RATIO, PROPORTION AND

PERCENT

Lesson 1 Ratio

Concept of Ratio
1. Ratio is a comparison of two numbers.
2. Ratio is used to express rate
3. Ratio is related to concept of fraction
4. Ratio is related to percent
5. Order is important when working with ratio
6. The colon sign is equivalent to division sign.

Phrase Form Fraction Form Colon Form
7 to 12 7/12 7:12
24 to 9 24/9 24:9
The comparison of two numbers may be:
a. Part to part
b. Part to whole
c. Whole to part
Example:
There are 20 boys and 30 girls in the room.
1. Part to part comparison
a. What is the ratio of boys to girls?
b. What is the ratio of girls to boys?
2. Part to Whole
a. What is the ratio of boys to children?
b. What is the ratio of girls to children?
3. Whole to part
a. What is the ratio of children to boys?
b. What is the ratio of children to girls?

Comparing Measures
If quantities compared are measures, express them
in the same units.
Example:
A house is 10 meters high. A man is 526
centimeters tall. What is the ratio of the height of
the house to the height of the man?

Ratio expressed as rate
Ratio is also used to express rate. Rate is a
comparison of two quantities which have different
units. It is written as fraction.
Example:
Mangoes are sold at the rate of 4 for 20.



Ratio expressed as percent
Ratio is related to percent.
Example:
5:100 5%
28:100 28%
3:4 75%

Lesson 2 Proportion

Proportion is two equivalent ratios.
Proportion is related to the concept of equivalent
fractions.
Example:

or 2:3 = 6:9

Format of Proportion:

or A:B = C:D

Terms in Proportion
means

A:B = C:D

extremes

Extremes are the first and the last terms.
Means are the second and the third terms.
Double colon can be used instead of equal sign n
proportion.
Ex. 3:4::9:12
In a proportion, the product of he means is equal
to the product of the extremes.
Ex. 2:3 = 6:9
(3)(6) = (2)(9)
18 = 18

Formulas to find the missing number:
1. ____:b = c:d

a =
()()

2. a: ___ = c:d

b =
()()

3. a:b = ___:d

c =
()()

4. a:b = c: ___

d =
()()

Find the missing number.
1. What is N in 3:9 = N:27?
2. Find the value of N. 6:N = 36:60
3. If N is to 8 as 24 is to 64, what is N?
4. If 8:15 then __:75?
5. 16 is to 25 as ___ is to 100.
6. 9:15 = 54:___. What should be in the blank?
7. 8/9 = N/63, what is N?

Lesson 3 Direct Proportion

Direct Proportion
When one quantity increases or decreases the
other quantity increases or decreases also.

Example:
Mother uses 2 cans of milk to 5 glasses of water.
How many cans of milk does she need if she has
15 glasses of water?

Solve each problem.
1. If it takes a carpenter 10 days to make 34
chairs, how long will it take him to make 136
chairs?
2. Seven sandwiches can be made from every
loaf of bread. In 12 loaves of bread, how
many sandwiches can be made?
3. Kyla can type 25 words per minute. How
long will it take her to type a short story of
375 words?
4. A can of milk is mixed to 8 glasses of water.
How many cans of milk are mixed to 40
glasses of water?
5. If 9 rice cakes were consumed by Fe, Toni,
Mary and Ivy, how many rice cakes can be
consumed by 12 girls?
6. 43.75 is the cost for 5 notebooks. At this
rate, what is the cost of 12 notebooks?
7. Two numbers has a ratio of 9:17. If the
smaller is 108, what is the larger number?










Lesson 4 Indirect Proportion

Inverse/Indirect Proportion
When quantity increases or decreases the other
quantity will have an opposite change.

Example:
If 10 men can finish painting in 8 days, how many
men are needed to finish the same work in 5 days?

