PERCENTAGES

2
WHAT’S IN
CHAPTER 2?
2–01 Percentages, fractions and decimals
2–02 Percentage of a quantity
2–03 Expressing quantities as fractions and percentages
2–04 Percentage increase and decrease
2–05 The unitary method
2–06 Profit, loss and discounts

IN THIS CHAPTER
YOU WILL:
convert between percentages, fractions and decimals
compare percentages, fractions and decimals
find a percentage of a number or metric quantity
express quantities as fractions and percentages of a whole
calculate percentage increases and decreases
use the unitary method to find a whole amount given a percentage of it
solve problems involving profit and loss, cost price and selling price
solve problems involving discounts and GST

Shutterstock.com/Sebastian Duda

ISBN 9780170351058 Chapter 2 Percentages

21
 2–01 Percentages, fractions and decimals
30
A percentage is a fraction with a denominator of 100; for example, 30% means 30 out of 100 or .
100
EXAMPLE 1
Convert each percentage to a fraction and a decimal.
1
a 35% b 33 %
18.6% c
3
SOLUTION
35 18.6 1 33 1
a 35% = b c 3
18.6% = 33 %=
100 100 3 100
7 18.6 × 10 33 1 × 3
= = 3
20 100 × 10 =
100 × 3
186
= 100
1000 =
93 300
= 1
500 =
3
1 1
35% = 35 ÷ 100 18.6% = 18.6 ÷ 100 33 % = 33 ÷ 100
3 3
= 0.35 = 0.186 = 0.3333…
= 0.3
EXAMPLE 2
Convert each number to a percentage.
3
a b 0.8 c 1.75
5
SOLUTION
3 =3
a × 100% b 0.8 = 0.8 × 100% c 1.75 = 1.75 × 100%
5 5
= 60% = 80% = 175%

To compare percentages, fractions and decimals:

convert them all to decimals
make them all have the same number of decimal places by adding zeros where necessary

EXAMPLE 3
4
Write , 75% and 0.725 in ascending order.
5
SOLUTION
4
= 4 ÷ 5 = 0.8 75% = 0.75 0.725
5
Write each decimal with 3 decimal places.
4
= 0.800 75% = 0.750 0.725 = 0.725
5
From smallest to largest: 0.725, 0.750, 0.800
So 0.725, 75%, 4 are in ascending order.
5

22 Developmental Mathematics Book 4 ISBN 9780170351058

 exercise 2–01
1 Write 30% as a fraction in simplest form. Select the correct answer A, B, C or D.
30 30 3 1
A B C D
1000 100 10 3

2 Write 4.5% as a decimal. Select A, B, C or D.

A 0.45 B
0.045 C
4.50 D
0.0045

3 Convert each percentage to a simplified fraction.

a 2% b
5% c
13% d
20%
e 23% f 30% g
38% h
45%
i 62% j
70% 95%
k 84% l
m 105% n
120% o 150%

4 Convert each percentage in Question 3 to a decimal.

5 Copy and complete each conversion from a fraction to a percentage.

3 3 3 3
a = × 100% = ___ % b = × ___ % = ____ %
4 4 8 8

6 Convert each fraction to a percentage.

1 2 5 3
a b c d
4 5 8 10
5 7 5 2
e f g h
12 10 9 3
7 13
i j
8 20

7 Convert each decimal to a percentage.

a 0.6 b
0.02 c
0.4 d
0.18
e 0.32 f 0.85 g
0.125 h
0.93
i 1.15 j
2.5

8 Write each set of numbers in ascending order by converting them to decimals first.
3 7 , 74%, 0.705 c 25%, 5 , 0.255
a , 0.34, 35% b
8 10 18

9 Write each set of numbers in descending order by converting them to decimals first.
3 3 5
a , 0.745, 76% b , 34%, 0.315 c 85%, , 0.845
4 10 6

10 Copy and complete this table.

1 1 7 4
Fraction
10 4 10 5
Decimal 0.05 0.4 1
Percentage 20% 60% 75%

ISBN 9780170351058 Chapter 2 Percentages

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 2–02 Percentage of a quantity
This table lists some commonly-used percentages for mental calculation.
Percentage Fraction Decimal
10% 1 0.1
10
12.5% 1 0.125
8
25% 1 0.25
4
1 1 0.3
33 %
3 3
50% 1 0.5
2
2 2 0.6
66 %
3 3
75% 3 0.75
4
80% 4 0.8
5
100% 1 1.0

