The document provides lessons and exercises on solving percent problems involving sales tax, selling price, and other related topics. It begins with reading passages and examples to introduce the concepts of sales tax and how to calculate tax amounts. Several exercises are included for students to practice calculating missing values in tables with information on selling price, tax rate, sales tax amount, and total cost. The exercises aim to help students learn how to solve word problems involving sales tax.

3. TODAY’S LESSON:
Solving percent
problems involving
finding the percent of
increase/ decrease on
discounts, original
price, rate of discount,
sale price, and mark-
up price

4. OBJECTIVE:
The learner solves
percent problems
involving finding the
percent of increase/
decrease on discounts,
original price, rate of
discount, sale price,
and mark-up price

5. Reading
drill
MAGNETS
Magnets have the power of attracting
objects made of steel, iron, and other metals.
The discoveries of the magnet and the many
things that have been made out of it have
brought about many discoveries and useful
things.

6. Reading
drill
The magnet makes possible the compass
that was used and still being used by
travelers- pilots, sailors, boy scouts, soldiers,
engineers, and others. The magnet which
makes use of electricity has made all types
of electric and industrial motors.

9. Identify the base, percentage
and rate in a problem.
6 is 25% of 24
20% of 15 is 3
30 is 50% of 60

10. KING BACK
L
Do what is asked for:
1)What is 25% of 30? _______
2)Forty is what percent of 200?_______
3)18 is 30% of what number? ________

11. What do the
rates in the
tree balls
mean?

12. The pupils of Lundagin Elementary School had an
educational trip. One of the places they visited was
Lukban, Quezon. While the group was going around
the place the attention of some pupils was caught by
the signs in one of the stalls. 15% off, 10% off, and
12% off. Can you tell what the signs mean?
PROBLEM OPENER

13. EXERCISE 1
Aling Conching went to a factory outlet of garments
to avail of low prices and a good profit. Underwear
A was originally sold at P50 each.
She asked herself the following:
a)If she was given 20% discount of the original
price, how much was the sale price?

14. b)In case she will decide to sell underwear A
with a 25% profit of the original price, how
much will the mark up price be?

15. *To find the sale price, find the amount of
discount by multiplying the original price (base)
by the discount (rate) then find the new price
by subtracting your computed discount from
the original price.
*The original price is the base, the percent of
increase or decrease is the rate, and the sale
price is the percentage.

16. EXERCISE 2
Nancy was offered a house and lot with an original
price of P3,500,000. The owner of the property wanted
to sell it to raise funds for her daughter’s education.
The data below was the basis for her decision to buy.
Item Original
Price
Rate of
discount
Discount Sale price
House and
Lot
P3,500,000 15%

17. When she reached home, she made a plan to have a
marked-up price attractive to her customers as shown
below.
Complete the table.
Item Original
Price
Rate of
discount
Discount Sale
price
House and
Lot
P3,500,000 25%

18. 1) Answering the questions:
A) Who was offered a house and lot?
B) What was the original price of the property?
C) Why did the owner of the property want to
sell it?
D) If you were Nancy, what decision will you
make? Why?

19. Find the missing data.
ITEM Original Price
Rate of
Discount
Discount Sale Price
Brand New
Car
P2,500,000 8%
A.
B.
ITEM Original Price
Rate of
Discount
Discount Sale Price
Brand New
Car
P2,500,000
3
8
%
EXERCISE 3

20. EXERCISE 4
Find the missing data.
Original
Price
Rate of
Discount
Discount Sale Price
1.) P220 10%
2.) P235 P47
3.) P930 P874.20

21. EXERCISE 5
Solve the problem.
1.) If the original price is P125 and the
rate of discount is 25%, what is the
amount of reduction? Sale price?

22. How do you solve for percent
problems involving
increase/decrease? discounts?
original price? rate of discount? sale
price? mark up price?
What have you learned?

23. Find the missing entries.
A S S E S S M E N T
ORIGINAL PRICE RATE OF DISCOUNT DISCOUNT SALE PRICE
1) P200 15% P170
2) P250 20% P50
3) 10% P60 P540
ORIGINAL PRICE RATE OF PROFIT DISCOUNT MARK-UP PRICE
1) P85 25% P170
2) P90 20% P18
3) 88 15% P100.20

24. Analyze and solve the problems.
1. Mrs. Santos bought a barong with 15% discount. How much
did she save and pay if the tag price of the barong is P1,575?
2. Laura bought an RTW dress for P575 at 20% discount. What
was the original price?
3. The sale price of an item is P2,060. If this is 60% higher than
the cost, what is the original price?
A S S I G N M E N T

26. TODAY’S LESSON:
Solving word
problems in
commission, rate
of commission,
total sales, total
income

27. OBJECTIVE:
The learner
solves word
problems in
commission, rate
of commission,
total sales, total
income

28. Reading
drill
MAGNETS
Magnets have the power of attracting
objects made of steel, iron, and other metals.
The discoveries of the magnet and the many
things that have been made out of it have
brought about many discoveries and useful
things.

