9 =16

3 + 0 = 3

3 + 1 = 4

3 + 2 = 5

3 + 3 = 6

3 + 4 = 7

3 + 5 = 8

3 + 6 = 9

3 + 7 =10

3 + 8 =11

3 + 9 =12

8 + 0 = 8

8 + 1 = 9

8 + 2 =10

8 + 3 =11

8 + 4 =12

8 + 5 =13

8 + 6 =14

8 + 7 =15

8 + 8 =16

8 + 9 =17

4 + 0 = 4

4 + 1 = 5

4 + 2 = 6

4 + 3 = 7

4 + 4 = 8

4 + 5 = 9

4 + 6 =10

4 + 7 =11

4 + 8 =12

4 + 9 =13

9 + 0 = 9

9 + 1 =10

9 + 2 =11

9 + 3 =12

9 + 4 =13

9 + 5 =14

9 + 6 =15

9 + 7 =16

9 + 8 =17

9 + 9 =18

5 + 0 = 5

5 + 1 = 6

5 + 2 = 7

5 + 3 = 8

5 + 4 = 9

5 + 5 =10

5 + 6 =11

5 + 7 =12

5 + 8 =13

5 + 9 =14

ADDITION TABLES

FIGURE 6Addition Tables for Single-Digit Numbers

Math for the Office Professional

11

Example: At the end of each week, you must report the

number of calls your department services. The totals you

have for last week are Monday, 77 calls; Tuesday, 81 calls;

Wednesday, 113 calls; Thursday, 94 calls; and Friday,

102 calls.

Heres how you would set up these numbers for addition:

77

81

113

94

102

Notice that all the digits in the ones column are lined up at

the right. Also notice that all the digits in the tens and hun-

dreds columns are aligned.

Performing Addition

Once you have all the numbers properly set up, youre ready

to add them. Lets go back to the example of the number of

crates shipped. Heres the problem:

Always start your addition with the col-

umn of digits at the extreme right. Add

the digits in the ones column (7 1 3

4 2 17). Write the 7 below the ones

column and carry the 1 to the top of the

tens column.

Add the digits in the tens column, includ-

ing the 1 you carried (1 + 7 + 8 + 1 + 9

+ 0 = 26). Write the 6 under the tens col-

umn and carry the 2 to the top of the

hundreds column.

77

81

113

94

102

7

1

2 1

77

81

113

94

102

67

12

Add the digits in the hundreds column,

including the 2 you carried (2 + 1 + 1 = 4).

Write the 4 in the answer under the hun-

dreds column.

The answer is 467. Your department serviced 467 calls last

week.

Checking Your Addition

One nice thing about mathematical problems is that you can

always check your calculations in some way to be sure that

youve done your work correctly. To check your work in addi-

tion, you must apply one of the rules of addition: The order

in which you add two numbers or a group of numbers doesnt

change the sum. No matter how you switch the numbers

around, the sum will always be the same. Consider the follow-

ing example:

1 2 3 6 2 3 1 6 3 1 2 6

The sum is the same for all three arrangements of numbers.

Once youve completed your addition, you can check it by

adding the numbers a second time in a different order. Study

the problems given below to see how you perform this check.

Problem Check Problem Check

Calculator Applications: Addition

At regular points in this study unit, youll be learning how

to use a calculator to solve problems. A calculator can be a

wonderful asset to anyone who works with numbers regu-

larly. Calculators can perform mathematical operations much

faster and much more accurately than we can ever hope to

do by hand.

2 1

77

81

113

94

102

467

1 1 1

27

3749

681

4457

3749

681

27

4457

1 1 1

248

27

643

918

1 1

643

27

248

918

1 1

13

At this point you may be asking yourself why you have to

learn how to do all this math by hand if a calculator can do

it better and faster. Thats a fair question, and the answer is

quite simple. If you were to use a calculator to perform math-

ematical operations without understanding those operations

yourself, you would run the risk of making errors. You would

simply be punching numbers into a machine without know-

ing whats going on. This can be especially troublesome when

you begin to work with more complicated problems. If you

dont understand the operations and how they work to pro-

duce an answer, then you wont be able to enter the

problems correctly into the calculator. You wont be able to

determine whether the answer you get is a logical onethat

is, does it make sense?

One important use of a calculator is for checking the work

you perform by hand. If the results of a calculation are the

same by hand and on a calculator, you can be sure the answer

is correct. Get into the habit of using a calculator to check

your work.

Figure 7 shows the important keys of a standard handheld

calculator. Youll be learning how to use each of the identified

keys in this study unit.

FIGURE 7Standard

Format of a Basic

Handheld Calculator

Math for the Office Professional

14

So far youve been working with the addition of whole num-

bers. Lets see how a calculator can do these problems for

you. To begin, lets add the numbers in Figure 5. Heres how

you would do it:

1. Turn on your calculator. (A zero will probably appear in

the window.)

2. Enter the first number to be added (90). To do this, press

the 9 on the calculator and then the 0. (The number 90

should now be in the display window.)

3. Tell the calculator that you want to add this number to

another number. Press the calculator key with the addi-

tion sign (+).

4. Enter the second number (226). First press the 2 twice

and then the 6. (The number 226 should now be in the

window.)

5. To get the answer to your addition, press the equal key

(=). (The answer, 316, should appear in the window.)

Once youve completed a calculation, you have three options.

First, you can shut off the calculator if youre finished with it.

Second, you can perform additional operations (addition, sub-

traction, multiplication, or division) on the number showing in

the window. Or third, you can press the clear key and start a

whole new problem.

Press the clear key now and well do another addition prob-

lem. The clear key on most calculators is the one with the

letter C on it.

Lets add the series of numbers given in the example on

page 11. Follow these steps:

1. Enter the first number (press 7 twice).

2. Press the + key and enter the second number (81).

3. Press the + key again and enter the third number (113).

4. Press the + key and enter the fourth number (94).

5. Press the + key and enter the final number (102).

6. To get your answer, press the = key. (The window on

your calculator should display the answer as 467.)

Math for the Office Professional

15

Subtracting Whole Numbers

Subtraction Basics

Subtraction is the opposite of addition. In addition, you com-

bine numbers to make a larger total; in subtraction, you take

one number away from another number to make a smaller

total.

In subtraction, the number you start with is the minuend,

which is the larger number. The number you subtract, or

take away, is the subtrahend. The result, or the answer, of

subtraction is the difference. The symbol for subtraction is ,

which is the minus sign.

5 Minuend

Minus Sign 2 Subtrahend

3 Difference

If youve learned the addition tables well, that should make

learning the subtraction tables that much easier, because, as

weve just mentioned, subtraction is the opposite of addition.

To show you how this works, consider the problem 9 2 7.

To turn this into an addition problem, simply read it back-

wards and insert a plus sign (+). Therefore, 7 2 9.

HINTS FOR USING CALCULATORS

Enter each number carefully and accurately.

Always check your answers by performing the calculation a second time. (Even though the

calculator wont make a mistake, you may enter a number incorrectly or press the wrong

operation key.)

Use your calculator to check problems that you perform by hand. If the answers are the

same, youll know that your calculations are correct.

Math for the Office Professional

16

Knowing this simple principle should help you in your study

of the subtractions tables (Figure 8). If youre already familiar

with these tables, youre off to a good start. If not, you have

a little work to do. Either way, take the time now to review

these tables until you can give the correct answers quickly.

1 1 = 0

2 1 = 1

3 1 = 2

4 1 = 3

5 1 = 4

6 1 = 5

7 1 = 6

8 1 = 7

9 1 = 8

10 1 = 9

6 6 = 0

7 6 = 1

8 6 = 2

9 6 = 3

10 6 = 4

11 6 = 5

12 6 = 6

13 6 = 7

14 6 = 8

15 6 = 9

2 2 = 0

3 2 = 1

4 2 = 2

5 2 = 3

6 2 = 4

7 2 = 5

8 2 = 6

9 2 = 7

10 2 = 8

11 2 = 9

7 7 = 0

8 7 = 1

9 7 = 2

10 7 = 3

11 7 = 4

12 7 = 5

13 7 = 6

14 7 = 7

15 7 = 8

16 7 = 9

3 3 = 0

4 3 = 1

5 3 = 2

6 3 = 3

7 3 = 4

8 3 = 5

9 3 = 6

10 3 = 7

11 3 = 8

12 3 = 9

8 8 = 0

9 8 = 1

10 8 = 2

11 8 = 3

12 8 = 4

13 8 = 5

14 8 = 6

15 8 = 7

16 8 = 8

17 8 = 9

4 4 = 0

5 4 = 1

6 4 = 2

7 4 = 3

8 4 = 4

9 4 = 5

10 4 = 6

11 4 = 7

12 4 = 8

13 4 = 9

9 9 = 0

10 9 = 1

11 9 = 2

12 9 = 3

13 9 = 4

14 9 = 5

15 9 = 6

16 9 = 7

17 9 = 8

18 9 = 9

5 5 = 0

6 5 = 1

7 5 = 2

8 5 = 3

9 5 = 4

10 5 = 5

11 5 = 6

12 5 = 7

13 5 = 8

14 5 = 9

SUBTRACTION TABLES

FIGURE 8Subtraction Tables for Single-Digit Subtrahends

Preparing Numbers for Subtraction

The numbers in subtraction are set up exactly as they are for

addition. Remember to line up the ones digits on the right if

youre working with whole numbers.

The only new thing you must remember is to place the minuend

above the subtrahend. Here are two subtraction problems that

are properly set up:

142 928

6 63

Math for the Office Professional

17

Performing Subtraction

Example: Janet works 38 hrs (hours) each week. So far this

week she has worked 26 hrs. How many more hours does she

have to work this week?

To determine the answer, you must subtract 26 from 38 to

see how many hours are left. Heres how its done:

Set up the problem. Begin your subtraction

with the ones column at the extreme right

(just as you did in addition). Subtract the

numbers in the ones column (8 6 2)

and write the answer below that column.

Subtract the digits in the tens column

(3 2 1) and write that answer below

the tens column.

The answer is 12. Janet still has to work 12 more hours this

week.

Sometimes, when youre subtracting in a column, youll dis-

cover that the digit in the subtrahend is larger than the digit

in the minuend. When this happens, you have to borrow. The

following examples illustrate the process of borrowing.

Example: In one week you were to prepare 4,550 pieces of

mail for a bulk mailing. At the end of the day on Thursday,

you had completed 3,562. How many more pieces of mail

must you complete on Friday to finish the job?

To find the answer, you must subtract 3,562 from 4,550.

Set up the problem. Begin at the right. Since

you cant subtract 2 from 0, you must bor-

row. The example at the left shows you how.

You borrow 1 ten from the tens column.

Cross out the 5 and write 4. Then, cross

out the zero in the ones column and write

10 above it (10 0 10).

Subtract the digits in the ones column and

write the answer (10 2 8). Move to the

tens column. Again, you have to borrow.

You borrow 1 hundred from the hundreds

column. Cross out the 5 and write 4 above

it. Then, cross out the 4 in the tens col-

umn and write 14 above it (10 4 14).

38

26

2

38

26

2

4 5 5 0

3 5 6 2

4 10

,

,

4 5 5 0

3 5 6 2

8

4 4 10

14

,

,

Math for the Office Professional

18

Subtract the digits in the tens column and

write the answer. Go on to the hundreds

column and youll find you have to borrow

a third time. You borrow 1 thousand from

the thousands column. Cross out the 4 and

write 3 above it. Then, cross out the 4 in

the hundreds column and write 14 above

it (10 4 14).

Subtract the digits in the hundreds column

(14 5 9) and write the answer. Finally,

subtract the digits in the thousands col-

umn. Since 3 3 0, you write nothing

in that column.

The answer is 988. You must complete 988 pieces of mail on

Friday to finish the job.

Checking Your Subtraction

Because subtraction is the opposite of addition, you can use

addition to check your work in subtraction. To check a sub-

traction problem, simply add the difference (the answer) to

the subtrahend. If your subtraction is correct, the sum of

these two numbers will equal the minuend.

Example: To show you how this works, lets look at the two

examples we just covered.

Problem Check Problem Check

Since the sum equals the original minuend, the subtraction

is correct.

4 5 5 0

3 5 6 2

9 8 8

3 4 4 10

14 14

,

,

988

3 562

4 550

,

,

4 550

3 562

988

,

,

12

26

38

38

26

12

4 5 5 0

3 5 6 2

8 8

3 4 4 10

14 14

,

,

CAUTION

If you have to borrow when subtracting, always show the process of

borrowing. Dont try to do the borrowing in your head. Thats when

mistakes happen!

Math for the Office Professional

19

Calculator Applications: Subtraction

Youve just learned one way to check your subtraction. Now

lets check subtraction by using a calculator. Youll have to

use one different key to perform subtraction. That, of course,

is the minus key (). Look again at Figure 7 and find the

minus key in the illustration. Then locate it on your own cal-

culator.

First check the subtraction problem, 38 26. To do this,

follow these steps:

1. Turn on your calculator.

2. Enter the minuend (38). (You must always enter the

minuend first in a subtraction problem.)

3. Tell the calculator that youre going to subtract some-

thing from this number. Press the key.

4. Enter the subtrahend (26).

5. To get the answer, press the = key. The answer 12

should appear in the window.

Follow the same procedure to check the other example

(4,550 3,562).

Remember to enter the minuend first.

Multiplying Whole Numbers

Multiplication Basics

Multiplication is simply a shorthand method of making repeated

additions. Suppose you must make three copies of a manu-

script for each of four individuals. How many copies would

you need all together?

To determine the number you need, you could, of course, use

addition. You have four individuals who need three copies

each. Therefore, you would need 3 3 3 3 copies. The

sum of these numbers indicates that you need 12 copies. A

much quicker way to solve this problem is to multiply (4 3

12).

Math for the Office Professional

20

Just as the numbers in an addition or subtraction problem

have names, so do the numbers in a multiplication problem.

The two numbers you multiply are the factors. In the preceding

example, 4 and 3 are the factors. Each factor has a separate

name. The factor you multiply is the multiplicand (4), and the

factor you multiply by is the multiplier (3). The result, or the

answer, of a multiplication problem is the product (12).

4 Multiplicand

Times sign 3 Multiplier

12 Product

To learn to multiply efficiently, you must memorize the multi-

plication tables (Figure 9). To make this job easier, consider

the following rules of multiplication:

Rule 1: The product of any number and zero is always

zero. If you know this rule, you know the entire

first column plus the first multiplication fact in

each column. Look at Figure 9 and find the facts

that represent a number times zero.

Rule 2: The product of any number and 1 is always that

same number. If you know this rule, you know the

entire second column plus the second multiplica-

tion fact in each of the other columns. Again, look

at Figure 9 and find the facts that represent a

number times 1.

Rule 3: The order in which you multiply two numbers doesnt

change the product. Knowing this rule automatically

cuts your work in half. For example, if you memorize

the multiplication fact 2 4 = 8, then you also know

that 4 2 = 8. Find several of these pairs in Figure 9

and remember this rule as you memorize the tables.

}Factors

Math for the Office Professional

21

Performing Multiplication

When one factor has more than one digit. Sometimes, youll

have to multiply numbers that have more than one digit.

Example: There are 52 people who work in your office. Each

person is allowed three personal days per year. How many per-

sonal days will be taken if all 52 employees use their three

days?

Set up the problem with the number hav-

ing the larger number of digits on top and

the ones digits lined up at the right. Draw

a horizontal line below the numbers and

then multiply.

First, multiply the 3 by the 2. Write the

product below the line in the ones place.

52

3

52

3

6

0 0 = 0

1 0 = 0

2 0 = 0

3 0 = 0

4 0 = 0

5 0 = 0

6 0 = 0

7 0 = 0

8 0 = 0

9 0 = 0

0 5 = 0

1 5 = 5

2 5 = 10

3 5 = 15

4 5 = 20

5 5 = 25

6 5 = 30

7 5 = 35

8 5 = 40

9 5 = 45

0 1 = 0

1 1 = 1

2 1 = 2

3 1 = 3

4 1 = 4

5 1 = 5

6 1 = 6

7 1 = 7

8 1 = 8

9 1 = 9

0 6 = 0

1 6 = 6

2 6 = 12

3 6 = 18

4 6 = 24

5 6 = 30

6 6 = 36

7 6 = 42

8 6 = 48

9 6 = 54

0 2 = 0

1 2 = 2

2 2 = 4

3 2 = 6

4 2 = 8

5 2 = 10

6 2 = 12

7 2 = 14

8 2 = 16

9 2 = 18

0 7 = 0

1 7 = 7

2 7 = 14

3 7 = 21

4 7 = 28

5 7 = 35

6 7 = 42

7 7 = 49

8 7 = 56

9 7 = 63

0 3 = 0

1 3 = 3

2 3 = 6

3 3 = 9

4 3 = 12

5 3 = 15

6 3 = 18

7 3 = 21

8 3 = 24

9 3 = 27

0 8 = 0

1 8 = 8

2 8 = 16

3 8 = 24

4 8 = 32

5 8 = 40

6 8 = 48

7 8 = 56

8 8 = 64

9 8 = 72

0 4 = 0

1 4 = 4

2 4 = 8

3 4 = 12

4 4 = 16

5 4 = 20

6 4 = 24

7 4 = 28

8 4 = 32

9 4 = 36

0 9 = 0

1 9 = 9

2 9 = 18

3 9 = 27

4 9 = 36

5 9 = 45

6 9 = 54

7 9 = 63

8 9 = 72

9 9 = 81

MULTIPLICATION TABLES

FIGURE 9Multiplication Tables for Single-Digit Numbers

Math for the Office Professional

22

Then, multiply the 3 by the 5 and write

the product below the line and to the left

of the 6.

The answer is 156. There will be 156 personal days taken.

Just as you did in addition, youll occasionally need to carry

in a multiplication problem. The following example shows the

carrying process in multiplication.

Set up the numbers and begin to multiply

at the far right. Since 3 5 15, you must

write the 5 below the line and carry the 1

to the next columnin this case the tens

column.

Next, multiply 2 by 5, which gives you 10.

To this product you must add the 1 you

carried. Since 10 1 11, write this

below the line in the answer.

The answer is 115.

When both factors have more than one digit. The num-

bers that you multiply arent always as small as the ones in

the preceding examples. Sometimes both the multiplicand

and the multiplier have two, three, or even more digits. Lets

take a look at an example.

Example: It has been estimated that 123 people working 427

hours each are needed to complete a project. What is the total

number of hours that will be spent on the project.

During each month, a local manufacturer has contracted to

build 427 sets. To find the answer, multiply the number of

hours (427) by the number of people (123).