EXAMPLE 4
Use mental calculation to find each quantity.
1
a 75% of $56 b 33 % of 18 km c
10% of 50 days
3
SOLUTION
3 1 1 1
a 75% of $56 = × $56 b 33 % of 18 km = × 18 c 10% of 50 days = × 50
4 3 3 10
= $42 = 6 km = 5 days

EXAMPLE 5
Find each quantity.
a 28% of $480 b
55% of 25 L c
2.5% of 20 years

SOLUTION
a 28% of $480 = 0.28 × $480 or enter 28 % × 480 = on a calculator
= $134.40
b 55% of 25 L = 0.55 × 25 L or enter 55 % × 25 = on a calculator
= 13.75 L
c 2.5% of 20 years = 0.025 × 20 × 12 months converting 20 years to months
= 6 months

24 Developmental Mathematics Book 4 ISBN 9780170351058

 exercise 2–02
1 Write 40% as a simplified fraction. Select the correct answer A, B, C or D.
40 40 4 2
A B C D
100 1000 10 5

2 Write 55% as a simplified fraction. Select A, B, C or D.

55 11 5.5 55
A B C D
100 20 10 1000

3 Write each percentage as a simplified fraction.

a 25% b
12.5% c
80% d
50%
1 2
100% g
e 33 % f 10% h
66 %
3 3
i 75% j
40%

4 Copy and complete the following.

1
a 25% of $260 = × 260 b
80% of 200 cm = × 200
5
= $ ____ = _____ cm

5 Use mental calculation to find each quantity.

a 10% of $800 b 25% of 8 years c
50% of 64 km
d 80% of 450 cm e 75% of $2400 f 150% of 24 years
1 1 2
g 33 % of 1200 L h 12 % of 16 days i
66 % of 96 m
3 2 3
1
j 12 % of $840 k 75% of $44 l 75% of 84 km
2
m 50% of $120 n 50% of $1.20 o 20% of $150
2 2
p 20% of $1.50 q 66 % of $42 r 66 % of $4.20
3 3
6 Find each quantity.
a 5% of $350 b 24% of 8 m c
60% of 85 m
d 12.5% of 56 years e 62% of 180 cm f
85% of 40 years
g 15% of 12 L h 45% of 1 day i
22% of 10 km
j 49% of $1260 k 3.5% of 25 days l
160% of $18 000

7 There were 65 000 people at the concert and 35% of the audience were male.
a How many in the audience were male?
b How many were female?

8 If a swimming pool holds 72 litres of water and is only 12.5% full, how many
litres of water would the pool hold when completely full?

9 Rhianna spent 88% of her holiday savings while overseas. If she had saved $8400,
how much money did she have left?

ISBN 9780170351058 Chapter 2 Percentages

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 2–03 Expressing quantities as fractions and percentages
amount
To express an amount as a fraction of a whole amount, write the fraction as and simplify
if possible. whole amount

EXAMPLE 6
Express each amount as a fraction.
1
a 32 marks out of 40 b 12 minutes out of 1 hours
2
SOLUTION
32
a 32 marks out of 40 =
40
4
=
5
12 1
b 12 minutes out of 1.5 hours = 1 hours = 90 min
90 2
2
=
15

amount
To express an amount as a percentage of a whole amount, calculate × 100%.
whole amount

EXAMPLE 7
Express each amount as a percentage.
a $150 out of $250
b 16 cm out of 4 m

SOLUTION
150
a $150 out of $250 = × 100%
250
= 60%
16
b 16 cm out of 4 m = × 100% 4 m = 400 cm
400
= 4%

When expressing amounts as fractions or percentages, all units must be the same.
Paul Thompson Images / Alamy

26 Developmental Mathematics Book 4 ISBN 9780170351058

 exercise 2–03
1 Express 42 out of 60 as a simplified fraction. Select the correct answer A, B, C or D.
42 6 14 7
A B C D
60 10 20 10

2 Express 36 out of 90 as a percentage. Select A, B, C or D.

A 36% B
40% C
30% D
4%

3 Copy and complete each statement to write the answer as a fraction.

15
a 15 out of 40 = = b 80 out of 220 = =
220
4 Express each amount as a fraction.
a 30 out of 50 b 18 mins out of 1 hour
c 25 cm out of 1 m d $6 out of $10
e 36 mL out of 1 L f 25c out of $4
g 3 months of 1 year h
16 m out of 2 km
i 8 hours out of 2 days