Solve each problem.
1. 12 men can finish repairing a building in
28 days. If it is desired to finish the job in
16 days, how many men are needed to do
the job?
2. 20 volunteers can clean the street in an
hour. If 10 more volunteers are added to
them, how long can they finish the job?
3. An orphanage has enough bread to feed 30
orphans for 12 days. If 10 more orphans
are added, how many days will the same
amount of bread last?
4. If 4 farmers can plow a 3-hectare land in 6
days, how long will 8 farmers do it?
5. Twelve painters can paint a building in ten
days. How many painters are needed to
paint it in 6 days?
6. A house contractor has enough money to
pay 8 workers for 15 days. If he adds 4
more workers, for how many days can he
pay them at the same rate?
7. Four equal pumps can fill a tank in 42
minutes. How long will 6 pumps of the
same kind fill the tank?
8. Five sewers can finish 200 childrens
dresses in 8 days. How many days will it
take 10 sewers to finish the same number
of childrens dresses?
9. A stock of food is enough to feed 50
persons for 14 days. How many days will
the food last if 20 more persons will be
added?








Lesson 5 Partitive Proportion

Partitive Proportion
A number is divided into parts proportional to the
ratio of the other numbers.

Example:
I have 50 marbles. I will give my marbles to
Marlon, Robert and Gerald in the ratio of 2:3:5.
How many marbles will each of my friends get?

Solve each problem.
1. Gloria, Luz and Maria were given
2 500 by their uncle in the ratio of 2:3:5
respectively. How much did each girl get?
2. Three boys shared 375 in the ratio 4:5:6.
How much was the bigger share?
3. Three numbers have a ratio 1/3:1/4:1:6. If
their sum is 45, what are the numbers?
4. The ratio of the angles of a triangle is
3:4:5. Find the measure of each angle.
5. Two numbers are in the ratio 5:3. If the
sum is 88, find the 2 numbers.
6. The sum of two numbers is 215. If the ratio
is 2:3, find the larger number.
7. The ratio of a string divided in 3 parts is 1
: 2 : 3. How long is the smallest piece
if their sum is 28?
8. The ratio of doors to windows is 1:5. There
are 186 doors and windows in a building.
How many doors are there?
9. Three numbers are in the ratio 2:5:7. If
their sum is 504, what the third number?
10. Two numbers are in the ratio of 4:7. If the
difference between the two numbers is 48,
find the sum of the numbers.


Lesson 6 Percent

% (percent or rate)
The word percent comes from the Latin word
per centum meaning per hundred or
hundredths

Examples
27% means 27 out of 100
18 % means 18 out of 100

Percent also has a broader meaning than per
hundred

Examples
500% means five times the original
number
720% means 7 1/5 times the original
number

Percents may be renamed as fractions, decimals,
ratios and vice versa.
1. Renaming Percents as Fractions in Lowest
Terms
To rename percents as fractions, copy the digits as
numerator, then write 100 as denominator. Reduce
the fractions to lowest terms when necessary.

()()
()()

()()
()()

Renaming Fractions as Percents
Fractions may be renamed as percents using
proportion.

(3)(100) = (5)(N)
300 = 5N
300 5 = N
60 = N
60%


2. Renaming Percents as Decimals
To rename percents as decimals, move the decimal
point 2 places to the left, then drop the percent
sign (%)
8% = 0.08
25% = 0.25
490% = 4.9
Renaming Decimals as Percents
To rename decimals as percents, move the decimal
point 2 places to the digit to the right, then affix
the percent sign (%)
0.12 = 12%
2.54 = 254%
3. Renaming Percents as Ratios
80% = 80:100
(20)(4):(20)(5)
4:5

Lesson 7 Percentage, Rate and
Base

Percentage is a part of base.
Rate is always expressed in percent in percent (%)
Base is a whole number.

Formulas for the P, R and B.
P = percentage
R = rate
B = base

P = R x B
R = P B
B = P R

Examples:
1. What is 30% of 140?
2. What percent of 80 is 32?
3. 18% of a number is 60. What is the
number?

