Module 1business Math
Module 1business Math
Session 1
Topic: Fundamental Operations on Fractions, Week 1 Lesson
Decimals and Percentage 1
LEARNING TARGETS
At the end of the week, the learner is able to
a. Perform operations on fractions and decimals;
b. Express fractions to decimals and percentage forms and vice versa; and
c. Solve problems involving fractions, decimals and percentage.
LEARNING ACTIVITIES
I. PRIMING ACTIVITIES
A. Brain Breaks
B. Activating Prior Knowledge
Linking Statement
Investments in a business corporation should be divided according to their shares. One
might have 30% share, the other one might have 25% share, next one might have 20% share and
the last one might have 25% share. Or this might be equal to what we call parts from the total
shares. 30% is equivalent to 6/20, 25% is equivalent to 5/20, 20% is equivalent 4/20. So this
instance will lead us to the lesson to be discussed further.
A. Concept Digest
Definition
Examples:
1/4, 6/11, 9/22, 11/12
Improper fractions
These are fractions that express amounts which are equal or greater than a unit.
Hence, the numerator is either equal or greater than the denominator.
Examples:
Mixed Numbers
These are numbers that composed of a whole number and a proper fraction.
Examples:
1
3 (read as “three and one-third”)
3
2
4 (read as “four and two-fifth”)
5
1
8 (read as “eight and one-fourth”)
4
OPERATIONS ON FRACTIONS
Addition/Subtraction of Fractions
Similar Fractions are fractions with common denominator. In this case, numerators are
added/subtracted directly against the numerator of the other fractions and carrying the common
denominators.
Example A.
2 4 3 3
1. + − =
7 7 7 7
3 5 1 2 5 1
2. + − − = or 1
4 4 4 4 4 4
11 10 5 14 20 4 4 1
3. − + + = or 1 (reduce is equal to )
16 16 16 16 16 16 16 4
1
=1
4
1 2 3 1 2 3
3 + 2 + = (3 + 2) + + +
4. 5 5 5 5 5 5
6 1
= 5+ or 5 + 1
5 5
1
=6
5
Example B.
Janice and Ella are owners of small textiles stores. Janice sold 1/6 of her stocks
yesterday. Ella sold 5/9 of her stocks.
a. Assume a total of 900 yards for Janice and 360 yards for Ella in stock. Who sold the
more?
b. Assume that Janice and Ella own only one store, what part of their total stock did
Ella sell?
c. Of the total stock of their stores combined, add the part that Janice sold and the part
that Ella sold. Find the part of the total stock sold.
Solution.
1
a. For Janice: 900 = 150 ;
6
5
For Ella: 360 = 200
9
From the computation, it is clearly that Ella sold more of her stocks than Janice.
Multiplication of Fractions
Multiplication of fractions is widely used in business. For partnerships, the fractional share
of a partner is multiplied by the profit or loss earned for an accounting period to determine his or
her share in the profit or loss. Like for instance, Jane, June, and Jamie are partners sharing
profits and losses. 1/8 to Jane, 1/4 to June, and 5/8 to Jamie. Their net profit is Php24, 500.00.
Hence their shares are
1
Jane’s share : x24,500 = Php3,062.50
8
1
June’s share : x24,500 = Php6,125.00
4
5
Jamie’s share: x24,500.00 = Php15,312.50
8
____________
Php24,500.00
============
Example C.
Multiply the following fractions and reduce to lowest term is needed.
1 4 1 2 3
1. x 2. x x
8 7 2 3 4
Solution:
1 4 4 1
1. x = =
8 7 56 14
1 2 3 6 1
2. x x = =
2 3 4 24 4
Multiplication of Fraction by a Whole Number
Example D.
Solution.
2 2 3 6 2 1
1. x3 = x = =1 =1
4 4 1 4 4 2
3 25 3 75
2. 25x = x = = 15
5 1 5 5
Example E.