Set up the problem by aligning the ones

places of both factors. Start your multipli-

cation with the ones digit of the multiplier.

Multiply 427 by 3 and place the answer

under the line. This answer is a partial

product.

Move on to the next digit in the multiplier

(2). Since this digit of the multiplier is in

the tens place, place a zero in the ones

column of the second partial product.

Then multiply 427 by 2.

52

3

156

23

5

5

1

23

5

115

1

427

123

1281

2

427

123

1281

8540

1

partial

product

Math for the Office Professional

23

Multiply by the last digit in the multiplier

(1). Since this digit of the multiplier is in

the hundreds place, place zeroes in the

ones and tens columns of the partial prod-

uct. The multiply 427 by 1.

Draw a line under the partial products and

add them. Place the sum below the second

line. This is the final product.

The answer is 52,521. The total number of hours is 52,521.

Notice that in the previous example, we didnt write down the

carried numbers. For example, when we added 8 4 12,

we wrote 2 and carried 1 in our head. This is common prac-

tice. You should have enough experience now to do the same.

When there are zeros in the multiplier. The product of

zero and any other number is zero. If a multiplier of several

digits contains one or more zeros, then one or more of the

partial products will be zero.

Example:

As you can see from this example, there are two ways of han-

dling zeros as digits of multipliers. On the left, we wrote out

all the zeros of the first partial product. Then, we aligned all

the digits of the second partial product below them. On the

right, we used a shorter method. We wrote a 0 in the ones

place of the product to hold the place. We aligned the second

partial product, 2472, below the 2 of the multiplier, but on

the same line as the 0. Both methods give the same answer,

but the one on the right is quicker and less awkward.

427

123

1281

8540

42700

427

123

1281

8 540

42 700

52 521

+

,

1236

20

24 720

,

1236

20

0000

24720

24 720

,

Math for the Office Professional

24

Example:

In this example, the 0 in the multiplier is in the tens place,

making the second partial product 0. On the left, we wrote

out all the zeros for the second partial product. On the right,

we used the shorter method. We placed one 0 directly below

the 0 in the multiplier to hold the place. Then, we wrote the

third partial product on the same line directly below the 4 in

the multiplier.

It really doesnt matter which method you use. You still get the

same answer. When you use the shorter method, however, you

must be very careful to line up the partial products properly

to achieve the correct answer.

Checking Your Multiplication

You can check your multiplication without learning any new

concepts. All you have to do is to apply the multiplication rule

that states, The order in which you multiply two numbers

doesnt change the product. After you complete a multiplica-

tion problem, check it by reversing the factors and performing

the multiplication again. Your answer should be the same both

times.

Example: Problem Check

Notice that the partial products are very different, but the

productthe answeris the same. Later in this study unit

youll learn how to use division to check your multiplication.

2503

402

5006

1001200

1 006 206

, ,

2503

402

5006

00000

1001200

1 006 206

, ,

123

427

861

2460

49200

52 521

,

427

123

1281

8540

42700

52 521

,

Math for the Office Professional

25

Calculator Applications: Multiplication

Its time to take a look at how you can perform multiplication

on your calculator. If youve conquered addition and subtrac-

tion with a calculator, you should have no problem performing

multiplication.

Before we do any multiplication on the calculator, lets review

one of the rules you learned about multiplication: The order

in which you multiply two numbers doesnt change the prod-

uct. Therefore, when you use a calculator for multiplication,

it doesnt matter which factor you enter first. Youll get the

same answer either way.

Look again at Figure 7 and find the multiplication key ().

Then find this key on your own calculator. Youre now ready

to perform multiplication on the calculator. Lets check the

example given above. Follow these steps:

1. Turn on your calculator and enter one of the factors

427. Press 4, 2, and then 7.

2. To multiply this number by another number, push the

key.

3. Enter the second factor (123) and press the = key. The

correct answer, 52,521, should appear in the window of

your calculator.

That was easy, wasnt it? Now try this same problem again but

this time enter the number 123 first. Your answers should be

the same.

Dividing Whole Numbers

Division Basics

Division is the opposite of multiplication (just as addition is

the opposite operation of subtraction). Multiplication is the

process of adding the same number several times. Division is

REMINDER

Make it a habit always to check your work. It takes a little extra time,

but it may save you from making a larger mistake down the road.

Math for the Office Professional

26

the process of finding how many times one number is contained

within another. In division, you separate a number into equal

parts.

Example: You have a job that should take about 48 hours to

complete. If you put 6 employees on the job, how long should

the job take?

To do this, you must divide the 48 hours among 6 employees,

which would give you 8 hours.

In a division problem, the number you divide is the dividend.

The number you divide by is the divisor. Finally, the result of

division is the quotient. In the preceding example, 48 is the

dividend, 6 is the divisor, and 8 is the quotient.

48 6 8

You probably have an idea whats coming nextthe division

tables (Figure 10). Before you feel overwhelmed by another

set of tables, consider two points. First, this is the last table

youll have to deal with. Second, division is the opposite of

multiplication. Therefore, since youve learned your multipli-

cation tables, you shouldnt find the division tables difficult.

Lets see how multiplication can help you with the division

tables. In multiplication, you have two factors and youre

looking for their product. In division, you have the product

and one factor and youre looking for the other factor.

Example: Suppose you have 36 job assignments and a crew

of four employees to complete these assignments. How many

assignments will you give each employee?

You must divide the number of assignments (36) by the number

of employees (4). To solve the division problem 36 4, you

must ask yourself what number multiplied by 4 gives 36?

The answer is 9. So,

36 4 9, because 9 4 36

Divisor

Quotient Dividend

Division

Sign

Math for the Office Professional

27

Figure 11 illustrates how division and multiplication function

as inverse operations. Knowing your multiplication tables

isnt the only thing that will help you learn division. The

three division rules should make your job a

little easier.

Rule 1: Zero (0) divided by any number

equals 0.

Rule 2: Any number divided by 1 is equal

to that same number.

Rule 3: Any number divided by itself

equals 1.

0 1 = 0

1 1 = 1

2 1 = 2

3 1 = 3

4 1 = 4

5 1 = 5

6 1 = 6

7 1 = 7

8 1 = 8

9 1 = 9

0 6 = 0

6 6 = 1

12 6 = 2

18 6 = 3

24 6 = 4

30 6 = 5

36 6 = 6

42 6 = 7

48 6 = 8

54 6 = 9

0 2 = 0

2 2 = 1

4 2 = 2

6 2 = 3

8 2 = 4

10 2 = 5

12 2 = 6

14 2 = 7

16 2 = 8

18 2 = 9

0 7 = 0

7 7 = 1

14 7 = 2

21 7 = 3

28 7 = 4

35 7 = 5

42 7 = 6

49 7 = 7

56 7 = 8

63 7 = 9

0 3 = 0

3 3 = 1

6 3 = 2

9 3 = 3

12 3 = 4

15 3 = 5

18 3 = 6

21 3 = 7

24 3 = 8

27 3 = 9

0 8 = 0

8 8 = 1

16 8 = 2

24 8 = 3

32 8 = 4

40 8 = 5

48 8 = 6

56 8 = 7

64 8 = 8

72 8 = 9

0 4 = 0

4 4 = 1

8 4 = 2

12 4 = 3

16 4 = 4

20 4 = 5

24 4 = 6

28 4 = 7

32 4 = 8

36 4 = 9

0 9 = 0

9 9 = 1

18 9 = 2

27 9 = 3

36 9 = 4

45 9 = 5

54 9 = 6

63 9 = 7

72 9 = 8

81 9 = 9

0 5 = 0

5 5 = 1

10 5 = 2

15 5 = 3

20 5 = 4

25 5 = 5

30 5 = 6

35 5 = 7

40 5 = 8

45 5 = 9

DIVISION TABLES

FIGURE 10Division Tables for Single-Digit Numbers

FIGURE 11Multiplication and division are

opposite operations.

Math for the Office Professional

28

Performing Division

When the divisor has only one digit. Division by a single-

digit number is rather easy. Lets take a look at how its done.

Example: In the next three weeks, the department your boss

manages must produce 936 electric motors. How many motors

must the department produce each week to complete the job

on time?

To calculate the answer, divide the number of motors (936)

by the number of weeks (3). Heres how you would do it:

Set up the division problem and then begin

to divide. Unlike addition, subtraction, and

multiplication, you start the division process

from the left. Therefore, you divide 3 into 9.

The result is 3. Write the 3 directly above

the 9 in the quotient.

Move on to the next number in the dividend.

Divide 3 into 3. The result is 1. Write the 1

directly above the 3.

Finally, divide the last number in the div-

idend3 divided into 6 is 2. Write the 2

directly above the 6.

The answer is 312. The department must produce 312 motors

each week.

This is a good problem to start with because everything worked

out evenly. Lets try one thats a little more difficult.

Example: Nine employees decide to chip in to buy the boss a

new briefcase for his birthday. How much will each employee

have to contribute if the briefcase costs $144?

To find the answer, you must divide the cost of the briefcase

($144) by the number of employees (9).

Set up the problem and begin to divide. The

divisor is too large to be divided into the

first digit of the dividend. Therefore, you

must use the first two digits of the divi-

dend. Estimate how many times 9 will

divide into 14. You know that 9 2 18,

but thats more than 14. Therefore, 9 divides

into 14 only once. Write 1 directly above the

4 in the tens column of the dividend.

)

3 936

3

)

3 936

31

)

3 936

312

)

9 144

1

$

Math for the Office Professional

29

Multiply the 1 in the quotient by the divisor

(1 9 9). Write this number as shown at

the left.

Subtract 9 from 14. Note: If the result of

this subtraction is greater than the divisor,

you know that youve estimated incorrectly.

You must increase your estimate. In this

problem, 5 is less than the divisor (9), so

you know your estimate is correct.

Now, bring down the next digit (4) from the

dividend. Estimate how many times 9 will

divide into 54. You know that 9 6 54.

So, you write a 6 above the line, directly

above the 4 in the ones column.

Multiply the 6 in the quotient by the divisor

(6 9 54). Write the answer as shown at

the left.

Finally, you subtract. Since there are no

more digits left in the dividend, youre

finished with this division problem.

The answer is $16. Each employee must contribute $16 for

the briefcase.

Follow this same division procedure no matter how many

digits there are in the dividend. Continue to bring down the

digits one at a time until you reach the last digit. Here are

some more examples for you to study:

)

9 144

9

1

$

)

9 144

9

5

1

$

)

9 144

94

54

16

$

)

9 144

94

54

54

16

$

)

9 144

94

54

54

16

$

0

)

5 3640

35

14

10

728

40

40

0

)

7 2114

21

014

14

302

0

)

9 8037

72

83

81

893

27

27

0

Math for the Office Professional

30

Pay particular attention to the second example. After you

subtract 21 from 21, bring down the next number (1). Since

you cant divide 7 into 1, place a zero in the quotient to hold

the place. Then bring down the next number and continue

the division.

When the divisor has more than one digit. The divisor in

a division problem often has more than one digit. You use the

same procedure for dividing that we just covered. However, you

estimate more when the divisor has more than one digit. Heres

an example.

Example: Youre at your companys credit union filling out an

application for a loan. You have to fill in your weekly salary on

the application. If your yearly salary is $23,450, how much do

you make each week? (Note: There are 52 weeks in one year.)

To calculate your weekly salary, divide your yearly salary

($23,450) by 52.

Set up the problem and begin to divide.

Ask yourself, How many times is 52 con-

tained in 2? (Two is the first digit of the

dividend.) Since 2 is smaller than 52, try

the first two digits. Is 52 contained in 23?

No. Then, try the first three digits. Is 52

contained in 234? Yes. Now, you must

estimate how many times 52 is contained

in 234. Although theres some trial and

error involved in making this estimate, you

should be able to come quite close. One

way to estimate is to drop one digit from

both the divisor and the dividend and then

ask yourself how many times 5 is con-

tained in 23. The answer is 4 and thats

our estimate. You write 4 in the quotient

directly above the 4 in the dividend.

Multiply 4 by the divisor (4 52 208)

and write 208 as shown. Subtract. Since

the result of the subtraction is less than

the divisor, you know your estimate is

correct.

)

52 23 450

4

$ ,

)

52 23 450

20 8

2 6

4

$ ,

31

Bring down the next digit from the divi-

dend. Then, estimate how many times 52

will go into 265. Since 265 is a little larger

than 234, lets estimate 5. Write 5 in the

quotient directly above 5 in the dividend.

Multiply 5 by the divisor (5 52 260).

Write 5 in the quotient and write 260 as

shown. Subtract.

Bring down the next digit from the divi-

dend. Then, estimate how many times

52 is contained in 50. The answer is 0.

Write the 0 in the quotient and your div-

ision is complete.

The answer is $450. Your weekly salary is $450. (Notice

that youve reached the last digit in the dividend and youre

left with 50. Since you cant divide 52 into 50, your division

is complete. The answer is $450, but you have a remainder

of 50.)

Checking Your Division

Since division is the inverse operation of multiplication, you

can use multiplication to check your division. To check your

answer to a division problem, multiply the quotient by the

divisor and add any remainder. The result should be the

original dividend.

Example: Lets check our division in the preceding problem.

Problem Check

Multiply the quotient

(5,725) by the divisor (6)

and add any remainder

(2). Since the result is the

same as the original divi-

dend, our work is correct.

)

52 23 450

20 8

2 65

4

$ ,

)

52 23 450

20 8

2 65

2 60

5

45

$ ,

)

52 23 450

20 8

2 65

2 60

50

450

$ ,

5725

6

34 350

2

34 352

,

,

)

6 34 352

30

4 3

4 2

15

12

32

30

2

5725

,

32

Now that you know how to divide, youve learned another way

that you can check your multiplication. You already know that

you can check multiplication by reversing the factors and

multiplying, but you can also check multiplication by using

division. You use division to check a multiplication problem

by dividing the product by one of the factors. The quotient

should equal the other factor.

Example: Last week the company you work for received five

shipments of computers. Each shipment contained 75 com-

puters. How many computers did your company receive last

week? (Find the solution and then check your answer.)

First, you must multiply the number of computers in each

shipment (75) by the number of shipments (5).

Last week your company received 375

computers. To check this answer, you

divide the product (375) by one of the

factors. Lets divide by the 5 since that

will be easier.

Since the quotient in the check, 75, is

the same as the other factor, you know

that your multiplication is correct.

Calculator Applications: Division

Performing division on a calculator is like performing sub-

traction, because you must be sure to enter the numbers in

a particular order. In division, you always enter the dividend

first.

Before you begin to divide with your calculator, look again at

Figure 7 and find the division key (). Then find this key on

your calculator. Now, lets check the division problem in the

weekly salary problem on the preceding page. Follow these

steps:

1. Turn on your calculator and enter the dividend (121940).

Press 1, 2, 1, 9, 4, 0.

2. Press the key with the division sign () on it.

3. Enter the divisor (52) and press the = key. The correct

answer, 2345, should appear in the window of your

calculator.

75

5

375

)

5 375

35

25

25

0

75

33

Now lets try a problem that involves two different operations.

Well check the average problem given above. Follow these

steps:

1. Enter the first number to be added (6127) and press the

+ key.

2. Enter the second number (5992) and press the + key.

3. Enter the third number (6221) and press the + key.

4. Enter the fourth number (3987) and press the + key.

5. Enter the fifth number (6542) and press the + key.

6. Enter the last number (5483) and press the = key.

You need to press the key to get the sum. Then the key

to divide.

7. Press the division key () and the sum of these numbers

(34,352) should appear in the window.

8. Enter 6 (the number you wish to divide by) and press

the = key.

Look at the answer in your calculator window. Because 6

doesnt divide evenly into 34,352, the calculator continued

to carry out the division. Youll have to round off this answer

to the nearest whole number. Youre going to learn about

rounding off in the next section.

Rounding Whole Numbers

Sometimes, when youre working with large, awkward numbers,

it helps to round them off. A rounded number is a close esti-

mate or approximate for a whole number. Rounding makes

numbers easier to remember. So, its often handy to round

numbers when you dont need an exact figure.

Example: Round 63 to the nearest ten.

Solution: In this problem, what youre actually trying to figure

out is whether 63 is closer to 60 or 70.

6 3 Start by finding the digit you want to round

to, and circle it. In this case, the digit in the

tens place, 6, is the one youre rounding to.

Math for the Office Professional

34

6 3 Now, look at the digit immediately to the

right of the circled digit. If the digit to the

right of the circled digit is 5 or greater,

increase the circled digit by 1. If the digit

is less than 5, leave the circled digit the

same.

Replace with zero In this case, the digit 3 is less than 5, so

youll round down. The circled digit will

stay the same. The last step is to change

all digits to the right of the circled digit to

zeros. In this case, youll be putting a zero

in the ones place. Answer: The number 63

rounded to the nearest ten is 60.

60

Example: Round the number 296 to the nearest hundred.

Solution: In this problem, youre trying to figure out whether

296 is closer to 200 or 300.

2 9 6 First, circle the digit you want to round

to. In this case, that digit is 2, since 2 is

in the hundreds place.

2 9 6 Now, look at the digit immediately to the

right of the 2.

Replace with zero Is the 9 greater than or less than 5? Its

greater than 5, so youll increase the cir-

cled digit by 1. Finally, change all the digits

to the right of the 3 to zeros. In this case,

youll be putting zeros in the ones and

tens places. Answer: The number 296

rounded to the nearest hundred is 300.

300

Dont forget, whether youre rounding up or rounding down, its

important to remember to replace all the digits to the right of

the rounded digit with zeros.

Example: Round each of the following numbers to the

nearest hundred.

Number Digit Being Rounded Answer

176 1 76 200

413 4 13 400

4,379 4, 3 79 4,400

Math for the Office Professional

35

Example: Round each of the following numbers to the

nearest thousand.

Number Digit Being Rounded Answer

1,346 1 ,346 1,000

3,657 3 ,657 4,000

72,357 7 2 ,357 72,000

Example: Round each of the following numbers to the

nearest hundred thousand.

Number Digit Being Rounded Answer

167,321 1 67,321 200,000

849,999 8 49,999 800,000

4,160,913 4, 1 60,913 4,200,000

Finding Averages

We commonly use both division and rounding to find averages.

An average is a mathematical picture of what to expect or what

is usual for a given set of circumstances. There are three types

of averages used in business: (1) the mean, (2) the median, and

(3) the mode. Each has a different use and involves a different

procedure for calculation.

The mean is the most commonly used type of average. In

fact, when people refer to the average of something, theyre

usually referring to the mean. Its most useful when there

isnt a large variation between the lowest and highest values.

