Republic of the Philippines

Marikina Polytechnic College

Sta. Elena, Marikina City

DETAILED LESSON PLAN IN MATH III: FUNDAMENTALS OF MATHEMATICS

Prepared by: Rizza T. Noble

I. Objectives

General Objective: To understand the concept of Percent

Specific Objectives:

At the end of the lesson, the students will be able to:

1. define percent,
2. express percent as decimal and fraction, and vice versa,
3. define base, rate, and percentage,
4. identify the base, rate, and percentage in a given problem,
5. compute the base, rate, and percentage,
6. apply the concept of base, rate, and percentage in interest, discount, and
commission,
7. solve word problems involving base, rate, and percentage,
8. participate actively in the class discussion.

II. Subject Matter

Topic: Percent

References:

Avecedo, Reinar A. (2012). Basic Mathematics. Metro Manila: Great Books

Publishing.

Arellano, E. et al. (2010). Fundamentals of Mathematics 1. Metro Manila:

Lorimar Publishing Inc.

Materials:
Cartolina
Boards
Chalk/Marker

Values Infused:
Patience, Determination, Honesty
III. Procedure

A. Preparation

Teacher’s Activity Student’s Activity

“Good afternoon, class.” “Good afternoon, ma’am.”

“Who are absent today?” (Students will say the names of absentees)

“Before we start our lesson for today, let us first “Decimals are numbers that have a decimal
have a review of the previous lesson. Last Friday, point.”
Ms. Salamat discussed about decimals. Who
among you here would like to define what a
decimal is?”

“Very good. How about the classifications of “There are terminating and non-terminating,
decimals?” and repeating and non-repeating decimals.”

“Correct. You have also discussed about “Yes, ma’am.”

conversion of decimals to fraction, right?”

“How will you convert decimals to fraction?” “Sorry ma’am, I have no idea.”

“Ok, can anyone answer that question?” “We can convert decimals into fraction by the
way it is read.”

“That’s it! For example, we have 0.7; it can be 385

7 “ ”
converted to because it is read as seven tenths, 7 as 1000
10
the numerator and 10 as the denominator. How about
0.385? ”

“Very good! Seems like we can now proceed to our next

lesson. Actually, converting decimals to fraction and
vice versa are important because they are used in our
next topic. So, you must understand first the concepts of
fractions and decimals.”

B. Presentation

Teacher’s Activity Student’s Activity

“Who among you here are fond of going to the (Some students will raise their hands.)
mall?”

“Have you noticed “Yes, ma’am.”

these signs?”

“What have you noticed in the examples?” “They have %”

“Yes, all the examples have pe
percent signs. Kindly, “Percent means per hund
undred.”
define what percent is. Anyone?
ne?”

“Yes, the word percent comess from the Latin word 50 1 75 3

per centum which means perr hhundred or for every “ or and or .”
.
100 2 100 4
one hundred. Percent is a ratio
tio whose second term
is 100 and it also be a fraction
on whose denominator
45
is 100. So, for example, 45% is equal to which
100
9
is in simplest form. Now, going bback to the first two
20
examples, what is 50% in fraction?
action? 75%?
75%?”

“Is there any question regardi

ding the definition of “Can it also be in decim
imals, ma’am?”
percent?”

“Yes, of course. Since you’vee aalready learned about “No, ma’am.”

converting fractions to decimal
als and vice versa, we
can also add conversion off ppercent to fraction,
percent to decimal, and vice vversa. Now, can you
visualize percent is?”

“Ok, consider these examples.”

.”

“The first grid above is divid

ided into 100 smaller “77 out of 100 or 77%.”
.”
squares. Out of 100 squares, 96 are shaded. We can
therefore say that 96 out 100 or 96% of the squares
are shaded. Can anyone give ve the percent of the
shaded squares in the second gr
grid?”

“Very good. Going back too your question, can (Students will expresss their
th ideas.)
percent be in decimal and thee answer is yes. How
do you think can we express per
percent in decimal?”

