QUARTER ONE – BUSINESS MATHEMATICS

CONTENT Fundamental Operations on Fractions

CONTENT STANDARDS The learners demonstrate an understanding of fractions.

The learners are able to perform the operations on fractions:

PERFORMANCE STANDARDS
addition, subtraction, multiplication and division.

LEARNING COMPETENCIES Perform fundamental operations on fractions. ABM_BM11FO-Ia-1

At the end of this lesson, the learners will be able to:

SPECIFIC LEARNING OUTCOMES
TIME ALLOTMENT 4 hours
1. distinguish between prime, composite and relatively prime numbers;
2. illustrate the concept of fractions through visual models and acquire a quantitative
understanding of fractions;
3. represent fractions as proper/improper fractions or mixed numbers;
4. identify and generate equivalent fractions;
5. simplify fractions;
6. arrange fractions into ascending/descending order;
7. express a number as a product of powers of primes and solve for the least common
multiple of two or more numbers;
8. convert dissimilar/unlike fractions to similar/like fractions;
9. represent operations of fractions through visual models;
10. add/subtract similar fractions;
11. add/subtract dissimilar fractions;
12. multiply/divide fractions;
13. simplify complex fractions;
14. solve problems involving operations on fractions.

PREREQUISITE KNOWLEDGE Prime, composite and relatively prime numbers, proper/improper fractions, mixed numbers,
similar or like fractions, equivalent fractions, greatest common factor (GCF), least common
multiple (LCM)
PREREQUISITE SKILLS Prime factorization of whole numbers, converting mixed numbers to fractions, simplifying
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 QUARTER ONE – BUSINESS MATHEMATICS
fractions or reducing fractions to lowest terms
LESSON OUTLINE:
1. Introduction: Recall the concept of fraction as one of the basic mathematical concepts introduced in the earlier grades.
Discuss the objectives of reintroducing fractions, highlighting its importance and various applications in business
as well as other fields.
2. Motivation: Enjoin the class to cite circumstances wherein fractions are used.
3. Instruction: a) Review on proper/improper fractions, mixed numbers, similar or like fractions, equivalent fractions, greatest
common factor (GCF), least common multiple (LCM)
b) Lesson proper
4. Practice: seatwork, group work, assignment (formulate business problems that will apply operations on fractions)
5. Evaluation: quiz

MATERIALS Computers
wifi/internet connection
1. C.P. McKeague, Prealgebra
2. E.P. Vance, Modern Algebra and Trigonometry
RESOURCES
3. Bezuk, N., and Cramer, K. (1989). Teaching About Fractions: What, When, and How?
www.cehd.umn.edu/ci/rationalnumberproject/89_1.html

PROCEDURE MEETING THE STUDENTS’ NEEDS

Day One:

INTRODUCTION
Ask students how fractions were introduced and defined in their previous grade levels.
Call some students to the board to give examples of fractions and draw corresponding visual
representations. Then discuss the objectives of reintroducing fractions which include
reinforcement of concepts, sharpening their skills, and enrichment on the topics through
applications on business and other relevant fields.

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 QUARTER ONE – BUSINESS MATHEMATICS

MOTIVATION

Make the students realize the importance of fractions through practical examples. Start
by asking the students to cite circumstances, based from their own experiences, wherein
fractions were used. The teacher may add more examples, preferably those applications in
everyday life and those relevant to certain jobs or professions.

 Practical examples:

1. telling time (draw clock showing different positions of hour/minute hands)

2. budgeting money
3. discount ads such as “half the price”
4. comparing prices of the same item in a grocery store (reduce the price per unit of
1
measurement, e.g. which is cheaper: a 4 - kilo bag costing PHP30 or a 2-kilo bag of the
same item costing PHP250?)
5. measurements of ingredients in a recipe (being able to compute the measurements of
ingredients if servings are to be increased or decreased)
6. reading of car’s fuel level
7. slicing portions of a cake or pizza
8. measuring fabric or clothing material

 Examples related to tasks, jobs or professions:

1. carpenters, plumbers, electricians (measurement of construction materials, pipes,