5 Express each amount in Question 4 as a percentage.

6 Copy and complete each statement to write the answer as a percentage.

18
a 18 girls out of 40 students = × 100% b 50 out of 80 = × 100%
80
= ____% = ____%

7 Express each amount as a percentage.

a 24 out of 60 b 15 out of 40
c 36 out 60 d 50c out of $5
e 12 cm out of 2 m f 8 hours out of 1 day
g 50 mL out of 2 L h 75c out of $2
i 48 mm out of 60 cm

8 When Justin went to bed, the temperature was 20°C. He woke up at 3 a.m. and the
temperature had dropped by 4°.
a What percentage decrease in temperature was this?
When Justin woke in the morning, the temperature had risen 6° since 3 a.m. What was
b 
the new temperature?
c What percentage increase was this compared to the original temperature?

9 Convert each mark below to a percentage and then order the students’ performances from
best to worst.

Blake: 50 out of 75 Grace: 60 out of 80 Kurt: 35 out of 50

Tahlia: 75 out of 90 Jayden: 55 out of 60 Isabella: 98 out of 100

ISBN 9780170351058 Chapter 2 Percentages

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 2–04 Percentage increase and decrease
WORDBANK
increase  To make larger.
decrease  To make smaller.

To increase an amount by a percentage, find the percentage of the amount and add it to the amount.
To decrease an amount by a percentage, find the percentage of the amount and subtract it from the amount.

EXAMPLE 8
a Increase $250 by 15%. b
Decrease 60 km by 8%.

SOLUTION
a Increase = 15% of $250 b Decrease = 8% of 60 km
= $37.50 = 4.8 km
Increased amount = $250 + $37.50 Decreased amount = 60 – 4.8 km
= $287.50 = 55.2 km

EXAMPLE 9
At a sale, a TV is reduced by 25% from its recommended retail price of $1148.
What is the sale price of the TV?
SOLUTION
Decrease = 25% of $1148
= $287
Sale price = $1148 – $287
= $861
British Retail Photography / Alamy

28 Developmental Mathematics Book 4 ISBN 9780170351058

 exercise 2–04
1 Increase $600 by 30%. Select the correct answer A, B, C or D.
A $180 B
$120 C
$420 D
$780

2 Decrease 180 m by 25%. Select A, B, C or D.

A 45 m B
135 m C
225 m D
145 m

3 Copy and complete these sentences.

To increase an amount by a percentage, find the percentage first and then ______ it to the
existing amount. To decrease an amount by a percentage, find the percentage first and
then ______ it from the existing amount.

4 Increase:
a $200 by 8% b 1200 m by 25%
c 4 days by 12.5% d 5000 km by 5%
1
e $6400 by 75% f 120 L by 33 %
3
5 Decrease:
a $2500 by 20% b 180 mins by 60%
c 7200 km by 37.5% d 2400 kg by 25%
e $620 by 18% 880 ha by 12.5%
f

6 Find the sale price of each item if the discount is 15% for all items in Jolly John’s store.
a tablet device $580
b home theatre $750
c computer $1640

7 Find the new sale price of each item if an increase of 5% is applied.

a shirt $85 b
pants $79.95 c shoes $120

8 Jordan earns $850 per week. His manager has given him a pay rise of 2.5%.
a What is his Jordan’s new weekly wage?
b What are his new annual earnings?

9 Olivia opened a shoe shop and added 10% to the cost price of all her shoes. After 2 weeks
she had not been selling much stock so she reduced the sale price of her shoes by 10%.
A red pair of women’s shoes has a cost price of $110.
a Calculate the original sale price of these shoes.
b Calculate the discounted price of these shoes. Is this the same as the cost price?

10 Increase $15 000 by 20% and then decrease the new amount by 20%. Why isn’t the final
answer $15 000? Discuss this in class.

ISBN 9780170351058 Chapter 2 Percentages

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 2–05 The unitary method

WORDBANK
unit  Unit means one or each. $6 per unit means $6 for one.
unitary method  A method to find a unit amount and then use this amount to find the total amount.

To use the unitary method:

use the given amount to find 1%
multiply 1% by 100 to find the total amount (100%).