Solve for the unknown.
1. What is 13% of 540?
2. What percent of 45 is 20?
3. 16% of what number is 420?
4. 1/4% is 3/5 of what number?
5. 200 is what percent of 356?
6. 63% of 500 is what number?
7. What is 18% of 125?
8. 150% of what number is 225?
9. 18 is what percent of 80?
10. 12 % of 9 600 is what number?
11. There are 40 pupils in a class. 75% of them
are present. How many are present?
12. Rosa got 20% of an 80 item test
incorrectly. How many items did she get
correctly?
13. Of 40 pupils only 30 pupils passed their
project on time. What percent passed their
project on time?
14. In a Math class, 8 pupils receive a grade of
90. If 16% of the class got 90, how many
pupils are there in a class?
15. Jane answered correctly 18 out of 26
questions in the test. What percent was her
wrong answers?

Lesson 8 Discount

A discount is a percentage deducted from the
price of an item.
The terms such as original price, list price,
marked price and tag price mean the same.
They refer to the price charged for an item.
The terms such as net price, selling price
and sale price refer to the price of an item
after a discount is deducted
The following formulas may be used to solve that
involve discount.
Discount = Rate of Discount x Original Price
Rate of Discount =Discount Original Price
Original Price =Discount Rate of Discount
Original Price = Sale Price (100% - Rate of
Discount)
Sale Price or Selling Price = Original Price
Discount

Examples:
In a mallwide sale, Liza carefully chose items to
buy at 30% discount. How much discount did she
avail for an item worth 1 350? How much did
she pay for the item?

Solve for the unknown in the following word
problems.
1. During a sale an item marked 45 was
bought for 31.50. What was the rate of
discount?
2. If a merchant sells an item for 4 000, he
loses 400 cost price, what is the cost
price?
3. If the original price is 125 and the rate of
discount is 25%, what is the sale price?
4. Mrs. Santos bought a barong with 15%
discount. How much did she pay if the tag
price was 1 575?
5. Laura bought an RTW dress for 575 at
20% discount. What was the original
price?
6. A television set is sold on a promo price of
10% discount. How much was the discount
if the tag price was 98 995.50?
7. Melba bought an RTW dress for 179 at a
20% discount. What was the marked price
of the dress?

Lesson 9 Mark-Up

A mark-up is a percentage added to the price of
an item.
The terms such as net price, selling price
and sale price refer to the price of an item
after a mark-up is added.

The following formulas may be used to solve that
involve mark-up.
Mark-up = Rate of Mark-Up x Original Price
Rate of Mark-up = Mark-up Original Price
Original Price = Mark-up Rate of Mark-up
Original Price = Sale Price (100% + Rate of
Mark-up)
Sale Price or Selling Price = Original Price +
Mark-up

Example:
Robert bought a lot for 250 000. After 5 years, he
sold it at 80% mark-up. How much did he sell the
lot?


Solve each problem.
1. Maricar bought school supplies in volume
for her variety store. She marked-up the
items at 20%.
a. How much does she sell a ream of bond
paper which she bought for 162.00?
b. What was the marked price of a box of
folders which she sold for 114.00?
2. A mark-up of 12% was made on a cabinet
that cost 4 800.00. What was the selling
price of the cabinet?
3. A fish vendor buys bangus at 85.00 per
kilo and sells them at 97.75 per kilo.
What is the mark-up rate per kilo?
4. A mark-up of 10% was made on a TV set
that cost 8 500.00. What was the selling
price of a TV set?
5. A fruit vendor buys apples at 8.00 per
piece and sells them at 10.00. What is the
mark-up rate per kilo?


Lesson 10 Commission

Commission is typically used in sales. It refers to
the percentage which a salesperson receives for
his service. It provides an incentive to sell more.