29. Reading
drill
The magnet makes possible the compass
that was used and still being used by
travelers- pilots, sailors, boy scouts, soldiers,
engineers, and others. The magnet which
makes use of electricity has made all types
of electric and industrial motors.

30. KING BACK
L
Do what is asked for:
a. 3% of 600=N
b. 50% of __ is 45.
c. What is 40% of 5?
d. 7% of 500=N
e. 45 is N% of 50

31. What do you call the
amount given to the sales
agent after selling an item
of the company aside
from having a basic
monthly salary?
What does commission
mean?

32. COMMISSION is the amount a person is paid for
selling something for another person. That something
can be goods, houses, car, etc.
Finding the commission is the same as finding a
certain percent of a given number or amount.
The gross proceeds are the total sales while the
amount left after subtracting all the expenses from the
total sales is the net proceeds.

33. PROBLEM OPENER
Bing, a teacher, is also a sales agent of
her friend who owns an appliance store.
She sells appliances with 5%
commission. She asked herself the
following:

34. PROBLEM OPENER
She asked herself the following:
a) If she sells a stand fan at P800, how
much is her commission?
b) If she sells 5 stand fans, how much
is her total sales and total income?

35. PROBLEM OPENER
c) If she sells a TV set at P32,000 and
receives a commission of P3,200,what is
the rate of her commission?

36. EXERCISE 1
Sixto works as a sales agent in an appliance
center with basic monthly salary of P12,000. He
is given 8% commission on all items he sells
above P50,000. At the end of the month, he
needs to know how much money he had.

37. Basic
Salary
Total
Sales
Above
P50,000
Rate of
Commission
Commission
Total
Income
P12,000 P275,000 8%
P12,000 P275,000 P20,250
He prepares a table and solves.

38. EXERCISE 2
Find the missing entries.
Basic
Salary
Total Sales
Above
P50,000
Rate of
Commission
Commission
Total
Income
P13,798 P278,000 5%
P13,798 P278,000 P14,535
P13,798 6% P20,550

39. Find the missing data.
EXERCISE 3
Total Sales
Rate of
Commission
Commission
Basic
Salary
Total
Income
1) 20% P600 P14,567
2) 18% P1,620 P2,536
3) P15,000
4) P120,000 20% P45,000
5) P80,000 15% P20,000

40. EXERCISE 4
Solve the problems.
1. Jim, a sales agent, has an income of P30,000 and
receives a commission of 5% on all sales above
P75,000. If his basic salary is P13,500, what is his
total sales?
2. Manuel, a sales agent, has a basic salary of
P18,000 and a commission of 20% on all sales
above P80,000. If his total sales is P290,000, how
much is his total income?

41. How do you solve the commission? rate
of commission? total sales? total
income?
What have you learned?

42. Find the missing entries.
A S S E S S M E N T
Basic
Salary
Sales
Rate of
Commission
Commission
Total
Income
P15,000 P120,000 20%
P14,500 P300,000 P45,000 P59,500
P30,000 P170,000 25%
P18,000 18% P81,000
P50,000 P800,000 P160,000

43. Analyze and solve the problem.
1. A salesman sells a car for P860,000. If he receives a
commission of 20%, how much will be his commission?
A S S I G N M E N T

45. TODAY’S LESSON:
Solving word
problems
involving sales
tax, selling
price

46. OBJECTIVE:
The learner
solves word
problems
involving sales
tax, selling price

47. Reading
drill
MAGNETS
Magnets have the power of attracting
objects made of steel, iron, and other metals.
The discoveries of the magnet and the many
things that have been made out of it have
brought about many discoveries and useful
things.

48. Reading
drill
The magnet makes possible the compass
that was used and still being used by
travelers- pilots, sailors, boy scouts, soldiers,
engineers, and others. The magnet which
makes use of electricity has made all types
of electric and industrial motors.

49. KING BACK
L
Read, analyze, and solve.
A salesman is working on 8%
commission. If he wants to make
P14,400 commission in a month, how
much must he sell?

50. Every year, your parents pay an amount
to the government. What do you call
this amount paid to the government?
Why is there a need for us to pay our
taxes?

51. SALES TAX is a consumption tax
imposed by the government on
the sale of goods and services.

52. PROBLEM OPENER
Jetli needs to buy a book. He has P150 for a
book. Is the money of Jetli enough to buy the
book which costs P140.00 plus a sales tax of
6%? His younger sister gives him P45 to buy a
pencil case with a selling price of P30. What is
the rate of sales tax if the sales tax is P0.90?

53. EXERCISE 1
Nena intends to buy a car. She thinks
of the tax the government imposes.
She makes a table showing the rate of
sales tax imposed as shown below.