Finding the mean requires more calculation than finding

other types of averages.

If youre a baseball fan, youre probably familiar with batting

averages. A players batting average doesnt tell you how well

(or poorly) a player batted on any particular day. It simply

tells you how the player has batted during the baseball sea-

son. A batting average may indicate what you can expect the

player to do in any particular game.

Lets consider a production department. During one week in

the department, everything went wrong. Several employees

were out sick, two machines broke down, and the electricity

was out for four hours. That week, production was very low.

Math for the Office Professional

36

The next week, the machines were repaired and working

well, no one called in sick, and there was no electrical out-

age. Production that week reached a record peak.

Neither one of those weeks is a good example of an average,

or typical, week of production. To determine average produc-

tion for this departmentthat is, to find what you can expect

the department to produce in one weekyou need to look at

several weeks. The more weeks you look at, the more accurate

will be your average.

Example: Heres a record of this production departments

output for six weeks. You must find the average number of

units produced in a week. To find the average of a group of

numbers, simply add the numbers and then divide that sum

by the number of addends.

Week Units Produced

1 6,127

2 5,992

3 6,221

4 3,987

5 6,542

6 5,483

You add to find the total number of units

produced by the department during the

six-week period.

Finally, divide the sum (34,352) by the

number of addends, or in this case, the

number of weeks (6).

The department produces an average of 5,725 units each

week.

6 127

5 992

6 221

3 987

6 542

5 483

34 352

,

,

,

,

,

,

,

)

6 34 352

30

4 3

4 2

15

12

32

30

2

5725

,

37

The rounding you learned in the previous section is important

in using your answers correctly when averaging. In averaging,

always round to the nearest sensible place value. For example,

if averaging came out to 34.25 lamps, you wouldnt sell .25

of a lamp; you would round to the nearest whole number, 34,

when setting average sales goals for the lamps. If you were set-

ting goals for average profits, which is in dollars, you would

round to the nearest penny or hundredth of a dollar.

To find the mean using your calculator, youll need to perform

two different operations.

1. Turn on your calculator. (A zero will probably appear in

the window.)

2. Enter the first of the numbers for which youre finding the

mean (in our example, the number of units produced for

the first week). Press 6, 1, 2, 7.

3. Press the + key.

4. Enter the second number for averaging (units produced

for the second week). Press 5, 9, 9, 2.

5. Press the + key.

6. Continue in this manner until youve entered all of the

numbers to be averaged. After the last one, press =.

7. The answer displayed in the window is the sum of the

group of numbers (34,352) as well as the dividend for

the next step.

8. Press the divide () key.

10. Enter the divisor, which is the number of addends. Press

6. (The number 6 should now be in the window.)

11. Press the equal key (=). This answer is the mean for this

set of data. (The answer, 5725.33333, should appear in

the window.) Because the production department only

produces whole units, the answer is rounded down to

5,725 units.

The median is the center number in a group of numbers

running from lowest to highest. This method of averaging is

used when the lowest or highest numbers are of considerably

different values than the rest of the numbers. In this case,

the median would give a more accurate expectation. Data

arrangement is the most important part of the process.

Math for the Office Professional

38

Consider the case of a car manufacturer with car dealerships

in a large metropolitan area. The dealership located across the

street from the companys factory sells many cars every month.

Another dealership located across the street from the compe-

titions factory sells few cars. The companys other dealerships

sell in neighborhoods where there are no car factories and all

have similar sales volumes each month. The dealerships next

to car factories arent typical dealerships and thus dont have

typical sales volumes. By looking at the median, the company

can set reasonable sales goals for their regular dealerships.

Example 1: Here are the car sales numbers for one recent

month. Find the median number of sales the company can

expect in a month from a typical dealership.

Dealership Cars Sold

A 150

B 32

C 40

D 10

E 45

F 35

G 43

Median

10 32 35 40 43 45 150

The median would be 40 cars per month. By arranging the

numbers in this way, its easy to see that some of the data is

vastly different than the rest of the data and wouldnt give a

reliable expectation of performance of the majority of dealer-

ships. The mean for this group of numbers is 50.7, not at all

typical for the regular dealerships.

Math for the Office Professional

39

Obviously, the median is easiest to attain for sets of data with

an odd number of items. If you have an even number of items,

though, simply find the mean of the two center numbers.

Example 2: Suppose the company decided to include one

additional dealership that was just outside the metropolitan

area, with sales of 38 cars for that same month. Granting an

even number of dealerships, find the median number of sales

the company can expect in a month.

10 32 35 38 40 43 45 150

Add the two numbers in the middle to

find the total number of sales.

Divide the total number of sales (78) by

the number of dealerships (2) for which

you need to find the mean. The median

sales for the dealerships is 39 cars.

The mode is the value that occurs the most in a particular

data set. This method of averaging is most useful when the

number of possibilities for different values is low and you

need to know what the majority of values will be. The most

important part of this process is examining the data.

Example 1: The marketing department of a satellite television

company would like to make a special offer for free service for

additional televisions in the home. By knowing the usual num-

ber of televisions per home in their target area, they can choose

the right number of free services to offer to get the most inter-

ested households. Heres the data they collected:

TVs in Household Households

1 50

2 200

3 700

4 65

5 70

)

2 78

6

18

18

39

38

40

Math for the Office Professional

40

The mode for this data set is 700. Most of the households in

the target area have 3 televisions. By running an advertising

campaign for free service for two additional televisions, the

company will get the most effective return on their campaign.

If more than one value occurs frequently, the highest values

are the modes.

Example 2: A school offers a series of 6 classes to bring a

student from beginner to expert. All students dont complete

all 6 classes because not all students need the highest level

of expertise for their curriculum. In planning for future

classes, the school needs to know at what point most stu-

dents are done with the series so that the school wouldnt

have to offer as many sections of subsequent classes. Here

are the numbers for a typical group of 215 students starting

in the class series:

Level Completed Non-continuing Students

1 5

2 5

3 100

4 3

5 2

6 100

In this case, because there are two highest values the data is

bimodal (has two modes). 100 students finish after level three

and 100 students finish after level 6. The school can plan to

offer just over 200 seats in the first three levels, but only a

little more than 100 for the last three levels.

Sometimes a chart of values, such as the one above, has

many, many entries, but only 3 or 4 really high values. In

these cases, there may be 3 (trimodal) or more modes.

If your data doesnt have a value that occurs more often than

another, then it doesnt have a mode.

Regardless of the kind of averaging you use for a particular set

of values, its important to know the range of those values. The

range is the difference between the lowest and highest values

youre working with. By knowing the range and looking at the

other numbers in that range as well, you can determine which

method will best work with your data. This, in turn, will give

you the kind of information you need.

Math for the Office Professional

41

When youre not sure whether you want the mean, the mode,

or the median, remember the following:

When using mean, you want data relatively close in

value.

If theres a large range with many different values, con-

sider calculating a median.

If most of the data has the same value, then mode is

the appropriate choice.

Before you go on to study about fractions, take some time

out now to check your progress by completing Self-Check 1.

Math for the Office Professional

42

Self-Check 2

Questions 140: Perform the following calculations.

1. 9. 17. 25. 5 1 = 33. 72 8 =

2. 10. 18. 26. 34. 48 6 =

3. 11. 19. 27. 35. 32 4 =

4. 12. 20. 28. 36.

5. 13. 21. 9 8 = 29. 37.

6. 14. 22. 6 7 = 30. 38.

7. 15. 23. 3 9 = 31. 24 6 = 39.

8. 16. 24. 7 0 = 32. 63 9 = 40.

41. You have four manuscripts to type. One manuscript is 12 pages long, the second is 18 pages

long, the third is 8 pages long, and the fourth is 28 pages long. How many pages in all must

you type?

__________________________________________________________

42. During the month of July, the following employees are taking vacation days:

John 6 days

Patricia 4 days

Carl 11 days

Jeffrey 9 days

How many vacation days will be taken in July?

__________________________________________________________

(Continued)

)

162 7614

)

69 13938

)

23 391

)

9 4347

)

4 248

689

236

235

16

65

21

19

4

23

3

826

637

473

384

91

79

64

31

28

13

13

6

12

5

16

7

18

9

12

8

427

+ 369

243

+ 678

98

+ 37

16

+ 73

22

+ 54

7

+ 3

5

+ 8

4

+ 9

7

+ 6

9

+ 8

Math for the Office Professional

43

Self-Check 2

43. Last year your company began a new safety program. The year before the program was insti-

tuted, there were 78 job-related accidents. The year the program was instituted, there were

49 job-related accidents. The number of accidents was reduced by how many?

__________________________________________________________

44. The attorney for whom you work had 249 clients last year. This year the attorney had

276 clients. How many more clients did the attorney have this year?

__________________________________________________________

45. A typist in your office is required to produce 25 error-free pages of copy each day. How many

pages must the typist produce in a five-day week?

__________________________________________________________

46. Your department is to be recarpeted. The length of the room is 9 yards and the width is

7 yards. How many square yards of carpeting are needed for the room? (To find area, or

square units, multiply length by width.)

__________________________________________________________

47. Suppose youre the administrative assistant to the president of a corporation that employs 425

people. Your boss asks you to organize all employees into groups of 25 people each, which will

meet once a month to discuss safety in the workplace. How many groups will there be?

__________________________________________________________

48. As part of your job you spend time each day contacting former customers. During one week,

you contacted 15 people on Monday, 12 on Tuesday, 14 on Wednesday, 11 on Thursday, and

13 on Friday. What is the average number of customers contacted each day? Which averaging

method did you use?

__________________________________________________________

49. A fund-raising company is putting together a student kit of candy bars for a school to use in

its annual support campaign. To maximize sales, the company will put more of the most popu-

lar candy bar sold in an average day in each kit. The companys research shows that of the

five most popular candies, local vending machines sell 100 of Candy A, 14 of Candy B, 50 of

Candy C, 6 of Candy D, and 45 of Candy E on an average day. Which candy on average is the

most popular candy? Which averaging method did you use?

__________________________________________________________

(Continued)

Math for the Office Professional

44

Self-Check 2

50. Round off the following numbers to the nearest hundred.

a. 618 c. 6,507

b. 472 d. 12,856

51. Round off the following numbers to the nearest ten.

a. 72 c. 165

b. 87 d. 432

52. Use a calculator to check your answers to problems 149.

Check your answers with those on page 113.

Math for the Office Professional

45

FRACTIONS

What Is a Fraction?

The word fraction means broken. A fraction represents part of

a whole thats been broken into pieces. Fractions are written

in different ways.

1

/

4

1/4

Lets take a look at the fraction

1

/

5

(one-fifth). The top num-

ber (1) is the numerator, and the bottom number (5) is the

denominator. The denominator tells you how many equal

parts the whole unit is divided into. In the fraction

1

/

5

, the

denominator of 5 tells you that the whole has been divided

into 5 equal parts. The numerator tells you how many of

these equal parts are represented by the fraction. The frac-

tion

1

/

5

represents one of the five parts. Figure 12 graphically

represents fractions with the denominator of 5.

Kinds of Fractions

There are two kinds of fractions: proper and improper. If the

numerator of a fraction is less than its denominator, then the

fraction is less than 1 and is called a proper fraction. If the

numerator is equal to or greater than its denominator, the

fraction is an improper fraction. If the numerator of a fraction

equals its denominator, the fraction equals 1. If the numera-

tor is greater than the denominator, the fraction represents

an amount greater than 1. Proper and improper fractions are

illustrated in Figure 13.

A third type of fraction that youll encounter is a mixed

number, which consists of both a whole number and a frac-

tion, such as 1

3

/

4

.

1

4

FIGURE 12The shaded

area in each circle graphi-

cally represents the

fraction shown below it.

Math for the Office Professional

46

Reducing Fractions

Reducing fractions makes them easier to understand and

to work with. Take the fraction

18

/

54

as an example. Lets

reduce this fraction.

Set up the fraction and determine what

number will divide evenly into both the

numerator and the denominator. (Usually

its easiest to start with 2.)

Since 2 divides evenly into both numbers,

we now have a new equivalent fraction.

Look at the new fraction to see if you can

reduce it further. Neither number can be

divided evenly by 2, so lets try 3. Although

3 will work, theres an even larger number

that goes into both, 9.

Divide both the numerator and the denom-

inator by 9. The resulting equivalent fraction

is

1

/

3

.

The fraction

1

/

3

is much easier to understand and work with

than the fraction

18

/

54

, and yet they both stand for the same

valuethat is, they are equivalent fractions.

Here are some more examples of how to reduce fractions:

When a fraction cant be reduced any further, its said to be

in its lowest terms.

18 2

54 2

=

9

27

9

27

9 9

27 9

=

1

3

9

24

=

9 3

24 3

=

3

8

21

77

=

21 7

77 7

=

3

11

20

24

=

20 4

24 4

=

5

6

18

54

Math for the Office Professional

47

When you solve fraction problems, youll often need to

change a fraction to an equivalent fraction with a specific

denominator. The following example illustrates these steps

for you.

Example: What fraction with a denominator of 21 is equal

to

2

/

3

?

Set up the problem as shown.

21 3 7 Divide the higher denominator (21) by the

lower one (3).

Multiply the quotient (7) by the given

numerator (2). The answer (14) is the

missing numerator of the second fraction.

Therefore, the fraction

2

/

3

is equal to

14

/

21

.

Changing Improper Fractions

to Mixed Numbers

An improper fraction is one in which the numerator is larger

than the denominatorfor example,

64

/

7

. To change such a

fraction into a mixed number, (a whole number, and a frac-

tion), simply treat the fraction like a division problem. The

fraction

64

/

7

is the same as 64 7.

The following example illustrates how to change an improper

fraction to a mixed number:

Example: Change the improper fraction

64

/

7

to a mixed

number.

Set up the fraction as a division problem.

Carry out the division.

Write the quotient (9) as the whole number

part of your answer. Write the remainder (1)

as the numerator of the fraction part of

your answer. Write the divisor (7) as the

denominator of the fraction part. Your

answer is 9

1

/

7

.

2

3

=

?

21

7

14

21

2

3

=

)

7 64

)

7 64

63

1

9

9

1

7

Math for the Office Professional

48

Changing Mixed Numbers to

Improper Fractions

Youre now going to learn how to reverse the procedure you

just used to change a mixed number to an improper fraction.

To do so, youll use multiplication, which makes sense since

multiplication is the opposite of division.

To see how its done, lets use the example from the previous

section.

Example: Change 9

1

/

7

to an improper fraction.

7 9 63 Multiply the denominator of the fraction

(7) by the whole number (9).

63 1 64 Add the numerator of the fraction to the

product obtained in the preceding step.

Place the sum (64) over the denominator

of the fraction (7). The answer is

64

/

7

.

Adding and Subtracting Fractions

Like Fractions

Fractions that have the same denominator are like fractions.

For example, the fractions

2

/

9

,

4

/

9

,

5

/

9

, and

7

/

9

are like frac-

tions because they all have a denominator of 9. Adding and

subtracting like fractions is easy. Just follow these three steps:

1. Add or subtract the numerators. The result is the numer-

ator of your answer. The denominator remains the same.

2. If the answer is an improper fraction, change it to a mixed

number.

3. Reduce the fraction part of your answer to its lowest

terms.

Example: Add the fractions

3

/

8

and

1

/

8

.

Add the numerators. The sum is the num-

erator of your answer. The denominator

remains the same. The answer isnt an

improper fraction so it cant be changed

to a mixed number.

64

7

3

8

1

8

4

8

=

Math for the Office Professional

49

Reduce the fraction to its lowest form.

The answer is

1

/

2

.

Example: Subtract

7

/

16

from

13

/

16

.

Subtract the numerators. The difference is

the numerator of your answer. The denom-

inator remains the same.

Reduce the fraction to its lowest terms.

The answer is

3

/

8

.

Example: Add the fractions

7

/

8

and

5

/

8

.

Add the numerators. The sum is the num-

erator of your answer. The denominator

remains the same.

Since the answer is an improper fraction,

change it to a mixed number.

Reduce the fraction to its lowest terms.

The answer is 1

1

/

2

.

Unlike Fractions

Fractions with different denominators are unlike fractions. For

example, the fractions

1

/

2

,

3

/

4

,

5

/

8

, and

7

/

10

are unlike frac-

tions because their denominators are different. To add and

subtract unlike fractions, you must first change the fractions

so that all have the same denominator. The denominator should

be the lowest common denominator (LCD), which is the small-

est number that can be divided (without a remainder) by all

of the denominators.

One way to find the lowest common denominator is to con-

sider using the denominator of the fraction with the largest

denominator.

Example: Find the lowest common denominator for the

fractions

1

/

2

,

1

/

4

, and

3

/

8

.

4

8

4

4

1

2

=

13

16

7

16

6

16

=

6

16

2

2

3

8

=

7

8

5

8

12

8

=

12

8

1

4

8

=

1

4 4

8 4

1

1

2

=

Math for the Office Professional

50

Look at the fraction with the largest

denominator (8). Ask yourself if the other

denominators (2 and 4) can be evenly

divided into that denominator.

Since both 2 and 4 can be evenly divided

into 8, the lowest common denominator

is 8.

Change the other fractions into equivalent

fractions with a denominator of 8. Now all

the fractions have the same denominator.

You may find that the largest denominator in the group isnt

the lowest common denominator.

Example: Find the lowest common denominator for the

fractions

3

/

4

,

2

/

5

, and

1

/

10

.

Look at the fraction with the largest de-

nominator (10). Ask yourself if the other

denominators (4 and 5) can be evenly

divided into that denominator.

Although 5 can be divided evenly into 10,

the denominator 4 cant be. Therefore, we

must go to a higher number to find the

lowest common denominator.

2 10 20 Multiply the largest denominator by 2 and

ask yourself again if the other denomina-

tors (4 and 5) can be evenly divided into

the denominator. Since both 4 and 5 can

be evenly divided into 20, you know that

the lowest common denominator is 20.

Change all fractions to equivalent fractions

with a denominator of 20.

If this process doesnt work, try multiplying the largest denom-

inator by 3, then 4, and so on until you reach a number that

can be evenly divided by all denominators in the group.

1

2

1

4

3

8

1

2

1

4

3

8

1

2

4

8

1

4

2

8

= =

3

4

2

5

1

10

3

4

2

5

1

10

3 5

4 5

15

20

=

2 4

5 4

8

20

=

1 2

10 2

2

20

=

Math for the Office Professional

51

Example: If you worked

1

/

2

hr (hour) overtime on Monday

and

3

/

4

hr overtime on Tuesday, how many hours overtime

did you work in the two days together?

