1. Mental Math
1) Juan worked for 6 hours on Monday, 5 hours on Tuesday, and 41/2
hours on Thursday. If his hourly rate is $9.50 what is his gross pay?
2) Frank bought an iPod for $122.00. The tax is 13%. What is the total
cost of the iPod?
3) Add $777.88 + $63.55 + $847.55 =
4) Daisy sells shirts. If she paid $5.00 for each shirt and wants to make a
25% profit what should she sell each shirt for?
5) 456.55 ­ 142.70 =
6) A pack of pencils $ 4.80. If the pack hold 24 pencils how much was
each pencil?
7) What is 15% of 120?
8) 18 x 15 =
9) Drew makes $11.75 an hour and time and a half for hours worked over
40 a week. If he worked 34 hours what is his gross pay?
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2. Mental Math
1) Juan worked for 6 hours on Monday, 5 hours on Tuesday, and 41/2
hours on Thursday. If his hourly rate is $9.50 what is his gross pay?
($147.25)
2) Frank bought an iPod for $122.00. The tax is 13%. What is the total
cost of the iPod? ($137.86)
3) Add $777.88 + $63.55 + $847.55 = ($1688.98)
4) Daisy sells shirts. If she paid $5.00 for each shirt and wants to make a
25% profit what should she sell each shirt for? ($6.25)
5) 456.55 ­ 142.70 = (599.25)
6) A pack of pencils $ 4.80. If the pack hold 24 pencils how much was
each pencil? ($0.20)
7) What is 15% of 120? (18)
8) 18 x 15 = (270)
9) Drew makes $11.75 an hour and time and a half for hours worked over
40 a week. If he worked 34 hours what is his gross pay? ($399.50)
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3. Commission
• Straight Commission wages calculated as a percent of the goods
sold, built or completed. No other wages are paid.
• Salary plus Commission wages include a set hourly or weekly
amount plus a commission on any goods sold. Sometimes a
minimum level of sales is required to receive a commission. This
level is called a threshold
• Graduated Commission wages paid on an increasing rate
depending on the amount of goods or services sold. GRaduated
commission has several thresholds with different percentages paid
for each level achieved.
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4. Example 1
Leigh sells musical instruments. She makes a monthly salary of
$1500.00. She also makes a commission of 6.2% on her sales. If she
sold $11,000.00 worth of Saxophones last month, what was her monthly
salary?
Commission = 6.2% of $11 000.00
= 6.2 x ($11 000.00)
100
= $682.00
Gross Pay = salary + commission
= $1500.00 + $682.00
= $2182.00
Note: The Store collects the $11 000.00 for Leigh's sales. Leigh
does not get paid any of that money. She get paid a small fraction of
the amount the store collects.
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5. Example 2
Bourke has a weekly salary of $425.00. She makes a 5% commission
on any goods she sells over $2500.00. If she sells a TV for $1200.00, a
laptop for $750.00 and sound system for $1500.00. a) What are her total
sales? b) What are her sales over her threshold? c) What is her
commission? d) What is her gross pay?
Bourke does not get a commission on the first $2500.00 of goods she
sells. This is her threshold.
a) Total sales = $1200.00 + $750.00 + $1500.00 = $3450.00
b) Sales over threshold = $3450.00 ­ $2500.00 = $950.00
c) Commission = 5% of $950.00 = 5 x ($950.00) = $47.50
100
d) Gross Pay = salary + commission
= $425.00 + $47.50
= $472.50
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6. Example 3
Leigh sells musical instruments. She makes a monthly salary of $1500.00.
She also makes a commission of 2.2% on the first 3000.00, 4.5% on the
next $5000 and 6% on anything over $8000. If she sold $11,000.00 worth
of Saxophones last month, what was her monthly salary?
Total Sales = $11 000.00 = $3000.00 + $5000.00 +$3000.00
Commission 2.2% on first 3000.00 = 2.2 x $3000.00 = $66.00
100
Commission 4.5% on next $5000.00 = 4.5 x $5000.00 = $225.00
100
Commission 6% over $8000.00 = 6 x $3000.00 = $180.00
100
Total commission = $66.00 + $225.00 + $ 180.00 = $471.00
Gross Pay = monthly salary = salary + commission
= $1500.00 + $471.00
= $1971.00
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7. Example 4
Bourke has a weekly salary of $425.00. She makes a 5% commission
on any goods to $500.00, 6% between $500.00 and $2000 and 10% on
goods over $2000. If she sells $3480.00 worth of goods a) What is her
commission? b) What is her gross pay?
Total Sales = $3480.00 = $500.00 + $1500.00 +$1480.00
a)
Commission 5% on first 500.00 = 5 x $500.00 = $25.00
100
Commission 6% on next $1500.00 = 6 x $1500.00 = $90.00
100
Commission 10% over $8000.00 = 10 x $1480.00 = $148.00
100
Total commission = $25.00 + $90.00 + $ 148.00 = $263.00
b) Gross Pay = monthly salary = salary + commission
= $425 + $263.00
= $688.00
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8. Assignment
Read page 15 Look over example 3
Page 18 Do question 7­11
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