The following terms are related to commission:
Rate of Commission
This refers to how many percent of the gross
proceeds the salesperson receives.
Gross Proceeds
This refers to the amount of sales made by a
salesperson.
Net Proceeds
This refers to the amount left after the
commission is deducted from the gross proceeds

The following formulas may be used to solve
word problems that involve commission:
Commission = Rate of commission x Gross
Proceeds
Rate of Commission = Commission Gross
Proceeds
Gross Proceeds = Commission Rate of
Commission
Or
Gross Proceeds = Net Proceeds (100% - Rate
of Commission)
Net Proceeds = Gross Proceeds Commission

Examples:
1. A medical representative receives a
commission of 11% of her total sales. Last
month, she earned 10 560. How much
sales did she make?
2. Mrs. Alba earned 12 500 basic pay and
13% commission for all her sales. How
much was her take home pay for the month
when her sales amounted to 42 800?

Solve each problem.
1. Tony receives a basic salary of 14 400 a
month besides 6% of his total sales. How
much is his take home pay if his sales for
the month is 112 000?
2. A dealer of export quality products
received 3 812.50 for a 15 250 sales.
What rate of commission was given to her?
3. Lucy aims to earn 9 000 a month. How
much sales should she make if her rate is
18% of the total sales?
4. Rina remitted net proceeds of 8 775. This
is 90% of the total sales of tickets for the
fair. How much was the total sales?
5. A salesman has a basic salary of 4 000 a
month and a 6% commission on all sales
above 50 000. How much did he earned
in a month if his total sales amounted to
240 000?
6. A car sells 560 000 and the dealer gets a
15% commission. How much will be the
dealer receive as a commission?
7. Jim, a sales agent, has an income of 30
000 and receives a commission of 5% on
all sales beyond 75 000. If his basic
salary is 13 500, what is his total sales?

Lesson 11 Simple Interest

Interest is the amount paid for the use of money.

I nterest is computed base on the following:
Principal
This refers to the amount of money deposited,
invested or borrowed.
Rate of Interest
This tells how much interest the principal per
hundred earns in a year.
Time
This refers to the period the principal earns
interest.

The following formulas may be used to solve
word problems that involve simple interest:
Interest = Principal x Rate x Time
Principal = Interest (Rate x Time)
Rate =Interest (Principal x Time)
Time = Interest (Principal x Rate)

Solve each problem.
1. Aling Nena borrowed 5 000 from a friend
at 12% simple interest a year. If she
returned 5 450 to her friend, how long did
she use she money?
2. Nena borrowed 75 000 from a credit
union. At the end of 2 years he has to pay
back 8% interest. How much is the
interest?
3. Three years ago, Ruby borrowed 12 000.
If she paid back 19 200, what was the rate
of simple interest?
4. Laura applied for a loan of 8 000 at a
yearly interest of 10%. If she paid back the
credit union 9 600, how many years was
her loan?
5. Tito borrowed some money from a friend
at 14% simple interest, He paid an interest
of 1 137.50 after 15 months. How much
did Tito borrow?

Lesson 12 Sales Tax
Sales Tax
A tax imposed by the government at the point of
sale on retail goods and services. It is collected by
the retailer and passed on to the state.

Formulas may be used to solve word problems
involving Sales Tax:
Sales Tax = Selling Price x Rate of Sales Tax
Rate of Sales Tax = Sales Tax Selling Price
Selling Price = Sales Tax Rate of Sales Tax
Selling Price = Total Cost (100% + Rate of
Sales Tax)
Total Cost = Sales Tax + Selling Price

Solve each problem.
1. A sofa set marked 27 000. A tax of 5% is
added. What is the total cost of the sofa
set?
2. Mr. Foronda bought a picture frame
marked 510. A tax of 6% is added. What
is the selling price?
3. A sales tax for an item is 420 or 6%. How
much is the total cost of the item?
4. A ladys bag worth 1 500 has a sales tax
of 6%. How much will a buyer pay for the
bag?
5. A food item has a sales tax of 22.40 or
4%. How much is the total cost paid by
costumer?