To find the answer, you add the fractions

1

/

2

and

3

/

4

.

Since the fractions are unlike fractions, you

must find the lowest common denominator.

In this case the lowest common denomina-

tor is 4 because 2 can be divided evenly

into 4.

Change the fraction

1

/

2

to an equivalent

fraction with a denominator of 4.

Add the fractions as you did for like

fractions.

Since the answer is an improper fraction,

change it to a mixed number. The fraction

is already in its lowest form.

The answer is 1

1

/

4

. You worked 1

1

/

4

hr in the two days.

Example: Subtract

3

/

32

from

7

/

8

.

Since the fractions are unlike fractions, you

must find the lowest common denominator.

In this case its 32.

Change the fraction

7

/

8

to an equivalent

fraction with a denominator of 32.

Subtract the fractions as you did for like

fractions.

The answer is

25

/

32

.

Mixed Numbers

As youll recall, a mixed number is a combination of both

a whole number and a fraction. For example, 2

3

/

4

, 6

1

/

2

,

22

9

/

17

, and 65

1

/

8

are mixed numbers. At times, you may be

required to either add or subtract mixed numbers. Lets look

at how you would do this.

1

2

3

4

1

2

2

2

2

4

=

2

4

3

4

5

4

=

5

4

1

1

4

=

7

8

3

32

7

8

28

32

28

32

3

32

25

32

=

Math for the Office Professional

52

Example: On Monday you worked 3

1

/

2

hr, and on Tuesday

you worked 4

3

/

4

hr. How many hours did you work all

together? To find the answer, you must add together the

mixed numbers 3

1

/

2

and 4

3

/

4

.

Set up the problem as you would any

addition problem.

Change the fractions so they have a com-

mon denominator.

Add the fractions.

Add the whole numbers. The answer is

7

5

/

4

. Notice that the fraction part of this

mixed number is an improper fraction

that is, its greater than 1.

5

/

4

= 1

1

/

4

Change the fraction to a mixed number.

Add this mixed number to the whole

number in your original answer.

The final answer is 8

1

/

4

. You worked a total of 8

1

/

4

hr on

Monday and Thursday.

Now lets look at a subtraction problem involving mixed

numbers.

Example: The stock of a company was valued at 8

1

/

4

on

Monday morning. On Friday afternoon the same stock was

valued at 6

5

/

8

. How much did the price of the stock decrease

during that week? To find the answer, you must subtract 6

5

/

8

from 8

1

/

4

.

Set up the problem as you would any

subtraction problem.

Change the fractions so they have a

common denominator.

3

4

1

2

3

4

+

3 3

4 4

1

2

2

4

3

4

3

4

=

+ = +

3

4

2

4

3

4

5

4

+

3

4

7

2

4

3

4

5

4

+

7

1

8

1

4

1

4

+

8

6

1

4

5

8

8 8

6 6

1

4

2

8

5

8

5

8

=

=

Math for the Office Professional

53

Subtract the fractions first. Since you cant

subtract

5

/

8

from

2

/

8

, you must borrow 1

from the whole number.

Cross off the 8 and change it to a 7.

Change the whole number 1 to a fraction

with a denominator of 8 (1

8

/

8

). Add

this to the fraction part of the minuend

(

8

/

8

+

2

/

8

=

10

/

8

).

Now subtract the fractions

(

10

/

8

5

/

8

=

5

/

8

).

Finally, subtract the whole numbers.

The answer is 1

5

/

8

. The price of the stock fell 1

5

/

8

in one

week.

Multiplying Fractions

Youll be pleased to discover that multiplying fractions is

much easier and faster than adding or subtracting them.

This is because you can multiply both like and unlike frac-

tions without changing their denominators.

To multiply one fraction by another, follow these steps:

1. Multiply the numerators and make the product the

numerator of the answer.

2. Multiply the denominators and make the product the

denominator of the answer.

3. Simplify the answer if necessary.

Example: Multiply

3

/

4

by

2

/

3

.

Multiply the numerators and make the

product the numerator of the answer.

Multiply the denominators and make the

product the denominator of the answer.

8

6

2

8

5

8

8

6

7

2

8

5

8

10

8

8

6

7

2

8

5

8

5

8

10

8

8

6

1

7

2

8

5

8

5

8

10

8

3

4

2

3

6

=

3

4

2

3

6

12

=

Math for the Office Professional

54

Reduce the answer.

The answer is

1

/

2

.

That was easy, wasnt it? And the same procedure is followed

no matter what kinds of fractions are involved.

Multiplying Fractions by Whole Numbers

Every whole number can be considered a fraction by placing it

over the number 1. For example, 5 =

5

/

1

, 12 =

12

/

1

, 432 =

432

/

1

.

Therefore, to multiply any fraction by a whole number, sim-

ply convert the whole number to a fraction and use the

multiplication rules you just learned.

Example: You worked

3

/

8

hour overtime three days in a

row. How much overtime did you work all together?

To find the answer, multiply

3

/

8

by 3.

Convert the whole number to a fraction by

placing it over 1.

Multiply as usual.

Since the answer is an improper fraction,

change it to a mixed number.

The answer is 1

1

/

8

. You worked 1

1

/

8

hour overtime.

6 6

12 6

1

2

=

3

8

3

1

3

8

3

1

9

8

=

9

8

1

1

8

=

Math for the Office Professional

55

Multiplying Mixed Numbers

If a mixed number is part of any multiplication problem, sim-

ply change it to an improper fraction and use the procedures

youve just learned for multiplying fractions.

Example: Multiply 3

3

/

5

by 2

3

/

8

.

Change each of the mixed numbers to

improper fractions.

3

3

5

18

5

=

2

3

8

19

8

=

CANCELLATION: A MULTIPLICATION SHORTCUT

When you multiply fractions, you can use the cancellation methoda shortcut way to arrive at the

correct answer. Remember that cancellation works only for multiplication. Never try cancellation

when you add or subtract fractions. Heres how it works:

Example:

What is the product of

3

/

4

,

7

/

8

, and

2

/

3

?

Solution 1: Lets find the answer the way youve already learned.

Multiply the numerators and make the product the numerator of

the answer.

Multiply the denominators and make the product the denominator

of the answer.

Reduce the answer to its lowest terms.

Solution 2: Now lets find the answer by cancellation.

First cross off any pairs of identical numbers that appear in both

the numerator and denominator. Replace these with 1s.

Divide any numerator and denominator by the same number. In

this case well divide the 2 in the numerator and the 8 in the

denominator by 2.

Now multiply as usual. You come up with the same answer, but

now you dont have to reduce it.

Important: When you use cancellation, remember to cancel in pairs. Cancel one numerator and

then one denominator. You cant cancel numerator to numerator or denominator to denominator.

3

4

7

8

2

3

=

7

16

1

4

1

1

3

4

7

8

2

3

=

1

4

1

1

3

4

7

8

2

3

=

1

1

42 6

96 6

=

7

16

3

4

7

8

2

3

=

42

96

3

4

7

8

2

3

=

42

Math for the Office Professional

56

Set up the multiplication problem and use

cancellation if possible.

Multiply as usual.

Change the improper fraction to a mixed

number.

The answer is 8

11

/

20

.

Dividing Fractions

Dividing fractions is almost as easy as multiplying fractions.

Here are the two steps for dividing fractions.

1. Invert (turn over) the divisor, the second number, and

change the division sign to a multiplication sign.

2. Multiply as usual.

Example: Divide

5

/

8

by

1

/

16

.

Set up the problem.

Invert the divisor and change it to a

multiplication problem.

Use cancellation and then multiply.

The answer is 10.

Dividing Fractions by Whole Numbers

Suppose you must divide a measurement of

15

/

16

in. into

three equal sections. What will be the length of each section?

18

5

19

8

18

5

19

8

171

20

9

4

=

171

20

8

11

20

=

5

8

1

16

5

8

16

1

5

8

16

1

10

1

10

1

2

= =

Math for the Office Professional

57

To find the answer, you divide

15

/

16

by 3.

Change the whole number to an improper

fraction by placing it over 1.

Invert the divisor and change it to a

multiplication problem.

Use cancellation. Divide 3 into one

numerator and one denominator.

Multiply as usual.

The answer is

5

/

16

. Each section will be

5

/

16

in. long.

Dividing Whole Numbers by Fractions

The following practical problem will show you how to divide a

fraction into a whole number.

Example: It takes you approximately

2

/

5

hr to complete a

client profile. If you have 10 hr of work left in a week, how

many profiles can you do?

To solve this problem, you determine the number of times

2

/

5

goes into 10.

Change the whole number 10 to an

improper fraction by placing it over 1.

Invert the divisor and change it to a

multiplication problem

Use cancellation.

Multiply as usual.

15

16

3

1

15

16

1

3

15

16

1

3

5

1

5

16

1

1

5

16

=

10

1

2

5

10

1

5

2

10

1

5

2

5

1

5

1

5

1

25

1

=

Math for the Office Professional

58

Change the improper fraction in the

answer to a whole number.

The answer is 25. You can complete 25 client profiles.

Dividing Mixed Numbers

As in multiplication, you must change mixed numbers to

improper fractions in order to divide them.

Example: What is 6

1

/

9

2

1

/

7

?

Change each of the mixed numbers to

improper fractions.

Set up the division problem.

Invert the divisor and change it to a

multiplication problem.

Cancel if possible.

Multiply as usual.

Change the improper fraction to a mixed

number.

The answer is 2

23

/

27

.

77

27

2

23

27

=

11

9

7

3

77

27

=

55

9

7

15

11

3

55

9

7

15

55

9

15

7

2

1

7

15

7

=

6

1

9

55

9

=

25

1

25 =

Math for the Office Professional

59

Self-Check 3

Match the terms in the left-hand column with the examples given in the right-hand column.

______ 1. numerator

______ 2. denominator

______ 3. like fractions

______ 4. unlike proper fractions

______ 5. improper fractions

______ 6. equivalent fractions

______ 7. mixed number

8. Solve the following problems involving fractions.

a.

3

/

6

+

2

/

6

____________________________________________________________

b. 1

1

/

5

+ 2

3

/

10

________________________________________________________

c.

9

/

11

7

/

11

____________________________________________________________

d. 3

11

/

20

1

4

/

5

________________________________________________________

e.

1

/

2

1

/

3

____________________________________________________________

f. 3

5

/

6

______________________________________________________________

g.

3

/

10

6

/

10

____________________________________________________________

h.

5

/

9

3 ______________________________________________________________

i. 1

1

/

2

1

1

/

3

__________________________________________________________

j. 2

1

/

2

5

/

8

__________________________________________________________

9. Your shop employs seven people. Today two people are sick. What fraction represents the

employees who are sick?

__________________________________________________________

10. Nadine walked

1

/

4

mile and Janet walked

3

/

8

mile. Who walked farther and by how much?

(Hint: First change the fractions so that their denominators are the same.)

__________________________________________________________

11. On the morning of June 4, the stock of Nagasaki Corporation opened at a price of $33

1

/

8

per

share. At the end of the day, the price had risen $4

1

/

4

per share. What was the price at the

end of the day?

__________________________________________________________

(Continued)

a.

1

/

9

,

5

/

9

,

11

/

9

b.

1

/

3

c.

3

/

2

,

7

/

3

,

12

/

9

d. 1

3

/

4

e.

1

/

3

,

1

/

4

,

2

/

5

f.

5

/

6

g.

1

/

2

,

4

/

8

,

8

/

16

Math for the Office Professional

60

Self-Check 3

12. In your office,

1

/

4

of the 24 employees eat lunch daily at a restaurant. How many employees

eat at a restaurant?

__________________________________________________________

13. A carpet installer needs to calculate the amount of carpet needed to cover a floor thats 3

1

/

2

yards wide and 4

3

/

4

yards long. What is the area of the floor? How many square yards of

carpeting are needed? (Area = length width.) (Hint: First change both mixed numbers to

improper fractions.)

__________________________________________________________

14. The Omicron Model 99 television costs $450. During a special sale, its marked

1

/

3

off. How

much money will you save buying this TV on sale?

__________________________________________________________

15. A motor club has estimated that a 325-mile car trip will take 6

1

/

2

hr. What is the club

assuming to be the average speed (miles per hour)? (Hint: Change the mixed number

6

1

/

2

to an improper fraction.)

__________________________________________________________

Check your answers with those on page 117.

Math for the Office Professional

61

DECIMALS

The Importance of Decimals

Decimals are very useful in daily life. Accountants, for example,

deal with decimals all the time when adding and subtracting

columns of dollars and cents and when calculating taxes.

Engineers also use decimals to calculate distances, angles,

and dimensions. Retailers and clerks use decimals when

marking or changing prices. Stockbrokers work with decimals

to determine how much stocks and bonds have gone up or

down. Bankers use decimals to calculate mortgage rates, car

loans, and the interest earned on savings accounts. So you

can see, its important to know what decimals are and how

to use them.

Decimal Defined

A proper fraction is one way to express an amount less than

a whole. For example,

1

/

3

is less than

3

/

3

that is,

1

/

3

is less

than 1. Likewise,

2

/

5

is less than

5

/

5

;

2

/

5

is less than 1. A

decimal is another way of writing a number that is less than 1.

In other words, a decimal is another way of writing a proper

fraction. A decimal point (.) indicates the beginning of a decimal.

Place Values of Whole

Numbers and Decimals

From your study of whole numbers, youll recall that each

digit represents a place value. Each place value in a whole

number represents a quantity thats 10 times greater than

the place value to its right. Decimals, too, have place values,

as you can see in Figure 14. As shown, the digits to the left of

the decimal point represent a whole number; the digits to the

right of the decimal point represent a decimal, or a number

less than 1.

Math for the Office Professional

62

Adding and Subtracting Decimals

If you know how to add and subtract whole numbers, then

you should have no difficulty with decimals since the same

rules apply. When adding or subtracting decimals, however,

you must make sure to line up the decimal points. Here are

the steps for adding or subtracting any combination of whole

numbers, decimals, and mixed decimals (whole numbers and

decimals combined).

Step 1: Write the numbers to be added or subtracted so

that the decimal points are in a line one under the

other. (The decimal point in a whole number is at

the end of the number.)

Step 2: If necessary, add zeroes to the right so that all

decimals have the same number of place values.

Step 3: Add or subtract the decimals just as you would add

whole numbers, carrying and borrowing as usual.

Step 4: Place the decimal point in the answer directly below

the decimal points in the problem itself.

Study the following examples to be sure you understand how

to add and subtract numbers containing decimals.

FIGURE 14Place Values of Whole Numbers and Decimals

Math for the Office Professional

63

Multiplying Decimals

There may be times when youll multiply any of the following

combinations:

Two decimals

Two mixed decimals

A whole number and a decimal

A mixed decimal and a decimal

Whatever combination of numbers youre working with, the

multiplication process remains the same. You just have to

learn how to handle the decimal point in the answer.

Example: If you work 7.5 hrs every day, how many hours do

you work in a normal five-day week?

To find the answer, multiply 7.5 by 5.

Set up the problem and perform the mul-

tiplication. Then, to determine where you

place the decimal point, count the total

number of decimal places (digits to the

right of the decimal point) in both factors.

Theres one decimal place in the multipli-

cand and none in the multiplier.

You start at the far right of the answer

and count off the total number of decimal

places (in this case only one). Place the

decimal point where you complete your

counting.

In a five-day week, you would work 37.5 hrs.

7.5

5

375

2

7.5

5

37.5

2

2. 2 . 0 0

1.89 1. 8 9

0. 1 1

1 9 10

$89.98

39.45

24.98

154.41

2 2 2

3. 3.000

0.689 0.689

3.689

$ 2 0 . 0 0

1 6 . 4 8

3 . 5 2

1 9 9 10

.671 .671

.56 .560

.111

0.56 0.560

0.671 0. 6 71

1. 2 31

1

Math for the Office Professional

64

Example: What is 2.58 .25?

Set up the problem and perform the multi-

plication as you would for whole numbers,

ignoring the decimal points at first.

Count the total number of decimal places

in both factors. Count off the total number

of decimal places in the answer. Place the

decimal point where you complete your

counting.

The answer is .6450.

In some cases there wont be enough places in the answer for

you to correctly place the decimal point. In such cases, youll

add one or more zeros in front of the answer.

Example: What is .45 .17?

Set up the problem and perform the mul-

tiplication. Count the number of decimal

places in both factors (2 in the multipli-

cand plus 2 in the multiplier 4). The

answer must have four decimal places.

Since the answer has only three places,

you must add a zero before the answer,

as shown.

The final answer is .0765.

Multiplication problems involving money work the same way.

We often write money as a decimal number or a mixed decimal

number. We represent money by dollars and cents. The cents

part usually has only two decimal places, as in $0.75, $35.12,

and $162.50. When you multiply an amount of money by a

decimal, you still must count the decimal places in both factors

to determine the placement of the decimal point.

Example: A carpenter needs 85.5 ft. (feet) of molding for one

room. If the molding costs $.58 per foot, how much will the

molding for the room cost?

2.58

.25

1290

+5160

6450

2.58

.25

1290

+5160

.6450

.45

.17

315

450

.0765

.45

.17

315

450

765

65

Set up the problem and multiply as you

would for whole numbers.

Count the number of decimal places in

both factors and count off the places in

the answer.

The molding for the room will cost $49.590, or $49.59.

(Remember, a zero at the end of a decimal doesnt change

the value of the decimal.)

Dividing Decimals

When the Dividend Is a Decimal

When the dividend of a division problem is a decimal or a

mixed decimal, you use the same procedure for dividing as

you did previously. Before you begin to divide, however, you

must place the decimal point in the quotient. The rule you

use for placing the decimal point in a quotient is place the

decimal point of the quotient directly above the decimal point

of the dividend.

Example: Suppose the price of pens is five for $2.00. To

calculate the cost of one pen, you must divide $2.00 by 5.

Set up the problem. Before you begin

to divide, place the decimal point in the

quotient directly above the one in the

dividend.

Perform the division as you would for

whole numbers.

The answer is $.40, the cost of one pen.

85.5

.58

6840

42750

49.590

$

)

5 $2.00

20

0 0

.40

85.5

.58

6840

42750

49590

)

5 $2.00

.

Math for the Office Professional

66

Example: Divide .25 by 5.

In this problem, youll need to use a zero

as a place holder.

This example shows the importance of placing the decimal

point in the quotient before you perform any division. You

must fill the space between the decimal point and the 5. So,

you add a zero as a place holder.

