BASE, RATE,
AND
PERCENTAGE
Prepared by:
LINIE L. SAYSON
Group Activity: ( 5 min. only)
Identify the following expression weather it
is ratio or proportion.
Ratio Proportion
Group Activity: ( 5 min. only)
Identify the following expression weather it is ratio or
proportion.
Ratio Proportion
*3 girls is 1 boy *tress and its shadow
*1 child is 4 books *graph
*3 orange is 4 strawberry * Triangle
* 4 dogs and 5 dogs * Size of the bond
* 6 bananas and 5 apples paper
* 2 trees and 8 apples * Distance and
brightness
BASE, RATE,
AND
PERCENTAGE
Objectives:
The learners should be able to:
[Link] and define base, rate, and
percentage;
2. Explain the relationship between
base, rate, and percentage.
3. Solve for the base, rate and
percentage..
Problems concerning commissions and
overrides, trade, and sales discount,
depreciation using periodic rates, analysis
of financial statements, and a lot more
business problems are solved with the
use of basic formula showing the
relationship between
the base, the percentage, and the rate.
In business, decision-makers like managers,
owners and creditors use the financial
statements issued by a
company to make financial analysis to
arrive at basic decisions like planning to
continue the business for owners,
maintaining or changing current plan for
managers, and continuing to grant credit for
creditors.
In financial analysis, we determine the
percent of increase or decrease in sales net
profit. In this case, we use our knowledge on
base, rate, and percentage.
Definition:
Base (B) – is the entire or original amount
usually comes after the word “ of”
Base and percentage are compared to obtain
the rate.
Rate (R)- is the number compared
to 100. which has (%) percent sign. It
can be expressed in percent,
decimal, or fraction.
Percentage(P)- is the part or portion
of the base, usually beside the word
“is”. In other words, It is the part of
the whole and the number being
compared to another number
(base). The result obtained when the
rate is applied to the base is
percentage.
It is expressed in the same unit as the
base, that is if the base is in pieces,
the percentage is in pieces; if the base
is in number of students, the
percentage is in number of students.
It is never expressed in percent, which
is the common mistake of students.
Example :
1. The Shirt is in its original price of ₱ 200, and it is on sale of 50%
off. How much is the discount?
50% - half. So, half of ₱200 is ₱100.
The 50% of ₱200 is ₱100.
rate x base = percentage
50% x ₱200 = ₱100
2. ₱100 is 50% of ₱200.
percentage rate base
P= BR
Teehan’s Triangle
`
P
B = R =
B R
Example 1.
If I have ₱25.00 which represent ¼ of my entire
money, how much money do I have in all?
Given: P = ₱25.00 R=¼ Find: B?
Solution:
B = P/R
B = ₱25.00
¼
B = ₱25.00 x 4/1
B = ₱100
Example 2:
How many percent of ₱1,200.00 is ₱400.00?
Given: B = ₱1,200.00 P = ₱400.00 Find: R
Solution:
R = P/B
R = ₱400 = 4 = 1/3 = .3333 = 33.33% or 33 1/3%
₱1,200 12
We can also find R by substituting the given data in our
original basic formula P = BR and solve for R.
P = BR
400 = 1,200R
1,200 1,200
4 = R , 1/3 = R R = 1/3 = .3333 = 33.33% = 33.1/3%
12
Example 3:
Angel has ₱500. She spent 80% of her money
to buy a blouse. How much was the blouse?
Given: B = ₱500 R = 80% or 0.8 Find: P
Solution:
P = BR
P = ₱500 x 0.8
P = ₱400
Therefore, the blouse cost ₱400.
Class activity:( 5 minutes only)
1. 50% of 60 is what number?
2. 24 is what percent of 96?
3. 30 is 50% of what number?
Answer to the activity:
1. 50% of 60 is what number?
Sol: Given : R = 50% B = 60 Find: P?
P = BR
P = (60)(50%)
P = (60)(1/2)
P = 30
2. 24 is what percent of 96?
Sol.: Given: P = 24 B = 96 Find : R?
R = P/B
R = 24/96
R = O.25
R = 25
3. 30 is 50% of what number?
Sol.: P = 30 R = 50% Find: B?
B = P/R
B = 30/50%
B = 30/0.5
B = 30/1/2
B = 60
• Generalization:
Evaluation:
Solve the following problems involving Base,
Rate and Percentage.
[Link] is 25% of 180.
2.24 is what percent of 96?
[Link] shirt’s original price is 999 and there’s a
20% discount , how much is
Discounted price?
Assignment:
Write 3 short statements that define
rate,
base and
percentage.