“Good ideas. We can express ppercent as decimal by

dividing the number by 1000 oor simply move the
decimal point two places to the left and remove the
“%” symbol.”

Examples:

1. 42% 1. 42% × 100=0.42

2. 100% 2. 100% × 100=1.0 or 1
3. 3% 3. 3% × 100=0.03
“How about from decimal to percent?” (Students will express their ideas.)

“To express decimal as percent, multiply the

number by 100 or move the decimal point to the
right and affix the “%” symbol.”

Examples:

1. 0.45 1. 45%
2. 1.28 2. 128%
3. 12.567 3. 1256.7%

“Let us proceed to expressing fractions as percent.

There are two ways that you can do to express
fractions as decimals. First, by making the
denominator equal to 100. Affix the percent
symbol.”

Examples:

   75%
3 3 25 75
1. 1.
4 4 25 100
   35%
7 7 5 35
2. 2.
20 20 5 100
   92%
23 23 4 92
3. 3.
25 25 4 100
   94%
47 47 2 94
4. 4.
50 50 2 100
   50%
4 4 12.5 50
5. (challenge) 5.
8 8 12.5 100

“The second way is by first expressing the fraction

as decimal then multiply it by 100, and affix the
percent symbol.”

 3  4  0.75 100  75%

3 3
1. 1.
4 4
 7  20  0.35 100  35%
7 7
2. 2.
20 20
 23  25  0.92  100  92%
23 23
3. 3.
25 25
 2  27  0.074074  100  7.40%
2 2
4. (challenge) 4.
27 27

“Let us now move on to application of this

knowledge in percent. Study this figure:”
P

R B

“Inside the triangle which is divided into three

parts, we can see P which rrefers to Percent, R
which refers to Rate, and B w which refers to Base.
We can solve a percentage pro problem by using this
triangle but first let us define ea
each term.”

Percentage- the proportion orr sshare in relation to a

whole. It is obtained by multipl
iplying the rate and the
base.

Rate- the value obtained fro

from the quotient of
percent and base commonly exp
xpressed in percent.

Base- the whole where the perc

ercentage is taken. It is
obtained by dividing the percen
entage by rate.

(The teacher will cover eachh letter that is being

defined to show the relations
nship of each in the
figure.)

“Consider this example:”

The BTTE IV-H class is compposed of 48 students.

Of this, 37.5 are males. How m
many females are in
the class?

“In the problem, the total numb mber of students is 48;

it is called the base (B). The ma
males comprise 37.5%
of the class; it is called the rate
ate (R). Since we have
the given B and R, therefore, re, we are looking for
percentage (P).”

R  B  0.625  48
 30
There are 30 female students
ts in the class.

“Basing on the formula in the triangle, we can find the

rate and the base using the following formulas:”
R and B 
P P
B R

“Is there any question about this top

topic?” “No, ma’am.”
“If there are no questions, we will now proceed to the
problems involving percent. Kindly read the definition.”

1. Discount- is an amount deducted from the original

price.

“A book has a tag price of Php 380. I bought it at a 20%

discount. How much did I pay for the book?”

“In the problem, Php 380 is called the tag price, original
price, list price, or market price. In short, it is the base.
Whereas, 20% is the rate of discount. We are looking for
the new price of the book if we deduct the discount. It is
now called the net price. Here the steps in obtaining the
net price.”

D  R  OP
 0.2  380
 76 or Php 76
1.

NP  OP  D
 380  76
 Php 304
2.

“Here are other ways to get the answer:

NP  OP  ( R  OP )
 380  (0.2  380)
 Php 304
1.

NP  (100%  20%)  380

 0.8  380
 Php304
2.

2. Commission- the amount paid to a person or agent for

the services rendered.

“Ian works for a health product company which gives

employees an 8% commission for all sales made. Aside
from that, he also receives a fixed monthly salary of
Php24 500. Last month, Ian’s accumulated sales total
Php128 800. How much was his total pay last month?”