When the Divisor Is a Decimal

In all the problems you had so far, the divisor has been a

whole number. When the divisor is a decimal (or a mixed

decimal), you must change it to a whole number before you

begin to divide. Here are steps to follow when dividing by a

decimal:

Step 1: Set up the numbers just as you would for dividing

whole numbers.

Step 2: Move the decimal point in the divisor so that its at

the far right of the divisor. (This makes the divisor

a whole number.)

Step 3: Count the number of places that you moved the

decimal point in the divisor.

Step 4: Move the decimal point in the dividend the same

number of places to the right. Mark this spot with

a caret (^).

Step 5: Place the decimal point in the quotient directly

above the caret.

Step 6: Divide as you would for whole numbers.

)

5 $.25

25

0

.05

IMPORTANT

Always move the decimal point the same number of places in both

the divisor and the dividend.

Math for the Office Professional

67

Example: Divide 102 by 4.25.

Set up the numbers as you would for any

other division problem.

Move the decimal point in the divisor so

that its at the end of the divisor. In this

case, move the decimal two places to the

right.

Move the decimal point in the dividend the

same number of places. (Note: The decimal

point in a whole number is at the far right

of that number. When you move the deci-

mal point to the right in a whole number,

you add zeros as place holders.) Mark this

spot with a caret (^).

Place the decimal point in the quotient

directly above the caret.

Then, divide as you would for whole

numbers.

The answer is 24.

Rounding Off Quotients

The division problems you solve wont always result in an

even quotient. The answer may have a remainder and the

quotient will, therefore, be approximate.

Example: Suppose you must divide 104 by 4.25.

Notice, when you complete the division,

youre left with a remainder of 200.

)

425. 10400.

850

1900

1700

0

24.

20

)

425. 10200.

850

1700

1700

0

24.

)

425. 10200.

.

)

425. 10200.

)

425. 102

)

4.25 102

Math for the Office Professional

68

If you wish, you can continue the division beyond the deci-

mal point. The more digits an approximate number has, the

more accurate it is. However, since some division could go on

indefinitely, we set a limit on the number of decimal places in

an approximate number. Lets say you want to carry this out

so that its accurate to two decimal places. Heres how you

would do it:

Set up the problem and perform the

division as you did before.

Add three zeros after the decimal point

and bring down the first zero.

You always carry out your division to one decimal place beyond

the desired number. In this case, you want your answer to be

accurate to two decimal places, so you carry out the division

to three decimal places. Now youll round off the decimal to

two places.

Here are the steps you follow to round off a number:

Step 1: Find the digit you want to round to. (It may help if

you circle this digit.)

Step 2: Look at the digit immediately to the right of the

circled digit.

)

425. 10400.000

850

1900

1700

00

1700

3000

2975

250

24.

20

)

425. 10400.000

850

1900

1700

00

24.

20

)

425. 10400.

850

1900

1700

0

24.

20

Math for the Office Professional

69

Step 3: If the digit to the right is 5 or more, then round up

by increasing the circled digit by 1. If the digit to the

right is less than 5, you round downyou dont

change the circled digit.

Step 4: Drop all digits (including zeros) to the right of the

rounded digit.

Example: Lets round off the following answer to the nearest

hundredths (two decimal places).

24.4 7 0 Find the digit you want to round to and

circle it. In this case, you round to the

nearest hundredth. Since 7 is in the

hundredths place, you circle it.

24.470 Next, look at the digit to the right of the

circled digit. The digit is 0.

24.470 Since 0 is less than 5, you round down

dont change the circled digit.

24.47 Finally, drop all digits to the right of the

rounded number.

The answer rounded to the nearest hundredth is 24.47.

Example: Round .853 to the nearest tenth.

.8 53 First, circle the digit in the tenths place.

.8 53 Next, look at the digit to the right of the

circled digit.

.953 Since the digit to the right of the circled

digit is 5, round up by increasing the

circled digit by 1.

.9 Then, drop all digits to the right of the

rounded number. The answer is .9.

Calculator Applications: Decimals

You can use your calculator to perform addition, subtraction,

multiplication, and division with decimals. The only difference

is that you must remember to key in the decimal point. Look

again at Figure 7 and find the decimal point key. Then find

this key on your own calculator.

00

Math for the Office Professional

70

Lets look at two examples involving decimals. First lets cal-

culate the figures from the example given previously under

Multiplying Decimals. Follow these steps:

1. Turn on the calculator and enter the first number (85.5).

To do this, press 8, 5, decimal point, 5.

2. Press the key.

3. Enter the second number. Press decimal point, 5, 8.

4. Press the = key. The correct answer, 49.59, should be

displayed in the window.

Notice that the calculator put the decimal point in the correct

place for you. All you have to do is add the dollar sign. Now

lets look at the example given above in the section on divid-

ing decimals. Divide 102 by 4.25.

Remember that in division you must enter the dividend first.

1. Turn on the calculator (or clear the previous calculation

by pressing the clear key).

2. Enter the dividend (102).

3. Press the key.

4. Enter the divisor. Press 4, decimal point, 2, 5.

5. Press the = key. The window should display the answer

24.

If a division problem doesnt come out evenly, your calculator

will continue to divide until the window is full. When this

occurs, simply round off your answer to the correct number

of decimal places. For example, use your calculator to solve

the problem 639 7. The answer is 91.285714. If you wish

to round off your answer to two decimal places, the answer

would be 91.29. The advantage to having the calculator carry

out the division to a large number of decimal places is that

your answer is very accurate.

When using a calculator to add or subtract decimals, follow

the same procedure as you did for whole numbers. Just

remember to key in the decimal point at the correct place.

Before you go on, try adding and subtracting a few decimals.

Math for the Office Professional

71

Self-Check 4

1. Add the following numbers.

a. b. c. d.

2. Add the following numbers.

a. b. c. d.

Complete the following problems involving decimals.

3. A stockholder owns 381.881 shares. By the end of the year, he had increased his number of

shares by 14.814. What is the the total of shares owned by the stockholder? _______

4. Last week a sales representative earned a salary of $412.56 and a commission of $72.48.

How much did she earn in all? _______

5. Joan deposited a check for $48.51 in her checking account. If the previous balance was

$381.49, how much money does Joan now have in the account? _______

6. Complete the following subtraction problems.

a. b. c. d.

e. f. g. h.

7. How much change should a customer get back on a $35.17 purchase if she pays with a $50

bill? _______

8. The U.S. Census found that the population per square mile in the state rose from 128.7

to 191.3 during the last 10 years. By how much did the population grow per square mile?

_______

(Continued)

$156.25

83.73

$4.47

1.18

$6.52

2.37

$6.50

1.88

3.76

2.9

38.9

9.2

6.213

1.8219

9.5

3.2

43.

2.386

+ 3.74

0.952

1.57

+ 0.803

13.46

5.003

+ 0.0321

12.8

27.38

+ 0.562

$506.78

790.99

867.70

+ 897.09

$89.98

78.67

99.68

+ 67.89

$404.99

75.01

405.44

+ 40.86

$11.23

23.25

31.24

+ 45.42

Math for the Office Professional

72

Self-Check 4

9. Complete the following multiplication problems.

a. b. c. d.

10. In a country where prices are rising quickly, bread that now costs $2.39 will cost 2.4 times as

much next year. How much will the bread cost next year? (Round your answer to the nearest

cent.)

__________________________________________________________

11. Jan can type 61.3 words per minute. How many words can she type during a 15-minute test?

__________________________________________________________

12. Divide, rounding the answers to the nearest hundredth (two decimal places).

a. 0.61 0.57 _______

b. 7.8 25 _______

c. 492 2.3 _______

d. 74.3 3.8 _______

e. 62.4 0.47 _______

f. 7.13 0.99 _______

13. A magazine has a special offer of 18 issues for $28.44. How much does each issue cost?

__________________________________________________________

14. Bently Manufacturing Company wants to rent a private club for its annual dance. The total

cost will be $5,062.50. If the committee charges $40.50 per couple, how many couples need

to attend in order to cover the cost?

__________________________________________________________

15. Use your calculator to check your answers to problems 114.

Check your answers with those on page 121.

53.67

0.056

0.09

0.02

5.931

7

0.34

6

Math for the Office Professional

73

PERCENTAGE

Percentage in Business

The word percent is used so frequently in everyday life that

youre no doubt already familiar with its meaning. You must

also be able to handle calculations dealing with percentages.

Such calculations are needed to express profits, losses, depre-

ciation, discounts, and many other business operations. Percent

is a shortened form of the Latin words per centum, meaning by

the hundred. The sign for percent is %. Thus, 2% is read two

percent.

Working with Percentages

Before you begin to solve problems that involve percentages,

you must be able to change percentages to decimals and frac-

tions, and you must be able to change decimals and fractions

to percentages. Lets take a look at how these operations are

performed.

Changing Percentages to Decimals

To change any percentage to a decimal follow these steps:

Step 1: Drop the percentage sign.

Step 2: Move the decimal point two places to the left. Add

zeroes as placeholders if necessary.

Example: Change each percentage to a decimal.

Percent Drop the Move the Equivalent

Percent Sign Decimal Point Decimal

45% 45 45. .45

1% 1 01. .01

31.5% 31.5 31.5 .315

150% 150 150. 1.5

Math for the Office Professional

74

Changing Decimals to Percentages

Youve just learned how to change a percentage to a decimal.

Now, youll learn how to do the reverse process. To change

any decimal or mixed decimal to a percentage, follow these

steps:

Step 1: Move the decimal point two places to the right,

adding zeroes as placeholders if necessary.

Step 2: Add a percentage sign.

Note: These steps are just the reverse of the steps for chang-

ing a percent to a decimal.

Example: Change each decimal or mixed decimal to a

percentage.

Decimal Move the Decimal Point Add the % Sign

.85 .85 85%

.356 .35 6 35.6%

.039 .03 9 3.9%

7.3 7.30 730%

Changing Percentages to Fractions

To change any percentage to a fraction or a mixed number,

follow these steps:

Step 1: Drop the percentage sign.

Step 2: Use the number as the numerator of the fraction.

The denominator is always 100.

Step 3: Reduce the fraction to its simplest form, if necessary.

Example: Change 48% to a fraction.

48 Drop the percentage symbol.

Use the number 48 as the numerator of

the fraction, and make the denominator

100.

Reduce the fraction. Answer: 48% equals

the fraction

12

/

25

.

48

100

48

100

4

4

=

12

25

75

Example: Change 175% to a mixed number.

175 Drop the percentage symbol.

Use the number 175 as the numerator and

make the denominator 100.

Reduce the fraction. Answer: 175% equals

the mixed number 1

3

/

4

.

Changing Fractions to Percentages

So far, so good! Now, what if you want to change a fraction to

a percentage? Here are the steps you should follow:

Step 1: If the given number is a mixed number, change it

to an improper fraction. Otherwise, go directly to

Step 2.

Step 2: Divide the numerator of the fraction by the denomi-

nator. This will change the fraction to a decimal.

Step 3: To change the resulting decimal to a percentage,

move the decimal point two places to the right.

Step 4: Add the percentage sign.

Example: Change

1

/

4

to a percentage.

Divide the numerator (1) by the denom-

inator (4).

.25 Move the decimal point two places to the

right.

25% Add a percentage sign. Answer: The frac-

tion

1

/

4

equals 25%.

Example: Change

3

/

8

to a percentage.

Divide the numerator by the denominator.

)

4 1.00

8

20

20

0

.25

175

100

25

25

=

7

4

=1

3

4

175

100

)

8 3.000

2 4

60

56

40

40

0

.375

76

.375 Move the decimal point two places to the

right.

37.5% Add a percentage sign. Answer: The

fraction

3

/

8

equals 37.5%.

Example: Change the mixed number 4

1

/

2

to a percentage.

Change 4

1

/

2

to an improper fraction.

Then, divide the numerator (9) by the

denominator (2).

4.50 Move the decimal point two places to the

right. Youll need to use a zero as a

placeholder.

450% Add a percentage sign. Answer: The mixed

number 4

1

/

2

equals 450%.

The Vocabulary of Percentages

Most percentage problems involve three numbersthe rate,

the base, and the percentage. The connection between these

numbers can be expressed in an equation, or formula, as

R B P

The R in this equation stands for the rate, the B for the base,

and the P for the percentage. Lets take a closer look at each

of these terms.

Rate. In percentage problems, the rate is expressed either by

the word percent or by the symbol %. Therefore, the rate is

usually very easy to identify in a problem. For example, sup-

pose youre told that 6% sales tax is charged on a purchase.

The rate is 6%.

Base. The term base refers to the whole amount to which the

rate is applied. The base most often follows the word of. For

example, if a problem asks you to find 25% of 60, the num-

ber 60 is the base.

)

2 9.0

8

1 0

1 0

0

4.5

4

1

2

=

9

2

Math for the Office Professional

77

Percentage. The percentage is the part of the base, or part

of the whole, that youre often asked to calculate. Its the

number that results from multiplying the base by the rate.

In almost all percentage problems, youll be given two of the

three numbers (rate, base, or percentage) and asked to find

the unknown third number. For example, if youre given the

rate and the base, you must find the percent-

age. If youre given the percentage and the

base, you must find the rate.

Depending on what number you need to

find, youll use a certain arrangement of the

formula R B P. Figure 15 contains the

three arrangements of the formula youll

need to solve percentage problems.

Solving Percentage Problems

Lets take a look at three different examples that illustrate

percentage problems. In each example, youre required to cal-

culate a different element of the percentage formula: first the

percentage, second the rate, and finally the base.

Finding the Percentage

Example: Mr. Gomez earns a 9% commission on every item

he sells at Wademans Appliance Store. During one week he

sold $3,560 worth of appliances. What was his commission

for the week?

Solution: Youre given the base ($3,560) and the rate (9%).

Find the percentage.

P R B Select the correct formula.

P .09 $3,560 Substitute the known values. (Change the

rate to a decimal first.)

Perform the calculation. Answer: The

commission is $320.40.

$3,560

.09

$320.40

Percentage (P) P = R B

Rate (R) R = P B

Base (B) B = P R

FIGURE 15Percent Formulas

Math for the Office Professional

78

Finding the Rate

Example: Samuel Berk operates a small business. Last month,

Sam had business income of $4,500, and he spent $250 on

advertising. What is his rate of spending on advertising?

Solution: To answer this question, you must determine what

percent of his income Sam spends on advertising. Youre given

the base ($4,500) and the percentage ($250) in this problem,

so find the rate.

R P B Select the correct formula.

R $250 $4,500 Substitute the known values in the

formula.

Perform the calculation and round to the

nearest thousandth.

.056 5.6% Change the resulting decimal into a

percentage. Move the decimal point two

places to the right. Answer: Sams rate

of advertising spending is 5.6%.

Finding the Base

Example: Clarence bought a coat on sale for $98. This sale

price was 70% of the original price. What was the original price?

Solution: Look at the information youre given. You know that

the rate (R) is 70%. You also know that $98 is the percentage

(P) because its part of the original price. Find the base (B),

which is the total original price.

B P R Select the formula.

B $98 .70 Substitute the values into the formula. (Be

sure to change the rate to a decimal. 70%

equals .70 as a decimal.)

)

4500 250.0000

225 00

25 000

22 500

2 5000

2 2500

2500

.0555

79

Perform the calculation. Answer: The orig-

inal price of the coat was $140.

Discounts

Youve probably seen many advertisements of special sales.

Usually, the sale offers certain articles at a reduced price. For

example:

Mens jackets reduced 25%

The reduction in price is called a discount, or a markdown. The

original price at which goods are sold, without any reduction,

is the marked price. The price at which the goods are sold is

the selling price. When theres no discount, the selling price

and the marked price are the same.

Retail discounts like those just mentioned are often expressed

in percent. For example, how can you find the selling price of

a chair marked $75 subject to a discount of 20%?

This problem is really a simple matter of finding the percent-

age and then subtracting it from the original price. Use the

formula P R B to find the percentage.

P .20 75 $15.00

To determine the selling price, subtract the result from the

original price.

Discount Series

Often several discounts are quoted by a wholesaler. When

theres more than one discount, the discounts are called a

discount series. The first discount is a percent of the list price.

The second discount is a percent of the remainder after the

first discount has been subtracted from the list price, and so

on. To find the selling price, multiply the list price by the first

percent and subtract the discount from the list price.

$ 75.00

15.00

$ 60.00

)

.70 98.00

70

28.0

28.0

0

140.

80

Compute the second discount using the first remainder as

a base, and subtract it from the first remainder. Repeat this

process, using each remainder as the base for computing the

next discount. The last remainder is the selling price.

Example: Find the selling price of an item listed at $300

subject to discounts of 40%, 10%, and 5%.

Solution:

List price $300.00

Less first discount (40% of $300) 120.00

Remainder after first discount 180.00

Less second discount (10% of 180) 18.00

Remainder after second discount 162.00

Less third discount (5% of 162) 8.10

Selling price (answer) $153.90

Example: On a bill of goods amounting to $720, discounts

of 30%, 10%, and 5% are allowed. What is the selling price?

Solution:

List price $720.00

Less first discount (30% of $720) 216.00

Remainder after first discount 504.00

Less second discount (10% of 504) 50.40

Remainder after second discount 453.60

Less third discount (5% of $453.60) 22.68

Selling price (answer) $430.92

Markups and Selling Prices

When goods are sold, theyre priced to cover the wholesale cost

of an itemthe cost of doing business and making a profit.

To figure the selling price, or marked price, the retailer adds

a markup to the wholesale cost of the item. In most cases,

the markup is expressed as a percentage.

Example: A retailer buys bolts wholesale from the manufac-

turer for $1.20 apiece. The markup is 10%. What will be the

marked price or selling price of each bolt?

Solution: First, figure the dollar amount of the markup

using the base ($1.20) and the rate (10%) by choosing the

correct formula.

Math for the Office Professional

81

P = R B Select the formula.

P = .10 1.20 Substitute the values into the formula.

$1.20 Perform the calculation.

.10

$.12

$1.20 + .12 = $1.32 Now add the markup amount ($.12) to the

wholesale cost of the goods.

The bolts are sold for $1.32 apiece.

Sales Taxes

Sales taxes are figured in a similar manner to markupsby

adding a percentage of the total sale to the total sale price.

Thousandths are usually rounded to the nearest penny.

However, its important to note that each state has its own

system of taxation. For example, some states tax only goods

sold. Other states have different taxes for different products.

Fortunately, modern cash registers automatically calculate

the tax only on taxable goods and/or services as well as the

grand total of taxable items, nontaxable items, and the tax

amount. However, knowing how to figure taxes is a valuable

skill.