Teacher Tip
wirings, tools, etc.)
The teacher may divide the class into
2. scientists, like chemists (measurements of chemicals or solutions used for experiments)
groups (with, say, 5 members)
3. medical doctors (prescriptions of medicine dosage)
wherein each group will create a
4. lawmakers (certain laws such as laws of succession)
scenario involving fractions and
operations involving fractions. This
The teacher may end the motivation part by mentioning that subsequent topics will
is , in a way, evaluating the previous
cover how to add/subtract, multiply, and divide fractions and give a practical example that
knowledge of the students on the
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 QUARTER ONE – BUSINESS MATHEMATICS
will illustrate all these concepts about fractions (actual solutions need not be discussed; just subject matter. See Example on the
mention which operation(s) may be applied to solve the problem). left as an illustration for this exercise.
Allot five to ten minutes for the
Example: A barkada of 5 high school students (namely A,B,C,D,E) ordered one small bilao of students to confer with each
special suman (rice cake) for their merienda. other. From these groups, select
1. If the suman is to be divided equally, what fraction of the suman will each one eat? two to three groups which will
2. For some reason, B has to leave and decides to give her share to C, what fraction of the present in class what they have
suman will C have? (addition of fractions) created.
3. The total cost of the suman is PHP225. Assuming equal contributions, how much will E
pay? Suppose A doesn’t have enough money and D agrees to pay two-thirds of what A
should pay, what fraction of the total cost will D pay for A? (multiplication of fractions)
1
4. A sweetened coconut sauce or latik goes well with the suman. If only 2 cup of latik is left
and the only measuring cup available that can be used to divide the latik among the
1
barkada is 8 cup, will everyone get a share of the latik? (division of fractions)

Day Two (One hour)

INSTRUCTION

A. Review of basic concepts

1. Recall the definition and give examples for each of the following:

a) prime number – a positive integer (except 1) whose factors are only 1 and itself

Examples: 5, 13, 127

b) composite number – a positive integer (except 1) which can be expressed as a product

of two or more positive integers, i. e., it has other factors besides 1 and itself

Examples: 28, 39, 100

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 QUARTER ONE – BUSINESS MATHEMATICS

c) relatively prime numbers – positive integers which do not have common prime factors

Examples: 6 and 35, 4 and 121

a
2. State the formal definition of a fraction as a ratio of integers, i.e. b , where a and b are
integers and b ≠ 0. The fraction is undefined if denominator is zero and numerator is
nonzero; indeterminate, if both numerator and denominator are zeros.

3. Proper/Improper fractions; Mixed numerals

 Recall the concept of fraction
(a) Give specific fractions with corresponding visual representations showing proper as introduced in earlier grade
fraction as a portion of a whole; improper fraction (express also as a mixed numeral) levels using visual models.
as a sum of whole(s) and portion of a whole. (Visual models maybe in the form of
rectangular blocks, pie charts, number lines, etc.)

Examples:  Define formally a fraction as a

ratio of two numbers but
emphasize that a fraction must
be viewed as a single number
2
and not as two numbers. Use
5 number line to show location
of fractions alongside with
5 3
+ other numbers such as whole
5 5 numbers, decimals, irrational
numbers, etc.

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 QUARTER ONE – BUSINESS MATHEMATICS
8 3
or 1
5 5  Visual representations should
have been taken in the earlier
grades, hence this part will just
be a review. Let the students
explain the visual
(b) Emphasize fraction as a single number by positioning several examples of fractions representations on the board
(proper/, improper fractions, mixed numbers on the real line. and explain them to the class.
This will also test whether they
1 5 2
Example: , ,63 have really understood the
2 4
concept of fractions and the
fundamental operations on
fractions.

4. Equivalent fractions

1 2 2 6
Start by giving examples such as and , and , and show corresponding visual
2 4 3 9
representations:

1 2
≡
2 4

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 QUARTER ONE – BUSINESS MATHEMATICS

2 6
≡
3 9

Then show how to generate equivalent fractions using the following principle:
When drawn on the board, the same
𝑎 𝑎∙𝑐 figure is used. For instance, after
= , 𝑏, 𝑐 ≠ 0 1
𝑏 𝑏∙𝑐 drawing , divide the same figure
2
2
1 1∙2 2 into 4 parts to show .
Examples (i) = = hence
1 2
and 4 are equivalent fractions 4
2 2∙2 4 2

2 2∙3 6 2 6
(ii) = = hence 3 and 9 are equivalent fractions
3 3∙3 9

5. Simplification of fractions or reducing a fraction to its lowest term

(a) Apply above mentioned principle on equivalent fractions.