“In the problem, 8% is the rate of commission (R). Php24

500, the monthly salary and, Php128 800, the total sales

C  R  GP
or gross proceeds (GP).”

 0.08  128,800
 10,304
1.

The commission of Ian for the month was Php10 304. To

get his total pay:

TP  S  C
 24,500  10, 304
 Php34,804
2.

Ian’s total pay for the month was Php34 804.

3. Interest- amount charged for the use of money.

“Mr. Cordon made a loan of Php250 000 from a bank

which offers a 7.5% simple interest per annum. He paid
the whole amount plus the interest after 18 months. How
much did Mr. Cordon pay in all?”

“The amount borrowed or loaned, Php250 000, is called

the principal (P) while 7.5% is the rate of interest (R). An
additional term here is time (T). The unknown in the
problem is the amount (A), which is the sum of the
principal and the interest.”

I  P  R T
 250, 000  0.075  1.5
 Php 28,125
1.

Here, the time 8 months is converted to years, by

dividing it by 12 obtaining 1.5. Therefore, the interest for
the loan is Php28 125. To find the amount,

A PI
 250, 000  28,125
 Php 278,125
2.

The amount to be paid after 18 months is Php278 125.

“Is there any question about this?” “No, ma’am.”

“Well then, if there are no other questions, let us test how

much you have learned. Get 1 whole sheet of yellow
paper and answer the following:”

I. Directions: Complete the table. Express all

fractions in simplest form and round non-
terminating decimals to the nearest hundredth.

Fraction Decimal Percent Fraction Decimal Percent

7 7
1 1 0.07 7%
100 100
4 4
2 3 2 3 3.025 302%
16 16
5
3 0.005 3 0.005 0.5%
1000
4 8 8
4 8 800%
1
5 12% 12
5 0.12 12%
100
7
6 % 875 7
8 6 0.00875 %
100000 8

II. Solve the following problems. Answers:

1. Thirty percent of the guests during Cynthia’s party Rate : 30% male
were male. There were 28 female guests who came.
70% female
How many guests in all did Cynthia have? Identify
1. Percentage : 28 feamale
Base : P  R  B
the percent, rate and base.

28  0.7  40
2. Elsa bought a computer set for Php28 000. It was
discounted by 12%. How much will Elsa pay?
Therefore, there were 40 guests who came
3. A salesman gets a basic salary of Php15 250 and during Cynthia’s Party.
gets a commission of 5.5% on all appliances he
sells for Php200 000. How much did he earn in a Original Price : 28000
month when his sales amounted to Php400 000? Disount Rate : 0.12
Net Price:OP  DR=D
28000  0.12=3360
4. A vendor borrowed Php18 000 from their 2.
cooperative. If the rate of interest was 12.5% a
year, how much interest did he pay at the end of 2
OP-D=NP
28000  3360  24640
years?

Therefore, Elsa paid Php24 640 for the

computer set.

Commission:R  GP  C
2(0.055)  400000  C
0.11 400000  C
44000  C
3.

Total Pay:S  C  TP
15250  44000  59250
Therefore, the salesman earned Php59 250 in
a month.
Interest:I  P  R  T
I  18000  0.125  2
I  4500
Amount:A  P  I
4.

A  18000  4500
A  22500
Therefore, the vendor paid Php22 500 after 2
years.

C. Summary
Percent comes from the Latin word per centum which means per hundred or for
every one hundred. It can be expressed as fraction or decimal and vice versa. The
concept of percent is widely used in the real world situations in areas such as
finding the discounts, commission or simple interest.

IV. Assignment

Directions: Define the following:

1. Ratio
2. Proportion
Reference:
Arellano, E. et al. (2012). Fundamentals of Mathematics 1. Metro Manila:
Lorimar Publishing Inc.

Approved by:

Mr. Marlon C. Altiche

Resource Teacher, Math III