54. Item
Selling
Price
Rate of
Sales Tax
Sales Tax
Total Cost
of the Item
Brand New
Car
P2,500,000 6%
Slightly
Used Car
P1,900,000 P2,090,000
Second
Hand Car
4% P20,000

55. EXERCISE 2
Look for the missing data.
Item Selling Price
Rate of Sales
Tax
Sales Tax
Total Cost of
the Item
House and
Lot
P3,500,000 6%
Second
Hand Car
P950,000 P997,500
Second
Hand
Jeepney
4% P10,000

56. Find the missing data.
EXERCISE 3
Selling
Price
Rate of
Sales Tax
Sales Tax Total Cost
1) P200 3%
2) P680 P34 P795
3) P750 P795
4) P2,500 8%
5) 6% P300

57. EXERCISE 4
Solve the problems.
1. Mr. Fronda bought a picture frame for P510
inclusive of 6% sales tax. How much is the
tax? What is the selling price?
2. A sales tax for an item is P420 or 6%. How
much is the total cost and the selling price of the
item?

58. How do you solve for the sales tax,
rate of sales tax, and selling price?
What have you learned?

59. Fill in the data to complete the table.
A S S E S S M E N T
Selling Price
Rate of Sales
Tax
Sales Tax Total Cost
1) P1,600 3% P48
2) P4,500 6% P4,770
3) P900 4%
4) P9,000 P720
5) P600 P10,600

60. Analyze and solve the problem.
1. A lady’s bag worth P1,500 has a sales tax of 6%.
How much will a buyer pay for the bag?
2. A food item has a sales tax of P22.40 or 4%.
How much is the selling price of the item? How
much is the total cost paid by the customer?
A S S I G N M E N T

62. TODAY’S LESSON:
Solving word
problems
involving simple
interest,
principal, rate,
and time

63. OBJECTIVE:
The learner
solves word
problems
involving simple
interest,
principal, rate,
and time

64. Reading
drill
MAGNETS
Magnets have the power of attracting
objects made of steel, iron, and other metals.
The discoveries of the magnet and the many
things that have been made out of it have
brought about many discoveries and useful
things.

65. Reading
drill
The magnet makes possible the compass
that was used and still being used by
travelers- pilots, sailors, boy scouts, soldiers,
engineers, and others. The magnet which
makes use of electricity has made all types
of electric and industrial motors.

66. KING BACK
L
Read, analyze, and solve.
The sales tax for an item is P125.
The cost is P3,125. What is the ratio
of the sales tax? How much is the
selling price?

67. Who has seen a bank
book? What can you
see in it? Does it have
an interest? What
about the principal?

68. PROBLEM OPENER
Rhoda has a deposit of P5,000 in a savings account for
2 years. If the bank pays simple interest at the rate of
6%, how much interest will she receive?
1) Answering the questions:
a. Who has a savings account in a bank?
b. How much is her deposit?
c. If you were Rhoda, will you open a savings account
in the bank? Why?

69. EXERCISE 1
The Sixth Grade Club had three rummage sales and was able
to raise a good amount. The officers planned to deposit the
money in a savings account with simple interest. Their
president presented a table during their meeting and
discussed as in:
Principal Rate of
interest
Interest Time Total
Amount
a) P30,500 9% 6 mo.
b) P30,500 P1,930 9 mo.
c) 12% P9,300 1 year

70. Fill in the needed data to complete the table
of savings account of depositors
Principal Rate of
interest
Interest Time Total
Amount
a) P30,500 6% P960 2 years
b) P10,000 P1,930 4 years P14, 400
c) 9%% 4 ¾ years

71. EXERCISE 2
Complete the table.
Principal
Rate of
Interest
Interest Time
Total
Amount
P500 P150 1 year
5% P1,800 2 years
P6,000 10% 12 mo.
P7,000 20% 3 years
P20,000 P10,000 5 years

72. Solve the problems.
1. Three years ago, Ruby borrowed P12,000. If she
paid back P15,200, what was the rate of simple
interest?
1. Laura applied a loan of P8,000 at a yearly
interest of 10%. If she paid back the credit union
P9,600, how many years was her loan?
EXERCISE 3

73. How do you solve for the simple
interest? rate of interest? and time?
What have you learned?

74. Find the missing entries in the table.
A S S E S S M E N T
Principal
Rate of
Interest
Interest Time
Total
Amount
P1,000 20% P200 1 year
P2,000 15% P600 2 years
P2,500 25% 3 years
P650 P260 4 years
P2,500 12% 5 years

75. Analyze and solve the problem.
1. Nena borrowed P75,000 from a credit union. At
the end of 2 years he has to pay back 8% interest.
How much is the interest?
2. Ricardo’s father borrows P90,000 from a
financial institution. At the end of 2 ¾ years he
has to pay an interest rate of 20%. How much will
he pay back the financial institution?
A S S I G N M E N T

77. Weekly
Assessment