Example 1. You must order some new office equipment with

a budget of $10,000.00, taxes included. The total price of the

equipment comes to $9,500.00. Your state has a 6% sales

tax. Can you make this purchase and stay within your

budget?

$9,500.00 Find the price of the taxes.

.06

$570.00

$9,500.00 Add the price of the equipment and the

+ 570.00 price of the taxes to find the total cost.

$10,070.00

Math for the Office Professional

82

Youre over budget! Youll have to renegotiate either your

budget or the cost of the equipment.

Example 2. Youre ready to check out at the grocery store and

their credit/debit card readers are down. Your checkbook is

at home. You can use only the $20.00 cash in your pocket.

Your state charges no sales tax on food, but 5% sales tax on

nonfood merchandise. Before you get in line, you want to

make sure you have enough cash for everything in your gro-

cery cart. In your grocery cart, you have

Chicken $6.95

Rice $1.39

Milk $2.50

Detergent $7.99

$7.99 Figure taxes on the nonfood item.

.05

$0.40

$6.95 Add all of the charges together.

$1.39

$2.50

$7.99

+ $0.40

$19.23

Yes, you have enough cash to get everything in your cart.

Percent of Increase and Decrease

Certain values change from year to year, even from day to day.

Total sales go up or down, prices rise and fall, the values of

machines and equipment depreciate, and the values of invest-

ments increase.

Suppose someone told you that the price of an item increased

by one dollar. What does this information tell you? Not much,

unless you know what the item is and how much it originally

cost. For example, if the item was a candy bar that originally

sold for 50 cents, then a one-dollar price increase would be

very significant. On the other hand, if the item was a vacuum

cleaner that originally sold for $99, then the one-dollar price

increase would be insignificant.

Math for the Office Professional

83

This is where percents can be very useful. If the person told

you the percent of the price increase, the information would

be more meaningful. So, if the person was talking about the

50-cent candy bar, the one-dollar price riseto $1.50would

have been a 200% increase. If the person was referring to a

one-dollar price rise on the $99 vacuum cleanerto $100

the increase would have been about 1%. See how much

difference this information makes?

To find the percent of increase on decrease, follow these

steps:

Step 1: The problem will give you two amounts (prices,

values, etc.). Subtract the smaller given amount

from the larger given amount.

Step 2: Divide the difference by the starting amount given

(the original price or value before the increase or

decrease happens).

Step 3: Change the decimal in the quotient to a percent.

Example: Last year the cost of Ahmads car insurance was

$630. This year he had two accidents, so the insurance com-

pany raised his yearly bill to $1,008. What was the percent of

increase in Ahmads car insurance?

Solution: Follow the steps above to find the percent of

increase.

$1,008 $630 $378 Subtract the smaller number from the

larger number.

Divide the difference by the starting

amount ($630).

.60 60% Change the quotient to a percent by

moving the decimal point two places to

the right. Answer: The cost of Ahmads

insurance increased by 60%.

Example: Coaches Corner Sporting Goods had a sale on

athletic shoes. Their top-of-the-line basketball shoe usually

sells for $90. During the sale, the same model sold for $72.

What percent was the shoe discounted for the sale?

)

630 378.00

378.0

0

.6

84

Solution: Follow the steps above to find the percent of

decrease.

$90 $72 $18 Subtract the smaller number from the

larger number.

Divide the difference by the starting

amount ($90).

.20 20% Change the quotient to a percent by mov-

ing the decimal point two places to the

right. Answer: The percent of the discount

was 20%.

Cash Discounts

Businesses frequently allow a discount for prompt payment.

Such discounts are called cash discounts. An invoice for goods

upon which such a discount applies will have a notation on it

something like this:

Terms: 3/10, n/30

This is read three percent, ten days; net, thirty days. In

other words, the net amount is due within 30 days, but a

discount of 3% is allowed if the bill is paid within 10 days.

Heres another example:

Terms: 3/10, 1/30, n/60

This means that you may deduct 3% if you pay within

10 days. If you pay after 10 days but before 30 days, you

may deduct 1%. If you make payment after 30 days, you

must pay the net amount before 60 days have expired.

Naturally, the amount of a cash discount cant be shown on

an invoice because the seller doesnt know when youll pay

the bill. For this reason you must compute whatever cash

discount is due you on the invoice cost when you pay the

bill.

In such problems, youre given the base (the net amount of

the bill) and the rate (the discount) and you must calculate

the percentage. Use the formula P R B. Then simply sub-

tract this percentage from the net amount of the invoice.

)

90 18.0

18.0

0

.2

85

Shipping Charges

Another fee that affects the net cost of goods to the buyer is

the cost of shipping the merchandise. Who pays this charge

is a very important question. Youve probably seen or heard

of the abbreviation F.O.B., which stands for free on board.

It means that the shipper will pay transportation charges to

the place named. For example, if a Philadelphia concern sells

goods F.O.B. Philadelphia, they will deliver the goods to the

freight yard in Philadelphia. The buyer must pay the charges

from that point. If this same firm were to sell goods F.O.B.

destination, it would pay all the freight charges to the desti-

nation selected by the buyer.

Example: How much would you have to pay for an item

that sells for $250, F.O.B. factory? The terms are

2

/

10

,

2

/

10

;

freight, $28. (Assume that you pay the invoice in less than

10 days.)

Since youre paying in less than 10 days,

you can deduct 2% from the invoice.

Calculate 2% of $250.

Deduct the 2% ($5) from the amount of the

invoice.

Add the shipping charges to the dis-

counted amount. You cant deduct 2%

from the shipping charges; therefore, you

must add them last.

The total amount you must pay is $273.

Calculator Applications: Percentage

Using a calculator to solve percentage problems is just like

using it to calculate decimals. For example, suppose you must

find 32% of 96. To do this by hand, you would multiply as

follows:

.32 96

You already know how to perform this calculation by hand

and on the calculator.

$ 245

28

$ 273

$ 250

5

$ 245

$ 250

.02

$5.00

86

However, calculators have a special percent key (see Figure 7)

that can be especially helpful in working with percentages. For

example, suppose you purchase an article for $69.95 and the

sales tax rate is 6%. What will you pay for the article?

To solve this problem by hand, you must first find 6% of $69.95

and then add that amount to the cost. On a calculator, how-

ever, you can do this in one step. Heres how:

1. Turn on the calculator.

2. Enter the cost of the item. Press 6, 9, decimal point, 9, 5.

3. Press the + key. (Youre going to add the 6% to this

amount.)

4. Press 6 and then the % key. Press the = key. The answer

74.147 should appear in the window. Round this off to

two decimal points and add a dollar sign. The total cost

of the article is $74.15.

With the percent key, you can also figure the grand total when

both taxable and nontaxable items are being purchased. Using

the items from example 2 in the sales tax section (Chicken

$6.95, Rice $1.39, Milk $2.50, Detergent $7.99), suppose you

also purchased shampoo at $5.89. Figure the grand total this

way:

1. Turn on your calculator.

2. Enter the cost of the first taxable item, detergent. Press

7, decimal point, 9, 9.

3. Press the + key.

4. Enter the next taxable item, shampoo. Press 5, decimal

point, 8, 9.

5. Press the = key.

6. Press the + key. (Youre going to add the 5% sales tax to

the taxable items.)

7. Press the 5 and then the percent key. This is the total of

taxable items and the tax.

8. Press the + key.

9. Enter the first nontaxable item. Press 6, decimal point,

9, 5.

Math for the Office Professional

87

10. Press the + key.

11. Enter the next non-taxable item. Press 1, decimal point,

3, 9.

12. Press the + key.

13. Enter the last taxable item. Press 2, decimal point, 5, 0.

14. Press the = key.

15. The answer is the grand total of the taxable items, the

tax, and the nontaxable items.

Now suppose you receive an invoice for $2,969 with the terms

3/10, 1/30, n/60. You plan to pay the bill immediately so you

can deduct 3%. Heres how to use your calculator to determine

what you owe.

1. Turn on the calculator or press the clear key.

2. Enter the invoice total. Press 2, 9, 6, 9.

3. Press the key. (Youre going to subtract the 3% from

the total.)

4. Press 3 and then the % key. Press the = key. The answer

2,879.93 should appear in the window. The amount you

must pay is $2,879.93.

The nice part about the percent key is that it allows you to per-

form two operations in one. Imagine how helpful that would

be in solving a problem involving discount series. Lets do the

first example that we did above when we looked at discount

series so you can see how easy it is.

1. Turn on the calculator or press the clear key.

2. Enter the list price, $300, and press the key.

3. Press 40 and the % key. Press the = key.

4. Press the key again.

5. Press 10 and then the % key. Press the = key.

6. Press the key again.

7. Press 5 and the % key. Press the = key. The answer

$153.90 should appear in the window.

That was easy, wasnt it?

Math for the Office Professional

88

Percentage versus Percentile

Its important to know the difference between percentage

and percentile. Percentile is most often used to show where

something falls in a comparison ranking. Suppose, after an

evaluation, subjects are ranked by how well they performed

during the evaluation, from lowest to highest score. If the

scores are reported as percentages, this tells us how well

each subject did on the evaluation. However, percentile

shows how well a given subject did compared to the others

who were evaluated.

Example: Along with her classmates at a very good school,

Sara took a licensing exam to evaluate the knowledge she had

gained in her field. She scored in the 75th percentile for her

school, meaning 75% of the test takers did as well or worse

than Sara. This also means that 25% did better than Sara.

The hiring manager wasnt sure that Sara knew enough to fill

the position for which she was licensed. Fortunately for Sara,

her percentage of correct answers was also on the scoring

report. Sara had answered 95% of the test questions correctly.

The hiring manger was now confident that Sara had the requi-

site knowledge.

Math for the Office Professional

89

Self-Check 5

1. Change each fraction to a percent.

a. ________ c. ________

b. ________ d. ________

2. Change each percent to a decimal.

a. 43% ________ c. 13.6% ________

b. 2.5% ________ d. 521% ________

3. Change each decimal to a percent.

a. .73 ________ c. .176 ________

b. .023 ________ d. 2.415 ________

4. Change each percent to a fraction or a mixed number. Reduce if possible.

a. 3% ________ c. 289% ________

b. 51% ________ d. 325% ________

5. Find the following percentages.

a. 15% of 930 ________ c. 4.2% of 50 ________

b. 6% of 120 ________ d. 200% of 145 ________

6. Find the following rates. Round your answer to the nearest hundredth.

a. ?% of 75 = 5 ________ c. ?% of 100 = 40 ________

b. ?% of 28 = 20 ________ d. ?% of 200 = 50 ________

7. Find the following bases.

a. 8% of ? = 20 ________ c. 20% of ? = 45 ________

b. 75% of ? = 30 ________ d. 150% of ? = 36 ________

8. The sales tax rate in a certain state is 8%. How much would you pay in total for a taxable

item that costs $25.25?

__________________________________________________________

9. Alicia answered 20 out of 25 problems correctly on a test. What percent did she get correct?

__________________________________________________________

(Continued)

100

100

357

100

3

8

6

100

Math for the Office Professional

90

Self-Check 5

10. Calculate the discount on each of the following:

Marked Price Discount

$100 12% a. _______

$75 20% b. _______

$60 25% c. _______

$72.80 15% d. _______

$150 8% e. _______

11. What is the selling price of an article that lists at $1500 subject to discounts of 40%, 25%,

and 10%?

__________________________________________________________

12. If youre currently making $10.50 per hour and youre offered a new job that pays $11.75

per hour, what will be your percent of increase in pay?

__________________________________________________________

13. Find the price you would have to pay for the following item: radio $500, F.O.B. factory; less

30%, 10%, 5%; terms: 2/10; freight $62. (Assume that you pay the invoice as soon as you

receive it.)

__________________________________________________________

14. Youve bought 20 calculators listed at $125 each less 15%. The date of the invoice was June

28, and you paid the bill on July 6. What amount did you pay if the terms were 3/10, n/60?

__________________________________________________________

15. A coat was marked down from $325 to $275. What was the percent of discount?

__________________________________________________________

16. Use your calculator to check your answers to problems 115.

Check your answers with those on page 127.

Math for the Office Professional

91

INCOME

Earning Money

As you know, an employee is any person who earns money,

or wages, to do work for another person or company. The

employer is the person or company who pays the employee.

The employees pay may be based on hourly wages, piece-

work wages, salary, commission, or some combination of

these methods. The employee may also be paid overtime for

working more than his or her usual amount of hours per day

or week. The amount of money earned in a pay period is

called gross pay.

Hourly Wages

To calculate the amount earned by an employee who works for

hourly wages, simply multiply the number of hours worked by

the hourly rate.

Example: John works the following hours in one week:

Monday 6 hours

Tuesday 8 hours

Wednesday 8 hours

Thursday 10 hours

Friday 10 hours

Total 42 hours

Find Johns gross pay if his pay rate is $8.50 per hour

Solution: To find Johns gross pay, multiply the total hours

worked by the hourly rate.

Hourly Rate

Total Hours

Multiply

Place the decimal in the product.

Answer: John makes $357.00.

$ 8.50

42

1700

34000

357.00

92

Overtime

Many companies pay a higher hourly wage for working

overtimethat is, more than 40 hours a week. A common

overtime rate is time and a half. This means that employees

will be paid 1.5 times their hourly rate for overtime hours.

Example: Lets say John works for a company that pays

time and a half for any hours over 40 in any particular week.

Determine his gross pay.

Solution: First, you would determine Johns overtime rate.

Then, you would multiply this rate by the number of overtime

hours. Finally, add these overtime wages to his regular wages

to find Johns gross pay.

Multiply Johns hourly rate by 1.5 to

determine his overtime rate.

Place a decimal in the product. Johns

overtime rate is $12.75.

42 40 2 Subtract 40 from the number of hours

John worked to determine his overtime

hours.

Multiply his overtime rate by his overtime

hours.

Place a decimal in the product. John

makes $25.50 for his overtime hours.

Multiply 40 by Johns hourly rate to find

his regular wages.

Place a decimal in the product. John

makes $340.00 for his regular hours.

Finally, add Johns regular wages to his

overtime wages.

Answer: John earns $365.50.

Sometimes a company pays overtime based on the number of

hours worked per day instead of the number of hours worked

per week.

Example: Lets say John, from the previous examples, gets

paid time and a half for any hours over an eight-hour work-

day. Find his gross pay.

$ 340.00

25.50

$ 365.50

$ 8.50

40

$ 340.00

$ 12.75

2

$ 25.50

$ 8.50

1.5

4250

8500

$ 12.750

93

Solution: Since John is paid overtime based on an eight-hour

workday, hell earn time and a half for the two overtime hours

on Thursday and the two overtime hours on Friday. Therefore,

John will earn overtime pay for 4 hours and his regular rate for

the other 38 hours.

Multiply Johns overtime rate by his

overtime hours. John makes $51.00 in

overtime.

Multiply Johns regular rate by his regular

hours. John makes $323.00 for his regular

pay.

Finally, add Johns overtime wages to his

regular wages.

Answer: Johns gross pay is $374.00.

In addition to time and a half, some companies pay double

(or even triple) time for working on weekends and holidays.

Piecework Wages

Instead of paying workers for the amount of time they put in,

some companies pay workers for the amount of work they

complete. The rate paid for work done by the piece is called

piecework rate. Piecework rates are most commonly used in

manufacturing and agriculture.

Example: Suppose that Raquels company manufactures

widgets and pays employees $2.25 per widget produced.

Using the following chart, which lists the number of widgets

Raquel made each day, find her gross pay.

Monday 20

Tuesday 28

Wednesday 29

Thursday 43

Friday 41

Total 161

Solution: Simply multiply the piecework rate by the total

number of widgets Raquel produced.

$ 323.00

51.00

$ 374.00

$ 8.5

38

68 00

255 00

$ 323.00

$ 12.75

4

$ 51.00

94

Multiply the rate by the number produced.

Place a decimal in the product.

Answer: Raquels gross pay is $362.25.

Sometimes a company combines the piecework rate with a

minimum pay. With minimum pay, employees always count

on a certain amount of money for the pay period no matter

how much work they produce.

Salary

Some employees are paid a salary, or fixed amount. Salary

may be stated weekly, biweekly, semimonthly, monthly, or

annually. You can compare salaries that arent based on the

same pay period by converting each to its annual equivalent.

For example, Leroy is offered an annual salary of $20,000.

Lets figure out how much that is for each of the following:

Weekly: 52 weeks per year

$20,000 52 $384.62 (rounded)

Biweekly: 26 pay periods per year

$20,000 26 $769.23 (rounded)

Semimonthly: 24 pay periods per year

$20,000 24 $833.33 (rounded)

Monthly: 12 months per year

$20,000 12 $1,666.67

(rounded)

To find these amounts, we simply divided the same $20,000

per year into a different number of pay periods per year. In

each case, if you multiply the amount per pay period by the

number of pay periods per year, the total amount Leroy earns,

except for the effects of rounding, is the same. All that changes

is how often he gets paid and how much he gets paid each time.

$ 2.25

161

225

13500

22500

$ 362.25

95

Commissions

People who work in sales are often paid on a commission basis.

A commission is similar to piecework except its based on sales

instead of the number of items produced. Commission is usu-

ally based on the dollar amount of sales.

Example: If Paul earns 4% commission on total sales and his

sales this week total $8,750, find his gross pay.

Solution: To find Pauls earnings, simply change the percentage

to a decimal and multiply by total sales.

4% .04 Change 4% to a decimal by moving the dec-

imal point two places to the left. Multiply

this decimal by total sales.

Place a decimal point in the product.

Answer: Pauls earnings are $350.00.

In this example Paul earned whats called straight commission.

In other words, everything he earned was based on commission.

Sometimes companies pay a base salary plus commission. In

this case, gross pay would be found by adding earnings from

commission to the base salary.

Net Pay

Have you ever looked at your pay stub and wondered where

it all went? Sometimes it doesnt seem as if you have much

take-home pay. As you know, your gross pay is the amount

of money you earned in a pay period. Your net pay, or take-

home pay, is your gross pay minus deductions. A deduction

is money withheld from pay for taxes, insurance, contribu-

tions, retirement, etc.

The largest deduction from most peoples paycheck is for taxes.

These include federal income tax, Social Security tax or FICA,

state tax, and local tax.

The amount of federal income tax withheld from your check

is determined by the number of withholding allowances you

claim and the amount of your gross pay. You may claim one

withholding allowance for yourself, one for your spouse, and

one for each dependent child.