1 1
1. 2x 3 2. 17x 5
4 8
Solution.
1 2 13 26 13 1
1. 2x 3 = x = = =6
4 1 4 4 2 2
1 17 41 697 1
2. 17x 5 = x = = 87
8 1 8 8 8
To multiply mixed number by another mixed number, change each mixed number to its
improper fraction equivalent. Eventually, products should be reduced to lowest terms if needed.
Improper fraction products should also be changed to mixed number.
Example F.
3 1 3 1
1. 2 x1 2. 25 x 36
4 2 4 8
Solution
3 1 11 3 33 1
1. 2 x 1 = x = or 4
4 2 4 2 8 8
Division of fractions is also used in business. For instance, Mrs. Martinez sells 3/4 ton of
meat per day. In how many days will she be able to sell 9 tons of meat? Mrs. Martinez will divide
9 tons by 3/4, that is:
9 4 9 4 36
= 9x = x = = 12 ys
3 3 1 3 3
4
In dividing fractions, we get the reciprocal of the denominator and proceed to multiplication.
Example G.
2 3 12 5
1. 2.
3 4 17 17
Solution.
2 3 2 4 8
1. = x =
3 4 3 3 9
12 5 12 17 12 2
2. = x = or 2
17 17 17 5 5 5
There are times, computation in business, needs a conversion procedure before we eventually
compute. For example, if the net profit of a partnership is Php 40,000.00 and you, as a partner, share
25% in said profit, it would be easier to change 25% to a fraction because 25% means 25/100 or in
lowest term it is 1/4 or in decimal divide 1 by 4 to obtain 0.25.
Example
1. 3/4 = 0.75
2. 5/8 = 0.625
3. 4/5 = 0.80
12
1. 6 + 2/10 + 5/9 6. 85 − 14
13
3 5 3 4
2. 1 +8 7. 20x x
4 6 5 15
9 1 2 9 3
3. 7 +3 +5 8. 16 x 125
10 4 3 8 4
5 1 1 1
4. − 9. 110
6 4 2 8
3 1 3 5
105 − 24 − 17 + 3
2 4 6 8 6
5. 24 − 17 10.
3 1 3
1 x2
2 4
1. An only son inherited a 3/4-hectare lot. He decided to build a 40 – door condominium on the
lot. The floor area of the units is uniform and the total floor area of the entire condominium is
1/5 less than the area of the lot to provide for certain amenities. Compute for the floor area of
each condominium.
2. Martin earns Php180,000.00 a year. If he spends 1/5 for food, 1/8 for rent, 1/10 for clothing,
and 1/20 for recreation:
a. How much does he spend for each?
b. How much is his total expenses?
c. How much does he save?
d. What fractional part of his earnings is his savings?
e. How many percent is his total expenses?
f. How many percent of the total does he save?
Joeylyn worked 24 hours last week for landscape. She worked 1/3 of those hours
planting flowers and 1/2 of those hours mowing lawns. How many hours did Joeylyn work planting
flowers? Mowing the lawn? If she is paid Php10.00/hour, how much did she earn?
V. SYNTHESIS
1. The probability of a pickerel fingerling living to be 5 years old is 1/75. How many pickerel
fingerlings will live to be 5 years old from a batch of 1,500 fingerlings?
2. You want to open a business near your school. You know that 7 out of 20 students buy
Slurpee every day. If your school has 700 students, how many Slurpee’s can you expect
to sell every day?
3. Aaron, Justin, Christian want to form a partnership. They need a total capital of
Php75,000. They agreed to contribute 1/5 (Aaron), 1/4 (Justin), and 11/20 (Christian) of
their capital to the partnership. How much will each contribute?
4. Joseph sold the following quantities of kerosene in fractions of gallons: 3/4, 5/8, 7/8, and
9/10. How many gallons of kerosene did Joseph sell? If a gallon costs Php30.00 and he
sold it for Php36.00 each gallon, how much was his gross profit?