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BASE, RATE, AND
PERCENTAGE
by Sir Russell Ventura
PRE-ASSESSMENT
• What is 25% of 60?
• 300 is 50% of what?
• What percent of 400
is 50?
• PERCENTAGE
• BASE
• RATE
These questions involves...
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BASE
• Usually denoted as (B), it refers to the number
of which a certain number of hundredths is
taken
• It represents the whole or the total amount
that you are comparing the percentage to
• Generally preceded by keywords “of”, “as much
as”, “as large as”
RATE
• Usually denoted as (R), it refers to the number
of hundredths taken
• It tells you the proportion of the base that
makes up the part or percentage.
• Usually expressed in percent, but can also be
expressed in fraction and decimal
PERCENTAGE
• Usually denoted as (P), it is the part
considered; a part of the whole
• It is what you get when you apply the rate to
the base
• It is never expressed in percent, which is the
common mistake of some students
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Let’s answer the Pre-Assessment
What is 25% of 60?
What is 25% of 60?
Given:
Rate = 25%
Base = 60
Percentage = ?
Let’s answer the Pre-Assessment
300 is 50% of
what?
300 is 50% of what?
Given:
P = 300
R = 50%
B = ?
Let’s answer the Pre-Assessment
What percent of
400 is 50?
What percent of 400 is 50?
Given:
B = 400, P = 50, R = ?
Let's Try
Let's Try
What is 50% of 24?
Let's Try
B = 24
R = 50%
P = ?
𝑃= 𝐵× 𝑅
(change percent to decimal)
𝑃=24× 0.5
𝑷=𝟏𝟐
Let's Try
66 is 66.5% of what?
Let's Try
P = 66
R = 66.5%
B = ?
𝐵=
𝑃
𝑅
𝐵=
66
66.5 %
(change percent
to decimal)
𝐵=
66
0.665
=𝟗𝟗.𝟐𝟓
Let's Try
72 is 20% of what?
Let's Try
P = 72
R = 20%
B = ?
𝐵=
𝑃
𝑅
𝐵=
72
20 %
(change percent
to decimal)
𝐵=
72
0.2
=𝟑𝟔𝟎
Let's Try
What part of ₱1200 is
₱400?
Let's Try
B = 1200
P = 400
R = ?
𝑅=
𝑃
𝐵
𝑅=
400
1200
=0.3333
(change decimal to percent)
𝑹=𝟑𝟑.𝟑𝟑%
Let's Try
In a class of 40, 30% are
girls, how many are boys?
Let's Try
B = 40
R(GIRLS) = 30%
P(GIRLS) = ?
𝑃= 𝐵× 𝑅
(change percent to decimal)
𝑃=40× 0.3
𝑃=12are girls
Since we are asked how
many are boys: are boys
Let's Try
In a stock of 120 blouses,
90 are sleeveless. How
many percent are blouses
with sleeves?
Let's Try
B = 120
P = 90
R = ?
𝑅=
𝑃
𝐵
=
90
120
=0.75
(change decimal to percent)
𝑅=75% are sleeveless
Since we are asked how many
percent are WITH SLEEVES: are with sleeves
Let's Try
Maria bought a dress that was
originally priced at ₱1750. She
got a 15% discount. How much
will she pay?
Let's Try
B = 1750
R = 15%
P = ?
𝑃= 𝐵× 𝑅
(change percent to decimal)
𝑃=1750× 0.15
𝑃=₱ 262.50is the discount
Since we are asked how
much will she pay: 1750−262.50=₱𝟏𝟒𝟖𝟕.𝟓𝟎
SEATWORK
1. A company’s gross sales for
the month is ₱58,642.75. If 45%
of the gross sales is the
company’s gross profit, how
much gross profit did the
company get?
SEATWORK
2. A department store has a total
stock of 750 shoes. Of this, 50% are
for ladies, 30% are for men, and
the rest are for children. Find the
number of shoes in each category.
SEATWORK
3. A basketball team won 8 out of
the total games that it played for
the current season. This represents
32% of the total games. How many
games did the team play in all?
SEATWORK
4. A retail store wants to determine
their increase in sales from the
previous month. If the sales last
month is ₱50,000, while this month is
₱65,000, what is the rate of the
increase?
SEATWORK
5. There are 240 male employees in
the company. This represents 30%
of the total number of employees.
How many female employees does
the company have in all?
SEATWORK
1. A company’s gross sales for
the month is ₱58,642.75. If 45%
of the gross sales is the
company’s gross profit, how
much gross profit did the
company get?
SEATWORK
B = 58642.75
R = 45%
P = ?
𝑃 = 𝐵 × 𝑅
𝑃=58642.75× 0. 45
𝑃 = ₱ 26,389.24
SEATWORK
2. A department store has a total
stock of 750 shoes. Of this, 50% are
for ladies, 30% are for men, and
the rest are for children. Find the
number of shoes in each category.
SEATWORK
B = 750
R = 50%, 30%, ?
P = ?
𝑃 = 𝐵 × 𝑅
𝑃 = 750× 0 .50
for ladies
SEATWORK
3. A basketball team won 8 out of
the total games that it played for
the current season. This represents
32% of the total games. How many
games did the team play in all?
SEATWORK
4. A retail store wants to determine
their increase in sales from the
previous month. If the sales last
month is ₱50,000, while this month is
₱65,000, what is the rate of the
increase?
SEATWORK
5. There are 240 male employees in
the company. This represents 30%
of the total number of employees.
How many female employees does
the company have in all?

Base, Rate and Percentage in Business Context

  • 1.
  • 2.
    PRE-ASSESSMENT • What is25% of 60? • 300 is 50% of what? • What percent of 400 is 50?