$ 8750

.04

$ 350.00

96

FICA stands for Federal Insurance Contributions Act, but

most of us know it better as Social Security. This tax is with-

held from employees paychecks at a set percentage of pay up

to a maximum amount of income. If the employee earns over

that maximum amount in the year, the remainder of income

is not subject to FICA withholding. Both the maximum amount

subject to the tax and the tax rate have changed over the years.

Example: Lets say Paul, from the previous example, also

has a base weekly salary of $500.00. His total deductions are

$135.50. Find his net pay.

Solution: To find Pauls net pay, simply add his base salary

to his commission and subtract the total deductions.

Add Pauls base salary to his commission.

His gross pay is $850.00.

Subtract the total deductions from his

gross pay.

Answer: Pauls net pay is $714.50.

Calculator Applications: Income

You already know how to perform all of the necessary calcula-

tions on your calculator in order to determine gross pay and

net pay. You learned about finding percents, adding and sub-

tracting in previous sections. Now youll simply apply all of

these to income.

For example, suppose Casey earns a base salary of $750.00.

She also receives a commission of 5% on her total sales of

$1500.00. Her total deductions are $174.65. Find her net pay.

On a calculator this problem can be solved as follows:

1. Turn on the calculator.

2. Enter the total sales. Press 1, 5, 0, 0.

3. Press the key. (Youre going to multiply the 5% by this

amount.)

4. Press 5 and then the % key. Press the = key. (Note: On

some calculators, you dont have to press the = key.) The

number 75 should appear in the window.

850.00

135.50

714.50

500.00

350.00

850.00

97

5. Press the + key. (Youre going to add this number to the

base salary.)

6. Enter the base salary. Press 7, 5, 0.

7. Press the = key. The number 825 should appear in the

window.

8. Press the key. (Youre going to subtract the total deduc-

tions from this number.)

9. Enter the total deductions. Press 1, 7, 4, decimal point,

6, 5.

10. Press the = key. The answer 650.35 should appear in the

window. Caseys net pay was $650.35.

Self-Check 6

1. Mary works for a company that pays time and a half for hours over 40 in a week and double

time for holidays. This week she worked 8 hours on Monday (which was a holiday), 10 hours

on Tuesday, 10 hours on Wednesday, 9 hours on Thursday, and 8 hours on Friday. If Mary

earns $8 per hour, what is the total of Marys earnings for the week?

__________________________________________________________

2. Bridgette and her friends Jill and Barb are talking about how much money they earn. Bridgette

makes $615 biweekly, Jill makes $670 semimonthly, and Barb makes $300 a week. Who earns

the most?

__________________________________________________________

3. Mike is a salesperson in a retail carpet store. He is paid $500 base salary per month plus 5%

commission on sales over $10,000. His sales this month were $23,750. His total deductions

were $152.75. What is Mikes net pay?

__________________________________________________________

Check your answers with those on page 133.

Math for the Office Professional

98

INTEREST

Definition

In business, one of the most common meanings of the word

interest is the cost of money. When you deposit your money

in a financial institution, your money earns interest. The finan-

cial institution is actually paying you to use the money youve

deposited to make loans to individuals and businesses. Then

those individuals and businesses pay interest to the financial

institution for the use of the money theyve borrowed. Interest

is always calculated in the same way, whether its interest on

money deposited or interest on money borrowed.

When evaluating the various uses of money, its important to

know both the present value and future value of it. The present

value is the amount of money you have now. The future value

is the amount of money it will become at a future date.

Example 1: If today you put money in an interest-bearing

bank account, which you dont plan on touching for two years,

the present value is the amount you put into the bank. The

future value is the present value plus the interest received by

the end of the two years. When you receive a bank statement

telling you how much money you have in your account, thats

the present value as of the statement date.

Example 2: If you loan the money with interest, the present

value is the amount you loan. The future value is the total of

the money loaned plus the interest youll have received over

the life of the loan.

Keep these ideas in mind as you learn more about interest.

Simple Interest

The easiest type of interest to calculate is simple interest.

Simple interest is found by multiplying a base amount by an

interest rate or percent and factoring in the consideration of

time. In an interest calculation, the amount of interest is the

percentage. Recall that the percentage isnt a percent (thats

always the rate). By amount we mean the dollar amount of

Math for the Office Professional

99

interest. The base is the amount of money deposited or bor-

rowed, which is called the principal. Therefore, the formula

for finding interest can be stated as follows:

Interest Principal Rate Time or Interest P R T

The rate for interest is always stated per year. Of course, you

dont always deposit or borrow money for exactly a year or

multiple of a year. You might deposit money for 10 months or

borrow money for 18 months. When time is expressed in the

number of months, you simply write it as a fraction with the

number of months in the numerator and 12 (the number of

months in a year) in the denominator:

10

/

12

and

18

/

12

. In this

way, time is still written in a portion of a year.

In other cases, especially with loans, time may be expressed

in daysfor example, 120 days. You still write time as a

portion of a year in a fraction, but there are two ways to

calculate time expressed as days. The most obvious way is

called exact interest. When the interest cost is calculated

using exact interest, the number of days is the numerator of

the fraction, and 365 (the number of days in a year) is the

denominator:

120

/

365

.

The other method of calculating interest is called bankers

interest or ordinary interest. With this method, the number of

days is still the numerator of the fraction, but 360 (rather than

the exact 365 days) is the denominator:

120

/

360

.

Example: You deposit $525 in a savings account that pays

5.5% interest. How much interest will you earn in two years?

Solution: Substitute the values into the interest formula and

solve.

Interest = P R T Use the interest formula.

Interest = 525 .055 2 Substitute the given values.

Interest = 57.75 Multiply to solve.

Answer: Youll earn $57.75. The present value is $525. The

future value is $582.75.

Example: You borrow $1200 for 120 days at 6%. Calculate

the amount of ordinary interest youll pay to the bank.

Math for the Office Professional

100

Solution: Substitute the values into the interest formula and

solve. Remember to express the time as a fraction, using 360

in the denominator.

Interest P R T Use the interest formula.

Interest 1200 .06

120

/

360

Substitute the given values.

Interest 24 Multiply to solve.

Answer: Youll pay $24.

Compound Interest

Simple interest is calculated on the principal only. In compound

interest, the interest is added to the principal and future inter-

est is calculated on both the principal and the interest. In

other words, you earn interest on your interest. Interest can

be compounded semiannually, quarterly, monthly, daily, even

continuously.

To calculate compound interest, you must first consider how

often the interest is compounded. For example, if interest is

compounded semiannually, then your interest is calculated

twice a yearevery 6 months. Therefore, there are two com-

pounding periods in the year.

Example: How much money will you have at the end of one

year if interest is compounded semiannually at 8% on a $500

deposit?

Solution: First, you will find the interest earned during the

first compounding period. Then, youll add this to the original

principal. Next, find the interest on this new principal for the

second compounding period. Finally, add this interest to the

new principal to obtain the final balance.

Interest P R T Use the interest formula.

Interest 500 .08

6

/

12

Substitute the values. Since inter-

est is compounded semiannually,

the time is 6 months.

Interest 20 Multiply to solve.

Math for the Office Professional

101

New principal Add the interest to the principal

500 20 520 to get the new principal. Use this

amount to calculate the interest

for the second compounding

period.

Interest 520 .08

6

/

12

Substitute the values.

Interest 20.80 Multiply to solve

Balance Add the interest to the principal.

520 20.80 540.80

Answer: The final balance will be $540.80, which is the

future value of the $500 deposit.

If the interest were compounded quarterly, there would be

4 periods in a year. You calculate the interest the same way,

except that you have to repeat the calculations 4 times for

each year. For monthly compounding, you have to repeat the

calculations 12 times for each year. Although this process

isnt difficult, it is tedious and time-consuming. Fortunately,

there are tables available that make calculating compound

interest much easier.

Loan Amortization

Loan amortization is the process of paying down a loan until

its completely redeemed. A loan taken out for three years is

said to amortize in three years. A loan amortization schedule

is a chart or table showing the amount of principal remaining

and the amount of interest for each payment. Think of it as

the opposite of a table showing a rate of compound interest.

In a loan amortization schedule, the amount of principal and

the amount of interest steadily shrink until they reach zero.

For a compound interest loan, the amount of interest is based

on the amount of principal still outstanding and the fraction

of time the payment period represents. Each time a payment

is made, the interest for that time period is paid first. The rest

of each payment pays down the principal. This is the unpaid

principal balance rule for repayment.

Another method of repayment follows the Rule of 78. The Rule

of 78 front loads the interest payments so that the finance

company gets its interest right away. The name derives from

Math for the Office Professional

102

a rather complicated formula used in figuring interest on

each payment. Although the payment amount is the same

either way, at first, a much larger portion of the payment

goes to the interest and a much smaller portion goes to the

principal until the interest is paid off. At that point, the total

payment goes to the principal. If the borrower makes each

payment on time without paying the loan off early, the total

amount of the loan plus interest is the same amount derived

using the unpaid principal balance rule. However, if the loan

is paid off early, the borrower ends up paying more interest,

because at the beginning, the unpaid principal each month is

greater due to less of the payment going towards the principal.

Thus, when lenders recalculate to see how much interest to

give back, theyre calculating on a larger unpaid principal

each month at the beginning. Lenders like this method

because it helps offset the cost of defaulted loans.

Loan amortization schedules require knowing the principal, the

rate, the time, and the payment amount. Finding the install-

ment payment amount for a compound interest loan requires

a fairly complex formula, which in todays business world is

calculated by entering the principal, the rate, the time, and

the number of payments into a loan payment calculator pro-

gram. Once thats done, the program uses this information to

generate a loan amortization schedule. If you dont have such

a program, there are numerous Web sites on the Internet that

will calculate both your payment amount and amortization

schedule.

Calculator Applications: Interest

Once again, using the calculator to find interest requires per-

forming operations youve done before. Lets find the interest

on a $1000 loan at 8% for 3 years.

1. Turn on the calculator.

2. Enter the principal. Press 1, 0, 0, 0.

3. Press the key. (Youre going to multiply the principal

by the rate.)

4. Press 8 and then the % key. Press the = key. (Note: On

some calculators, you dont have to press the = key.) The

number 80 should appear in the window.

Math for the Office Professional

103

5. Press the key. (Youre going to multiply this number by

the time. Note: On some calculators, pressing the key

at this point will multiply the previously input numbers.

If this happens on your calculator, clear the numbers

and input 80 again.)

6. Enter the time. Press 3.

7. Press the = key. The answer of 240 should appear in the

window. The interest owed is $240.

Self-Check 7

1. You borrow $1500 at 12% for 3 years. What is the amount of interest?

__________________________________________________________

2. You borrow $3600 for 250 days at 8%. How much will you have to repay if the rate is

calculated using exact interest? using ordinary interest?

__________________________________________________________

3. You deposit $300 in a savings account that pays 6% interest compounded semiannually.

How much will you have at the end of one year?

__________________________________________________________

Check your answers with those on page 134.

Math for the Office Professional

104

THE METRIC SYSTEM

Why Metric?

Youve probably noticed that some metric units are now being

used frequently in the United States. The most obvious

example of this is the common two-liter bottle of soda. Its

been on the market for so long that we now just take it for

granted. Do you remember how you used to buy soda before

companies introduced two-liter bottles? If not, it just shows

how accustomed youve become to this metric unit. As the

United States trades more and more with foreign countries,

standard units of measurement are becoming more and more

important. The standard will undoubtedly be the metric sys-

tem. Currently, some items exported from the United States,

like Kodak 35 mm film, are expressed in metric units. Also,

the length of imported skis is given in centimeters.

Because the metric system will probably become the standard

system of measurement around the world, it may soon be a

reality in the United Statesespecially in the business world.

You should, therefore, be familiar with some of the terms used

in the system and how they relate to the common English sys-

tem with which youre already acquainted.

Metric Units

The three metric units that you may encounter are shown

below:

Unit Quantity Measured

meter length

gram mass (weight)

liter liquid capacity

These units are called base units because other units of length,

weight, and capacity are derived from them. To indicate units

that are larger or smaller than the base units, the metric sys-

tem uses prefixes. For example, the prefix milli always means

1,000 times smaller. Therefore, a millimeter is a unit thats

1,000 times smaller than a meter. On the other hand, the

Math for the Office Professional

105

prefix kilo means 1,000 times larger. Therefore, a kilometer is

1,000 times larger than a meter. In other words, a kilometer

equals 1,000 meters.

Table 1 shows the common metric prefixes from largest to

smallest along with their relationship to the base unit. The

first prefix listed is kilo, which designates a unit thats 1,000

times larger than the base unit. Therefore, one kilogram equals

1,000 grams. The third prefix in the table is deka, which cre-

ates a unit thats 10 times larger than the base unit. Therefore,

one decagram equals 10 grams.

In Table 1, all the prefixes above the base unit create a unit

thats larger than the base unit. The prefixes listed below the

base unit create a unit thats smaller than the base unit. For

example, the prefix centi creates a unit thats 100 times smaller

than the base unit. Therefore, one centimeter equals .01 meter.

Using Conversion Factors

At work you may occasionally have to convert units from the

English system of measurement to the metric system, or you

may have to convert from the metric system to the English

system. Such conversions are often necessary to complete busi-

ness transactions. To make these conversions, you must use

a conversion factor.

Table 1

COMMON METRIC PREFIXES

Prefix Relationship to Base Unit

kilo 1,000 times larger

hecto 100 times larger

deka 10 times larger

Base Unit

deci 10 times smaller

centi 100 times smaller

milli 1,000 times smaller

Math for the Office Professional

106

A conversion factor is a number by which an amount in one

unit is multiplied to obtain the same amount in a different unit.

For example, if you want to know how many inches there are

in 4 feet, you must multiply 4 (the number of feet) by 12 (the

number of inches in one foot). Since 4 12 48, you know

that there are 48 inches in 4 feet. In this example, 12 is the

conversion factor for changing feet to inches.

Table 2 shows conversion factors for some of the measure-

ments you may encounter. The table is relatively easy to use.

If you wish to convert a metric unit to its English equivalent,

use the left side of the table (Metric to English); if you wish

to convert an English unit to its metric equivalent, use the

right side of the table (English to Metric). To illustrate how

its done, lets look at some examples.

Table 2

COMMON METRIC PREFIXES

Metric to English English to Metric

To Convert Multiply By To Convert Multiply By

Length

meters to feet 3.28 feet to meters 0.3

millimeters to inches 0.039 inches to millimeters 25.4

kilometers to miles 0.6214 miles to kilometers 1.6093

Area

square meters to square feet 10.76 square feet to square meters 0.0929

Volume

cubic meters to cubic feet 35.3147 cubic feet to cubic meters 0.0283

Liquid Capacity

liters to U.S. quarts 1.057 U.S. quarts to liters 0.946

liters to Canadian quarts 0.88 Canadian quarts to liters 1.13649

Speed or Velocity

meters per second to feet per second to

feet per second 3.281 meters per second 0.3048

kilometers per hour to miles per hour to

miles per hour 0.6214 kilometers per hour 1.6093

Math for the Office Professional

107

Example: Suppose you have a measurement of 4 m (meters)

that you must convert to feet.

Meters to feet Since youre converting from met-

ric to English units, use the left

side of the table. In the column

headed To Convert, find the

desired conversion. Meters to

feet is the first item listed.

3.28 Look at the number next to this

entry in the column headed

Multiply By.

4 3.28 = 13.12 ft Multiply the number of feet (4) by

the conversion factor (3.28).

The answer is 13.12 ft. There are 13.12 ft in 4 m (meters).

Example: The distance from your office to its nearest sub-

sidiary is 28.5 miles. What is this distance in kilometers?

Miles to kilometers Since youre converting from

English to metric units, use

the right side of the table. In the

column headed To Convert, find

the desired conversion. Miles to

kilometers is the third item listed.

1.6093 Look at the number next to this

entry in the column headed

Multiply By.

28.5 1.6093 = 45.86505, Multiply the number of miles

which rounds to 45.87 (28.5) by the conversion factor

(1.6093).

The answer is 45.87 (rounded). There are 45.87 km (kilometers)

in 28.5 miles.

Example: Youre expecting a delivery of a new piece of

equipment in your department. The area where you plan

to put it is 10 ft long. The information you received on the

machine tells you that the length of the machine is 2.5 m.

Will the new machine fit in the 10-ft space?

To solve this problem, you must either (1) convert the length of

the machine to feet or (2) convert the measurement of the space

to meters. Lets change the length of the machine to feet.

Math for the Office Professional

108

Metric to English Since youre converting from metric to

English, use the left side of the table. In

the column headed To Convert, find the

desired conversion. Meters to feet is the

first item listed.

3.28 Look at the number next to this entry in

the column headed Multiply By.

2.5 3.28 = 8.2 Multiply the length of the machine (2.5)

by the conversion factor (3.28).

The length of the machine is 8.2 ft. Therefore, you know that

it will fit in the 10-ft space you have available.

Now lets solve this same problem again, but this time convert

the size of the space (10 ft) to meters.

English to metric Since youre converting from English to

metric, use the right side of the table. In

the column headed To convert, find the

desired conversion. Feet to meters is the

first item listed.

0.3 Look at the number next to this entry in

the column headed Multiply By.

10 0.3 = 3 Multiply the number of feet (10) by the

conversion factor (0.3).

The answer is 3. The size of the space is 3 m. Therefore, you

know that the machine, which is only 2.5 m, will fit in the

space you have available.

The best news about conversion tables is this: You dont have

to memorize them. Just keep a table handy so that when you

must make such conversion, youll know just where to look.

Calculator Applications:

Metric System

In this section youve learned new material about the met-

ric system and how to make conversions between it and the

English system of measurement, but you havent learned any

new operations. All of the conversions involve multiplication

only. Therefore, you should be able to perform them on your

calculator. Before completing the final self-check, take a few

minutes to use your calculator to solve the problems just given.

Math for the Office Professional

109

Foreign Currency Exchange

Companies and individuals dealing internationally often need

to convert their countrys currency to another countrys cur-

rency. To do this, you need to know the exchange rate. The

exchange rate is the amount of one currency needed to get

one unit of another currency. The exchange rate changes as

the world market and world situations change. One countrys

currency compared to another countrys currency may change

as often as several times a day, or not change at all for many

years.

The financial section of the newspaper, financial Web sites, and

financial news broadcasts quote the interbank rate, which is

the official exchange rate for $1 million or more. Banks and

large corporations exchange at this rate. People who deal in

currency exchange use this rate as they study money market

fluctuations to make money buying and selling currency.

For individuals and companies using smaller amounts, a fee

or commission is added by whomever is doing the currency

exchange for you. So the exchange will cost more for smaller

amounts. Fortunately, fees and commissions vary, and by

knowing the current interbank rate and shopping around, its

possible to get a rate close to the interbank rate.