2 1
Examples (i) in lowest terms is 2.
4

2 1∙2 1
since = =
4 2∙2 2

9 3
(ii) in lowest terms is 2.
6

9 3∙3 3
since = =
6 2∙3 2

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 QUARTER ONE – BUSINESS MATHEMATICS
(b) An alternative solution is to divide numerator and denominator by their
greatest common factor (GCF).

24 24 ÷4 6
Examples (i) 4 is the GCF of 24 and 20, hence = =
20 20 ÷4 5

24 6
i.e. in lowest terms is 5.
20

36 36 ÷ 9 4
(ii) 9 is the GCF of 36 and 63, hence = =
63 63 ÷ 9 7

4 36
i.e. in lowest terms is .
7 63

6. Similar or like fractions (defined as fractions having the same denominator)

4 12
 give examples like and 21
7  Note that dividing both numerator
and denominator by the same
number is also an application of the
7. Ordering fractions (start with showing simple cases which do not require computations) principle:
𝑎 𝑎∙𝑐
= 𝑏 ∙ 𝑐 , 𝑏, 𝑐 ≠ 0
(a) Simple cases 𝑏

1 For instance,
 Approximate ordering of fractions by comparing them with simple ones, say 2 or 1.
1
24 24 ÷ 4 24 ∙ 4 6
= = =
8 3 20 20 ÷ 4 1 5
Examples (i) 17 is less than 4 20 ∙ 4
(although 8 > 3 and 17 > 4 )
8 1
Justification: Observe that 17 is less than 2 (since numerator 8 is less than

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 QUARTER ONE – BUSINESS MATHEMATICS
3 1
half of 17) while 4 is greater than 2 (since numerator 3 is greater
than half of its denominator).

 Students must know the relative

7 29 size of fractions or must have a
(ii) 6 is greater than 30 quantitative understanding of
(although 7 < 29 and 6 < 30) fractions.
7 29
Justification: Observe that 6 is greater than 1 (since 7 > 6) while 30 is less than 1  Tell students that in comparing
(since 29 < 30). fractions, comparing separately
the numerators and denominators
does not work, as shown in
examples:
 To compare similar/like fractions, compare the numerators just like whole numbers, 8 3 7 29
i.e. the larger the numerator, the larger is the value of the fraction. (Use visual models < and >
17 4 6 30
to show why in this case the principle is the same as that of whole numbers.)

Example:

3 7
<
10 10

 To compare fractions with same numerator, the larger the denominator, the smaller
is the value of the fraction (refer to this as an “inverse relationship” between the size  The student must be able to
of the denominator and the size of the fraction and illustrate with visual models) distinguish rules or properties
which are applicable specifically
to fractions.

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 QUARTER ONE – BUSINESS MATHEMATICS

Example:

2 2
<
4 3

(a bar when divided into 4 equal parts will have each piece smaller than when it is
divided into 3 equal parts, i.e. as the denominator gets bigger, the number of divisions
increases hence the fractional part gets smaller)

(b) In general, ordering fractions may be done by first converting them to similar fractions
and then compare the resulting numerators.

1 7 1 3 7 140
Example: < since = and =
360 54 360 1080 54 1080

(conversion to similar fractions is discussed below)

8. Steps to convert fractions to similar fractions:

i. Express each denominator as a product of its prime factors (also referred to as prime
factorization); repeating prime factors must be expressed in exponential form.
1 7
Example Given the fractions 360 and 54, the prime factorization of the
denominators are 360 = 23 ∙ 32 ∙ 5 and 54 = 2 ∙ 33 .

ii. Solve for the least common multiple (LCM) of all the denominators, also referred to as
the least common denominator (LCD).

 The LCD is equal to the product of all the unique prime factors found in the
denominators, each is raised to the highest exponent appearing in any of the
denominators.

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 QUARTER ONE – BUSINESS MATHEMATICS

1 7
Example Find the LCD of and .
360 54

Solution: Since 360 = 23 ∙ 32 ∙ 5 and 54 = 2 ∙ 33 then the

LCD = 23 ∙ 33 ∙ 5 = 1080

iii. Convert each fraction to an equivalent fraction having the LCD as its denominator.
To do this, divide the LCD of the fraction by its denominator and multiply the
resulting quotient (This quotient may be easily identified by comparing the prime
factorization of the LCD and the denominator being considered.) to its numerator.