  • 3.
    • PERCENTAGE • BASE •RATE These questions involves... 1 3 8 9 7 5 0 6 2
  • 4.
    BASE • Usually denotedas (B), it refers to the number of which a certain number of hundredths is taken • It represents the whole or the total amount that you are comparing the percentage to • Generally preceded by keywords “of”, “as much as”, “as large as”
  • 5.
    RATE • Usually denotedas (R), it refers to the number of hundredths taken • It tells you the proportion of the base that makes up the part or percentage. • Usually expressed in percent, but can also be expressed in fraction and decimal
  • 6.
    PERCENTAGE • Usually denotedas (P), it is the part considered; a part of the whole • It is what you get when you apply the rate to the base • It is never expressed in percent, which is the common mistake of some students
  • 7.
  • 8.
    Let’s answer thePre-Assessment What is 25% of 60?
  • 9.
    What is 25%of 60? Given: Rate = 25% Base = 60 Percentage = ?
  • 10.
    Let’s answer thePre-Assessment 300 is 50% of what?
  • 11.
    300 is 50%of what? Given: P = 300 R = 50% B = ?
  • 12.
    Let’s answer thePre-Assessment What percent of 400 is 50?
  • 13.
    What percent of400 is 50? Given: B = 400, P = 50, R = ?
  • 14.
  • 15.
  • 16.
    Let's Try B =24 R = 50% P = ? 𝑃= 𝐵× 𝑅 (change percent to decimal) 𝑃=24× 0.5 𝑷=𝟏𝟐
  • 17.
    Let's Try 66 is66.5% of what?
  • 18.
    Let's Try P =66 R = 66.5% B = ? 𝐵= 𝑃 𝑅 𝐵= 66 66.5 % (change percent to decimal) 𝐵= 66 0.665 =𝟗𝟗.𝟐𝟓
  • 19.
    Let's Try 72 is20% of what?
  • 20.
    Let's Try P =72 R = 20% B = ? 𝐵= 𝑃 𝑅 𝐵= 72 20 % (change percent to decimal) 𝐵= 72 0.2 =𝟑𝟔𝟎
  • 21.
    Let's Try What partof ₱1200 is ₱400?
  • 22.
    Let's Try B =1200 P = 400 R = ? 𝑅= 𝑃 𝐵 𝑅= 400 1200 =0.3333 (change decimal to percent) 𝑹=𝟑𝟑.𝟑𝟑%
  • 23.
    Let's Try In aclass of 40, 30% are girls, how many are boys?
  • 24.
    Let's Try B =40 R(GIRLS) = 30% P(GIRLS) = ? 𝑃= 𝐵× 𝑅 (change percent to decimal) 𝑃=40× 0.3 𝑃=12are girls Since we are asked how many are boys: are boys
  • 25.
    Let's Try In astock of 120 blouses, 90 are sleeveless. How many percent are blouses with sleeves?
  • 26.
    Let's Try B =120 P = 90 R = ? 𝑅= 𝑃 𝐵 = 90 120 =0.75 (change decimal to percent) 𝑅=75% are sleeveless Since we are asked how many percent are WITH SLEEVES: are with sleeves
  • 27.
    Let's Try Maria boughta dress that was originally priced at ₱1750. She got a 15% discount. How much will she pay?
  • 28.
    Let's Try B =1750 R = 15% P = ? 𝑃= 𝐵× 𝑅 (change percent to decimal) 𝑃=1750× 0.15 𝑃=₱ 262.50is the discount Since we are asked how much will she pay: 1750−262.50=₱𝟏𝟒𝟖𝟕.𝟓𝟎
  • 29.
    SEATWORK 1. A company’sgross sales for the month is ₱58,642.75. If 45% of the gross sales is the company’s gross profit, how much gross profit did the company get?
  • 30.
    SEATWORK 2. A departmentstore has a total stock of 750 shoes. Of this, 50% are for ladies, 30% are for men, and the rest are for children. Find the number of shoes in each category.
  • 31.
    SEATWORK 3. A basketballteam won 8 out of the total games that it played for the current season. This represents 32% of the total games. How many games did the team play in all?
  • 32.
    SEATWORK 4. A retailstore wants to determine their increase in sales from the previous month. If the sales last month is ₱50,000, while this month is ₱65,000, what is the rate of the increase?
  • 33.
    SEATWORK 5. There are240 male employees in the company. This represents 30% of the total number of employees. How many female employees does the company have in all?
  • 35.
    SEATWORK 1. A company’sgross sales for the month is ₱58,642.75. If 45% of the gross sales is the company’s gross profit, how much gross profit did the company get?
  • 36.
    SEATWORK B = 58642.75 R= 45% P = ? 𝑃 = 𝐵 × 𝑅 𝑃=58642.75× 0. 45 𝑃 = ₱ 26,389.24
  • 37.
    SEATWORK 2. A departmentstore has a total stock of 750 shoes. Of this, 50% are for ladies, 30% are for men, and the rest are for children. Find the number of shoes in each category.
  • 38.
    SEATWORK B = 750 R= 50%, 30%, ? P = ? 𝑃 = 𝐵 × 𝑅 𝑃 = 750× 0 .50 for ladies
  • 39.
    SEATWORK 3. A basketballteam won 8 out of the total games that it played for the current season. This represents 32% of the total games. How many games did the team play in all?
  • 40.
    SEATWORK 4. A retailstore wants to determine their increase in sales from the previous month. If the sales last month is ₱50,000, while this month is ₱65,000, what is the rate of the increase?
  • 41.
    SEATWORK 5. There are240 male employees in the company. This represents 30% of the total number of employees. How many female employees does the company have in all?