The currency youre selling is the currency you started with.

The currency youre buying is the currency you want. By using

the exchange rate, you can calculate approximately how much

the currency youre selling is worth in the currency youre buy-

ing. This is also known as converting currency.

When converting currency in a retail situation while traveling

or for other small exchange purposes, its usually easiest to use

the currency youre most familiar with as the sell currency and

the currency thats foreign to you as the buy currency. In this

way, you need only remember one exchange ratefrom your

currency to the foreign currency.

Math for the Office Professional

110

To keep amounts of foreign currency in familiar terms, use

the following formulas:

your currency amount the exchange rate (r) = foreign

currency amount

Example: The exchange rate for U.S. dollars to euros is .69,

so the dollar amount .69 = the euro amount.

Youll remember that the opposite of multiplication is division,

so if you know the foreign currency amount, the formula is

foreign currency amount exchange rate = your currency

amount

Example: The exchange rate for U.S. dollars to euros is .69,

so the euro amount .69 = the dollar amount.

For the following examples, well use the dollar-to-euro

exchange rate of .69. (Note: Fees or commissions wont be

entered into these calculations.)

Example 1: Youre going to Europe and you have to change

500 U.S. dollars into euros. How many euros will you get?

500 dollars .69 = 345 euros

Answer: Youll receive 345 euros.

Example 2: Youre in Europe and want to buy a coat that

costs 150 euros. You know that a good price for the coat is

200 U.S. dollars or less. Is the European price a good price

for the coat?

150 euros .69 = 217.39 dollars

Answer: No, the price is more than 200 dollars.

In the office, currency exchange calculation is usually done

using an online currency exchange calculator or currency

converter to make use of the most current rate. Many cur-

rency converters as well as currency exchange rate charts

can be accessed for free on the Internet.

In a currency converter, youll be directed to type in the

amount of sell currency in one box or field. Then you must

choose the country of the sell currency from a list, and finally

choose the country of the buy currency. Then click the cal-

culate or go button. The program inputs the current

exchange rate and displays your answer.

Math for the Office Professional

111

Self-Check 8

1. Use the conversion table to convert the following English units into the given metric units.

Calculate all problems by hand. Round your answers to two decimal places.

a. 10 in. to millimeters _______

b. 60 ft to meters _______

c. 4.5 in. to millimeters _______

d. 12 U.S. quarts to liters _______

e. 25 feet per second to meters per second _______

f. 100 miles to kilometers _______

2. Use the conversion table to convert the following metric units into the given English units.

Round your answers to two decimal places.

a. 12 mm to inches _______

b. 75 km to miles _______

c. 150 m to feet _______

d. 63 square meters to square feet _______

e. 45 meters per second to feet per second _______

f. 9 L (liters) to U.S. quarts _______

3. Youre planning a business trip to England to visit two cities. The information you have says

that the distance between these two cities is 112 km. How far is this in miles?

__________________________________________________________

4. The area of your office is 175 square feet, but the carpeting youre purchasing for it is meas-

ured in square meters. Find how many square meters of carpeting you need for your office.

__________________________________________________________

5. For extra practice, use your calculator to check your answers to these problems.

__________________________________________________________

(Continued)

Math for the Office Professional

112

Self-Check 8

6. Suppose youre planning to vacation in Europe and you want to exchange some money for the

trip. The dollar-to-euro exchange rate is 1.23. If you have 650 U.S. dollars, how many euros

will you get?

__________________________________________________________

7. Your friend from Canada is visiting the United States. He wants to exchange 250 Canadian

dollars for U.S. dollars. The Canadian dollars-to-U.S. dollars exchange rate is 1.036. How

many U.S. dollars will your friend get?

__________________________________________________________

Check your answers with those on page 135.

113

A

n

s

w

e

r

s

A

n

s

w

e

r

s

Self-Check 1

1 The four main operations used in mathematics are addi-

tion, subtraction, multiplication, and division.

2. False. Theres nothing unique about business math.

3. Step 1: Youre given the beginning balance in a check-

book and the amounts of three checks that have been

deducted from this balance. You must find the amount

in the checkbook after the checks are deducted.

4. Step 2: The balance in the checkbook is $825.63; and

the amounts of the three checks are $25.98, $62.12,

and $111.65.

5. Step 3: The new balance is equal to the beginning balance

less the amount of each of the three checks.

Self-Check 2

1. 9.

2. 10.

3. 11.

4. 12.

5. 13.

6. 14.

7. 15.

8. 16.

98

+ 37

135

28

13

15

16

+ 73

89

13

6

7

22

+ 54

76

12

5

7

7

+ 3

10

16

7

9

5

+ 8

13

18

9

9

4

+ 9

13

12

8

4

7

+ 6

13

427

+ 369

796

9

+ 8

17

243

+ 678

921

Self-Check Answers

114

17. 31. 24 6 4

32. 63 9 7

18. 33. 72 8 = 9

34. 48 6 8

19. 35. 32 4 8

36.

20.

37.

21. 9 8 72

22. 6 7 42

23. 3 9 27

24. 7 0 0

25. 5 1 5

26. 38.

27.

28. 39.

29.

40.

30.

689

236

4134

20670

137800

162,604

)

162 7614

648

1134

1134

0

47

235

16

1410

2350

3760

65

21

65

1300

1365

)

69 13938

138

138

138

0

202

19

4

76

23

3

69

)

23 391

23

161

161

0

17

)

9 4347

36

74

72

27

27

0

483

826

637

189

)

4 248

62

473

384

89

91

79

12

64

31

33

Self-Check Answers

41. To find the total number of pages, you must add together

the number of pages in each manuscript.

You must type 66 pages in all.

42. To find the total number of days, add together the

number of days for each employee.

There will be 30 vacation days taken in July.

43. Subtract the number of accidents after the program

was instituted from the number before the program

was instituted.

There were 29 fewer accidents the year the program was

instituted.

44. Subtract the number of clients for the last year from the

number of clients for this year.

This year the attorney had 27 more clients.

45. Multiply the number of pages by the number of days.

The typist must produce 125 pages each week.

25

5

125

276

249

27

78

49

29

6

4

11

9

30

+

12

18

8

28

66

+

115

46. 9 7 = 63

Recarpeting the department requires 63 square yards.

47. Divide the number of employees by the number of people

in each group.

There will be 17 groups.

48. First find the total number of customers contacted.

Then divide this number by 5 (the number of days).

You contacted an average of 13 customers each day. You

used the mean to average.

)

5 65

5

15

15

0

13

15

12

14

11

13

65

)

25 425

25

175

175

0

17

Self-Check Answers

116

49. More of Candy A will be in the box. You used the mode

method.

50. a. 600

b. 500

c. 6,500

d. 12,900

51. a. 70

b. 90

c. 170

d. 430

52. After you perform each calculation on the calculator,

check your answers against those you did by hand and

against the ones here in the answer key.

Self-Check 3

1. b

2. f

3. a

4. e

5. c

6. g

Self-Check Answers

117

Candy Number Sold

A 100

B 14

C 50

D 6

E 45

Self-Check Answers

118

7. d

8. a. Answer:

Solution:

b. Answer:

Solution:

c. Answer:

Solution:

d. Answer:

Solution:

e. Answer:

Solution:

1

2

1

3

1

6

=

1

6

3

11

20

3

11

20

2

31

20

1

4

5

1

16

20

1

16

20

1

15

20

1

3

4

=

= =

=

=

1

3

4

9

11

7

11

2

11

=

2

11

1

1

5

1

2

10

2

3

10

2

3

10

3

5

10

3

1

2

=

+ = + = =

3

1

2

3

6

2

6

5

6

+ =

5

6

f. Answer:

Solution:

or

g. Answer:

Solution:

h. Answer:

Solution:

i. Answer: 2

Solution:

1

1

2

1

1

3

3

2

4

3

2

1

2

1

1

2

1

= = =

5

9

3

5

9

1

3

5

27

= =

5

27

3

10

6

10

3

10

10

6

1

2

1

1

1

2

= =

1

2

3

5

6

3

1

5

6

15

6

2

3

6

2

1

2

= = = =

3

5

6

3

1

5

6

5

2

2

1

2

1

2

= = =

2

1

2

Self-Check Answers

119

Self-Check Answers

120

j. Answer: 4

Solution:

9.

10. Janet walked

1

/

8

mile farther.

First change the fractions to like fractions.

Subtract the smaller fraction from the larger one.

Janet Nadine

11.

Add the value of each share to the amount of increase.

33

1

8

33

1

8

4

1

4

4

2

8

37

3

8

=

+ = +

$37

3

8

3

8

2

8

1

8

=

3

8

3

8

1

4

2

8

= =

2

7

2

1

2

5

8

5

2

8

5

5

2

8

5

4

1

4

1

1

4

1

= = = =

12. There are 6 employees who eat lunch daily at a

restaurant.

Multiply

1

/

4

by 24.

or

13. square yards

Change both mixed numbers to improper fractions and

multiply.

14. $150

Multiply

1

/

3

by $450.

15. 50 miles per hour

Divide the number of miles (325) by the estimated hours

(6

1

/

2

).

Self-Check 4

1. a.

16

5

8

$ .

.

.

.

$ .

11 23

23 25

31 24

45 42

111 14

+

325 6

1

2

325

1

13

2

325

1

2

13

50

1

50

25

1

= = = =

1

3

450

1

450

3

150 = = $

3

1

2

4

3

4

7

2

19

4

133

8

16

5

8

= = =

1

4

24

1

6

1

6

1

6

= =

1

4

24

1

24

4

6

1

6 = = =

Self-Check Answers

121

b.

c.

d.

2. a.

b.

c.

d.

3.

At the end of the year he would have 396.695 shares.

381 881

14 814

396 695

.

.

.

+

43 000

2 386

3 740

49 126

.

.

.

.

+

0 952

1 570

0 803

3 325

.

.

.

.

+

13 4600

5 0030

0 0321

18 4951

.

.

.

.

+

12 800

27 380

0 562

40 742

.

.

.

.

+

$ .

.

.

.

$ , .

506 78

790 99

867 70

897 09

3 062 56

+

$ .

.

.

.

$ .

89 98

78 67

99 68

67 89

336 22

+

$ .

.

.

.

$ .

404 99

75 01

405 44

40 86

926 30

+

Self-Check Answers

122

4.

The sales representative earned $485.04 in all.

5.

Joan now has $430.00 in her account.

6. a.

b.

c.

d.

e.

f.

g.

h.

$ .

.

$ .

156 25

83 73

72 52

$ .

.

$ .

4 47

1 18

3 29

$ .

.

$ .

6 52

2 37

4 15

$ .

.

$ .

6 50

1 88

4 62

3 76

2 90

0 86

.

.

.

38 9

9 2

29 7

.

.

.

6 2130

1 8219

4 3911

.

.

.

9 5

3 2

6 3

.

.

.

$ .

.

$ .

381 49

48 51

430 00

+

$ .

.

$ .

412 56

72 48

485 04

+

Self-Check Answers

123

7.

The customer would receive $14.83 in change.

8.

The population grew 62.6 persons per square mile.

9. a.

b.

c.

d.

10.

The bread will cost $5.74.

11.

Jan can type 919.5 words in a 15-minute test.

61 3

15

3065

613

919 5

.

.

$ .

.

. $ .

2 39

2 4

956

478

5 736 5 74

=

53 67

0 056

32202

26835

3 00552

.

.

.

0 09

0 02

0018

.

.

.

5 931

7

41 517

.

.

0 34

6

2 04

.

.

191 3

128 7

62 6

.

.

.

$ .

.

$ .

50 00

35 17

14 83

Self-Check Answers

124

12. a.

b.

c.

d.

)

0 57 0 61000

57

400

399

10

1 070

1 07 . .

.

. =

)

3 8 74 3000

38

36 3

34 2

2 10

1 90

200

190

100

76

24

19 552

19 55 . .

.

. =

)

2 3 492 0000

46

32

23

9 0

6 9

2 10

2 07

30

23

70

69

1

213 913

213 91 . .

.

. =

)

25 7 8000

7 5

30

25

50

50

0

3120

31 .

.

. =

Self-Check Answers

125

Self-Check Answers

126

e.

f.

13.

Each issue costs $1.58.

14.

To cover the cost, 125 couples need to attend the dance.

)

40 50 5062 50

4050

1012 5

810 0

202 50

125

202 50

0

. .

.

)

18 28 44

18

104

90

144

144

0

1 58

$ .

.

)

0 99 7 13000

6 93

200

198

200

198

2

7 202

7 20 . .

.

. =

)

0 47 62 40000

47

15 4

141

1 30

94

360

329

310

282

280

235

45

132 765

132 7 . .

.

. = 77

Self-Check Answers

127

Self-Check 5

1. a. 6%

b.

c. 357%

d. 100%

2. a. .43

b. .025

c. .136

d. 5.21

3. a. 73%

b. 2.3%

c. 17.6%

d. 241.5%

4. a.

b.

c

d.

325

100

3

25

100

3

1

4

= =

289

100

2

89

100

=

51

100

3

100

)

8 3 0000

2 4

60

56

40

40

0

3750

37 5

.

.

. % =

Self-Check Answers

128

5. a.

b.

c.

d.

6. a. ?% 5 75

)

75 5 00000

4 50

500

450

500

450

50

06666

.

.

145

2

290

50

042

100

200

2 100

.

.

120

06

7 20

.

.

930

15

4650

930

139 50

.

.

b. ?% 20 28

c. ?% 40 100

d. ?% 50 200

7. a. ? 20 .08

b. ? 30 .75

)

. . 75 30 00

30 0

00

40

)

8 2000

16

40

40

00

250

)

200 50 000

40 0

10 00

10 00

00

250

.

.

)

100 40 00

40 0

0

40

.

.

)

28 20 00000

19 6

40

28

120

112

80

56

240

224

16

71428

.

.

Self-Check Answers

129

Self-Check Answers

130

c. ? 45 20

d. ? 36 1.5

8. First find the amount of sales tax and then add it to the

cost of the item.

You would pay $27.27 for the item.

9. The problem is one of finding the rate. Use the formula

R P B.

R 20 25

Alicia got 80% of the problems correct.

10. a.

$

.

$ .

100

12

200

100

12 00

)

25 20 00

20 0

00

80

.

.

$ .

.

$ .

25 25

08

2 0200

$ .

.

$ .

25 25

2 02

27 27

)

1 5 36 0

30

6 0

6 0

0

24

. .

)

. . 20 45 00

40

5 0

4 0

1 00

1 00

00

225

Self-Check Answers

131

b.

c.

d.

e.

11. List price $1500.00

Less first discount (40% of $1500) 600.00

Remainder after first disco 900.00

Less second discount (25% of 900) 225.00

Remainder after second discount 675.00

Less third discount (10% of 675.00) 67.50

Selling price (answer) $ 607.50

12. Subtract the smaller given amount from the larger given

amount.

$ .

.

$ .

11 75

10 50

1 25

$

.

$ .

150

08

12 00

$ .

.

$ .

72 80

15

36400

7280

10 920

$

.

$ .

60

25

300

120

15 00

$

.

$ .

75

20

15 00

Self-Check Answers

132

Divide the difference by the starting amount and change

the quotient to a percent.

= 11.9%

13. First find the selling price of the radio.

List price $500.00

Less first discount (30% of $500) 150.00

Remainder after first discount 350.00

Less second discount (10% of 350) 35.00

Remainder after second discount 315.00

Less third discount (5% of 315.00) 15.75

Selling price (answer) $299.25

Then calculate the discount for paying within 10 days

and subtract this from the selling price.

Finally, add the freight charges. Notice that its F.O.B.

factory, which would mean that you would have to pay

the shipping from the factory to you.

14. First calculate the cost of 20 calculators at $125 each.

Then calculate the price with the 15% discount.

Cost $2500.00

Less discount (15% of 2500) 375.00

Price after discount $2125.00

$

$

125

20

2500

$ .

.

$ .

293 26

62 00

355 26

$ .

.

$ . $ .

299 25

02

5 9850 5 99

=

$ .

.

$ .

299 25

5 99

293 26

)

10 50 1 25000

1 050

2000

1050

9500

119

50

. .

.

9450

Self-Check Answers

133

Since youre paying within 10 days, you can take an

additional 3% discount.

Discounted price $2125.00

Less discount for early payment

(3% of $2125) 63.75

Final price $2061.25

15. Subtract the smaller given amount from the larger given

amount.

Divide the difference by the starting

amount and change the quotient to a percent.

= 15.38%

Self-Check 6

1.

32 (reg. hrs) 8 256

5 (overtime) (8 1.5) 60

8 (holiday) (8 2) =128

$

$

256

60

128

444

+

grosspay

8

10

10

9

8

45

)

325 50 0000

32 5

17 50

16 25

1 250

975

2750

2600

150

1538

.

.

$

$

325

275

50

Self-Check Answers

134

2. Bridgett: $615 26 (pay periods) $15,990

Jill: $670 24 (pay periods) $16,080

Barb: $300 52 (pay periods) $15,600

Jill earns the most.

3.

Self-Check 7

1. I = P R T

= 1500 .12 3

= $540

2. Exact

I = P R

T

/

365

= 3600 .08

250

/

365

= $197.26

Ordinary

I = P R

T

/

360

= 3600 .08

250

/

360

= $200 (rounded)

3. I = P R T

= 300 .06

1

/

2

= $9.00

300

9

309

$ .

.

$ .

.

687 50

500 00

1187 50

152 75

commission

basesalary

deduction

ss

Net Pay $ . 1034 75

$

.

$ .

13750

05

687 50

$

$

23750

10000

13750

Self-Check Answers

135

I = P R T

= 309 .06

1

/

2

= 9.27

Self-Check 8

1. a. 10 25.4 254 mm

b. 60 0.3 18 m

c. 4.5 25.4 114.3 mm

d. 12 0.946 11.35 L

e. 25 0.3048 7.62 meters per second

f. 100 1.6093 160.93 km

2. a. 12 0.039 .47 in.

b. 75 0.6214 46.61 miles

c. 150 3.28 492 ft

d. 63 10.76 677.88 square feet

e. 45 3.281 147.65 feet per second

f. 9 1.057 9.51 quarts

3. 112 0.6214 69.6 miles

4. 175 0.0929 16.26 square meters

5. Check the answers you get on your calculator against

those you calculated by hand and against the answers

given here.

6. 799.5 euros

7. 259 U.S. dollars

$ .

.

$ .

309 00

9 27

318 27

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