EXAMPLE 10
Ryan donates 8% of his Christmas bonus to his local hospital each year. How much was his
Christmas bonus if he donated $280 to the hospital?
SOLUTION
8% of his Christmas bonus = $280
1% of his Christmas bonus = $280 ÷ 8 Calculating 1% first.
= $35
100% of his Christmas bonus = $35 × 100 Multiplying by 100.
= $3500
So Ryan’s Christmas bonus was $3500. Check: 8% × $3500 = $280

EXAMPLE 11
Georgia pays 22.5% of her wage in tax. If she pays $268.50 per week in tax, how much does she
earn per week before her tax is paid?
SOLUTION
22.5% of Georgia’s wage = $268.50
1% of Georgia’s wage = $268.50 ÷ 22.5 Calculate 1% first
= $11.9333...
100% of Georgia’s wage = $11.9333… × 100 Multiplying by 100
= $1193.33…
≈ $1193.33 Rounding to the nearest cent.
So Georgia’s weekly wage is $1193.33. Check: 22.5% × $1193.33 ≈ $268.50

Answers to money problems should be rounded to the nearest cent.

30 Developmental Mathematics Book 4 ISBN 9780170351058

 exercise 2–05
1 If 25% of an amount is $65, what is the amount? Select the correct answer A, B, C or D.
A $260 B
$650 C
$250 D
$265

2 If 3% of an amount is $180, what is the amount? Select A, B, C or D.

A $600 B
$6000 C
$60 D
$1800

3 Is each statement true or false?

a If 10% = $360, then 1% = $36
b If 55% = $1100, then 1% = $2
c If 60% = $240, then 1% = $40

4 Copy and complete each solution.

a 25% of an amount = $450 b 40% of an amount = $560
1% of the amount = $450 ÷ ___ 1% of the amount = $560 ÷ ___
= $____ = $____
100% of the amount = $____ × 100 100% of the amount = $____ × 100
= $_____ = $_____
5 Find each total amount if:
a 5% of it is $90 b 10% of it is $60
c 25% of it is $300 d 12% of it is 720 m
e 64% of it is 1280 L f 80% of it is 168 m
g 25% of it is 4 hrs h 7% of it is $2100
i 44% of it is 880 kg

6 Ganesh scored 75 runs in a game of cricket. This was 15% of his team’s runs. How many
runs did Ganesh’s team score?

7 Brooke paid $120 to have her gold chain valued. This was 2.5% of the chain’s value. How
much is her gold chain worth?

8 The town of Barangee has 120 people who cannot speak English. This is 6% of the town’s
population. How many people live in Barangee?

9 Adam pays 26.5% of his wage in PAYG tax each week.

a If Adam’s tax is $296.80, how much is his wage?
b How can you check if this amount is correct?

10 Melissa spent 45% of her savings at a factory outlet store by midday.

a If she had spent $67.50 by midday, how much were her savings?
b How much money did Melissa have left?

ISBN 9780170351058 Chapter 2 Percentages

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 2–06 Profit, loss and discounts
WORDBANK
cost price  The price at which an item was bought by a retailer
selling price  The price at which an item was sold by a retailer
profit  To sell an item at a higher price; profit = selling price – cost price
loss  To sell an item at a lower price; loss = cost price – selling price
GST  Goods and services tax charged by the government on most goods and services bought.

EXAMPLE 12
A watch was bought for $24 and sold for $36.
a Find the profit.
b Calculate the profit as a percentage of the selling price.

SOLUTION
a Profit = $36 – $24 = $12
12 profit
b Profit as a percentage of the selling price = × 100% × 100%
36 selling price
1
= 33 %
3
EXAMPLE 13
A pair of headphones were bought for $64 and sold for $50.
a Find the loss.
b Calculate the loss as a percentage of the cost price.

SOLUTION
a Loss = $64 – $50 = $14
14 loss
b Loss as a percentage of the cost price = × 100% × 100%
64 cost price
7
= 21 %
8

EXAMPLE 14
Lachlan bought a gym set worth $340 at a sale. 10% GST was added to the price, but he was then
given a 25% discount. How much did Lachlan pay for the gym set?
SOLUTION
Price of gym set including GST = $340 + 10% of $340 Add the GST
= $374
Discount = 25% of $374 = $93.50
Price paid = $374 – $93.50 = $280.50

32 Developmental Mathematics Book 4 ISBN 9780170351058

 exercise 2–06
1 A cricket ball was bought for $38 and sold for $45. What was the profit or loss? Select the
correct answer A, B, C or D.
A profit $7 B
loss $7 C
profit $8 D
loss $8

2 A tent was bought for $212 and sold for $205. What was the profit or loss?
Select A, B, C or D.
A profit $7 B
loss $7 C
profit $8 D
loss $8

3 Copy and complete this table.

Cost price Selling price Profit or loss

$18.00 $26.00 $8.00 profit

$25.00 $38.00

$50.00 $36.00

$350.00 $60.00 loss

$760.00 $35.00 profit

$1290.60 $108.50 loss

4 Jamal bought refrigerators for $800 and sold them for $1200.
a What profit did he make on each refrigerator?
b Find the profit as a percentage of the cost price.
c Find the profit as a percentage of the selling price.