Using the above example, 1080 ÷ 360 = 3 and 1080 ÷ 54 = 20 = 22 ∙ 5

1 1 ∙3 3 7 7 ∙ 22 ∙5 7 ∙20 140
Thus, = = and = = =
360 360 ∙3 1080 54 54 ∙ 22 ∙5 54 ∙20 1080

B. Fundamental Operations on Fractions

1. Addition/Subtraction of fractions

 Start with the sum of two similar fractions (illustrate with visual models).

Example:

3 4 7
+ =
10 10 10

This leads to the following rule:

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 QUARTER ONE – BUSINESS MATHEMATICS
𝑎 𝑏 𝑎+𝑏
+ = , 𝑐≠0
𝑐 𝑐 𝑐

Recall the suman example in the motivation part:

Five students (namely A,B,C,D,E) are to share equally with each other one bilao of  The student must be able to apply
suman for their merienda. If for some reason, B has to leave and decides to give her systematically the procedures in
share to C, what fraction of the suman will C have? adding, subtracting, multiplying
and dividing fractions.
1 1 2
Answer: + =
5 5 5

 To add/subtract fractions with different denominators, we first convert the fractions to

similar fractions and then apply the above rule.
 Caution students of conflicting
Examples: rules between fractions and
whole numbers.
2 1 8 3 11
1. + = + = (LCM of 3 and 4 is 12.)  Cite some common mistakes such
3 4 12 12 12
as summing fractions by adding
1 7 3 140 143 the numerators and
2. + = + = 1080 (LCM of 360 and 54 is 1080.)
360 54 1080 1080 denominators.

Examples:
1 1 5 4 7 5 6 3
3. + − = + − = = (LCM of 7, 4 and 28 is 28.) 13 5 18
7 4 28 28 28 28 28 14 (i) + ≠ 20 . The sum must be
14 6
near 2, since each fraction is
Note: Final answers should be in lowest terms. almost 1.
3 1 4 4
(ii) + ≠ . Observe that is
2. Multiplication of fractions 4 5 9 9

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 QUARTER ONE – BUSINESS MATHEMATICS
1 3
less than 2 while 4 is already
𝑎 𝑐 𝑎𝑐 1
∙ = , 𝑏, 𝑑 ≠ 0 greater than 2.
𝑏 𝑑 𝑏𝑑

how the resulting product of two fractions using visual models. Note: Remind students that final
answers should always be in
Example: lowest terms.

1 3 3 1 3 3
∙ = “2 of 5 is equal to 10 ”  More examples should be given
2 5 10
particularly word problems that
will show the application of
operations on fractions.
Recall the suman example:

If the total cost of the suman is PHP225 and assume equal contributions, how much will
each student pay?
1 225
Answer: ∙ 225 = = PHP45
5 5

Suppose A doesn’t have enough money and D agrees to pay two-thirds of what A should
pay, what fraction of the total cost will D pay for A?

2 1 2
Answer: ∙ = of PHP225
3 5 15

3. Division of fractions

Division by a fraction is the same as multiplication by its reciprocal. The rule is

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 QUARTER ONE – BUSINESS MATHEMATICS

𝑎 𝑐 𝑎 𝑑 𝑎𝑑
÷ = ∙ =
𝑏 𝑑 𝑏 𝑐 𝑏𝑐

Show the resulting quotient of two fractions using visual models.

Example:

8 2 8 3
÷ = ∙ =4
3 3 3 2

8 8
(Draw the real line from 0 to 3. Then show that the line segment from 0 to 3can be divided
2
into four equal portions, each has a length of 3.)

2 2 2 2 2 8
(this shows there are four ‘s in )
3 3 3 3 3 3

█ ⦁ ⦁ █ ⦁ ⦁ █ ⦁ ⦁ █
8
0 1 2 3
3

Recall the suman example:

1
If only 2 cup of latik is left and the only measuring cup available that can be used to

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 QUARTER ONE – BUSINESS MATHEMATICS
1
divide the latik among the barkada is 8 cup, will everyone get a share of the latik?