5 Lauren bought apples from the market at 25c each and sold them for 40c each. Find her
profit as a percentage of:
a the cost price b the selling price

6 Cameron bought old motor bikes for $750, rebuilt them and then sold them for $1250.
a What profit did he make on each bike?
b Find the profit as a percentage of the cost price.
c Find the profit as a percentage of the selling price.

7 The following items are for sale at Wurst and Moore, but 10% GST has to be added to
find the selling price. Calculate the GST and the selling price for each item.
a Dress $120 b
Shirt $55 c
Trousers $75 d Shoes $140
e Belt $32 f
Scarf $26 g Necklace $48 h
Tie $36

8 During a clearance sale, each item in Question 7 has its selling price discounted by 30%.
Find the discount price of each item in Question 7.

9 Reece bought a new phone and traded in his old phone for a $50 discount off the price.
The listed price of the new phone was $420 plus 10% GST. How much did Reece pay for
his new phone?

ISBN 9780170351058 Chapter 2 Percentages

33
 LANGUAGE ACTIVITY
FIND-A-WORD PUZZLE
Make a copy of this page, then find all the words listed below in this grid of letters.

C R E G A T N E C R E P
O E E C I R P C O S T N
M T S E V W C O N L A O
M A Y S I T B U V P M I
I I T A L D I T E C O T
S N I E S E P W R T U A
I E T R T C A N T O N C
O R N C P R O F I T T I
N R A N Y E B E S S O L
E Q U I V A L E N T O P
W A Q U E S T R A D E P
S L A P S E L L I N G A

AMOUNT CONVERT COST DECREASE

EQUIVALENT INCREASE LOSS PERCENTAGE
PROFIT PRICE QUANTITY SELLING

34 Developmental Mathematics Book 4 ISBN 9780170351058

PRACTICE TEST 2
Part A General topics
Calculators are not allowed.
1 Evaluate: 22 – 32 × 2 8 Find the value of d if the perimeter of
this rectangle is 68 m.
2 List all of the factors of 6.

3 Given that 15 × 6 = 90, evaluate 1.5 × 6. 12 m

4 Find 75% of $400.

18 dm
5 Simplify .
45
9 Simplify –2 × x × 8 × y2
6 Write these decimals in ascending order:
8.8, 8.89, 8.819. 10 Find the range of these scores:
12, 10, 9, 15, 17, 13.
7 What is the probability of a person
chosen at random having a birthday in a
month beginning with A?

Part B Pecentages
Calculators are allowed.
2–01 Percentages, fractions and decimals
11 Convert 30% to a decimal. Select the correct answer A, B, C or D.
A 0.03 B
0.3 C
3.00 D
0.003
1
12 Convertto a percentage. Select A, B, C or D.
5
A 5% B 50% C 25% D
20%

2–02 Percentage of a quantity

13 Find 25% of $1800. Select A, B, C or D.
A $450 B
$360 C
$4500 D
$3600

14 Find each quantity.

1
12 % of 16 hours c
a 20% of 55 m b 80% of 65 L
2
2–03 Expressing quantities as fractions and percentages
15 Write each amount as a fraction.
a 24 marks out of 30
b 20 minutes out of 1 hour
c 30 cm out of 4 m

16 Write each amount in Question 15 as a percentage.

ISBN 9780170351058 Chapter 2 Percentages

35
 PRACTICE TEST 2
2–04 Percentage increase and decrease
17 a Increase $550 by 20%
1
b Decrease $3600 by 33 %
3
18 A photocopier is discounted by 35% from its selling price of $1180. Calculate its reduced
price.

2–05 The unitary method

19 Selma donated $27 to charity, which was 15% of her savings. What was her total savings?

2–06 Profit, loss and discounts

20 If the selling price of a lounge suite was $900 and the cost price was $750, find:
a the profit
b the profit as a percentage of the cost price.

21 Add 10% GST to the cost of a digital tablet priced at $205.

36 Developmental Mathematics Book 4 ISBN 9780170351058