1 1 1 8 8
Answer: No, since ÷ = ∙ = or 4 .
2 8 2 1 2

1
This means that only 4 persons can each have a cup share of latik.
8

C. Complex Fractions

A complex fraction is a fraction whose numerator and/or denominator are also

fractions or combinations of fractions. A complex fraction may be simplified by reducing
the entire numerator and/or entire denominator into single fractions and applying the
rule on division of fractions.

2 1 6 5 11
+ +
Example : 5 3
4 1 = 15 15
8 7 = 15
1 =
11
15
∙
14
1
=
154
15
− −
7 2 14 14 14

Sample problems:

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 QUARTER ONE – BUSINESS MATHEMATICS
A. Perform the indicated operations and simplify.

3 1 11 5
1. − (3 2 + )+ 69
4 8

3 1 11 5 3 7 11 59
Solution: − (3 2 + )+ 69 = − (2 + )+
4 8 4 8 9
3 7 11 59 54−252−99 +472 175
= − − + = =
4 2 8 9 72 72

Note that 4 = 22 , 8 = 23 , and 9 = 32 . Thus, LCD = 23 ∙ 32 = 72.

1 2 6
2. 64 ÷ (5 − 8 10)

Recall the PEMDAS (Parenthesis,

1 2 6 25 2 43 25 41 25 5 125 Exponent, Multiplication, Division,
Solution: 64 ÷ (5 − 8 10) = ÷ (5 − )= ÷ (− 5 ) = ∙ (− 41) = − 164
4 5 4 4 Addition, Subtraction) Rule in the
order of operations.
Note that 8 = 23 , 225 = 32 ∙ 52 , and 36 = 22 ∙ 32 . Thus, LCD = 23 ∙ 32 ∙ 52 = 1800

1 9
5
− 78 + 10
3. 4 3
35 − 27

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 QUARTER ONE – BUSINESS MATHEMATICS
1 1 1 1 83
Solution: entire numerator = − (8 + 8 ) + 10 = 2 + 5 − 8 = 40
5
4 3 4 3 13 48
entire denominator = 3 + 5 - (2 + 7) = 1 + − = 1 + 35 = 35
5 7
1 9
− 7 + 10 83 48 83 35 581 197
Therefore, 5
4
8
3 = 40 ÷ = ∙ = or 1 384
3 − 2 35 40 48 384
5 7

B. Solve for the required values.

3
1. Find the value of x that satisfies the equation 156 + x+5 = 30.

3 Note: It is assumed here (Sample B.1)

Solution: Multiplying both sides of the equation 156 + x+5 = 30 by (x+5), we get that students have already taken up
156(x + 5) + 3 = 30(x + 5) solving equations or systems of
⟹ 156x + 780 + 3 = 30x + 150 equations in the previous grade levels.
⟹ 156x - 30x = 150 – 780 – 3 Otherwise, the teacher can skip this
⟹ 126x = –633 item.
633 211
⟹ x = – 126 or – 42

3
2. A small pack of gulaman powder requires 1 4 cups of water for cooking. How many
1
cups of water are needed to cook 7 2 packs of gulaman?

3 1 7 15 105 1
Solution: (1 4) (7 2) = (4) ( 2 ) = or 13 8 cups of water
8

3
3. A complete set of a grade school uniform requires 1 meters of white cloth for the
4
1
blouse and 23 meters of blue cloth for the pants. How much clothing material of each
color is required for 35 sets of uniform?

3 7 245 1
Solution: (1 4) (35) = (4) (35) = or 61 4 meters of white cloth
4

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 QUARTER ONE – BUSINESS MATHEMATICS
1 7 245 2
(2 3) (35) = (3) (35) = or 81 3 meters of blue cloth
3

3
4. If a class of 120 students took the business math test and 5 passed the test, how many
students failed the test?
3 2
Solution: If 5 passed the test, then 5 failed the test. Thus, the number of students who
2 240
failed the test is (120) = = 48.
5 5
3 360
Another solution is to consider that 5 (120) = 5 = 72 students passed the
test. Hence, 120 – 72 = 48 students failed the test.

5. Len bought a lot measuring 450 square meters. If 25 sq.m. is allotted for a storage
room, what fraction of the entire lot is the storage room?
25 1
Solution: = of the entire lot is allotted for the storage room
450 18

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