A ratio is a comparison of two numbers using division.

The ratio of a to b is
ab
with b 0
A ratio is an ordered pair of numbers, written a:b, with b 0
As you can see there are more than one way to express a ratio. For example, if
you have 6 pencils and 2 pens all the followings are good ways to express the
ratio of pens to pencils
2:6
Ratio of pens to pencils
26
The word "per" also means a ratio
For example, gas mileage such as 50 miles per 4 gallons means
504
Wage such as 25 dollars per hour means
251
Continued ratio: The ratio of three or more quantities is called continued ratio
The ratio of 4 to 8 to 12 is the continued ratio 4:8:12
We get the continued ratio above by combining 3 ratios
4:8, 8:12, and 4:12
When doing ratios, make sure that quantities are in the same units first
Ratio of 24 inches to 6 feet
Since 1 foot = 12 inches, 6 feet = 6 12 inches = 72 inches

Now, you can do the ratio of 24 inches to 72 inches

2472
It may be useful to simplify a ratio sometimes such as the one immediately above
Just divide both numerator and the denominator by the greatest common factor
24 2472 24
We get:
13

A little word problem: A classroom has 50 students and the ratio of males to
females is 2 to 3. How many students are females?
2 to 3 is the same thing as 20 to 30
20 + 30 = 50
Therefore, there are 30 females in this class
Answer the questions below by writing the ratios for each one. (the first one is done for
you)
What is the ratio of apples to
oranges? 2:5

What is the ratio of apples to

oranges?

What is the ratio of tables to chairs?

What is the ratio of cars to buses?

The instructions on a bottle of juice say it should be mixed with 1 part juice to 6 parts
water.
a ) What is the ratio of juice to water?
b) What is the ratio of water to juice?
A recipe has 4 ounces of butter and 9 ounces of sugar.
a ) What is the ratio of butter to sugar?
b) What is the ratio of sugar to butter?

A class has 13 boys and 16 girls. What is the ratio of girls to boys?
A street has 11 single-story and 9 two-story houses. What is the ratio of two-story to
single-story houses?
Sam is twice as old as Jack. What is the ratio of Sam's to Jack's ages?
Simplify the ratios below. (the first one is done for you)
48 : 60

4:5

500 : 200

44 :
22

100 : 75

60 :
95

625 : 25

800 : 15

2400
: 60

99 : 66

Answer the questions below. Simplify the ratios if necessary.

When cooking rice the instructions say to use 1 cup rice to 2 cups of water. What is the ratio of rice
to water?

Lawn fertilizer should be mixed with 1 part fertilizer to 12 parts water. What is the ratio of fertilizer
to water?

A class has 15 girls and 10 boys. What is the ratio of girls to boys?

A football pitch is 100 meters long and 50 meters wide. What is the ratio of its length to its
width?

A bus company has 24 buses and 30 drivers. What is the ratio of buses to drivers?

A town has a total population of 10,000 with 4 parks. What is ratio of parks to people?

A school has 500 students and 25 teachers. What is the ratio of teachers to students?

A company offers to give $50 to charity for every $200 raised by its employees. What is the ratio of
the money given by the company to the money given by the employees?
------ Note: The Information below this point will not be sent to your printer --------

PROPORTIONS

A proportion is an equality of two ratios. Simply put, whenever we put an equal

sign between two ratios and the ratio on the left is equal to the ratio on the right,
we say that they form a proportion.
Look at the following two ratios. Right now they are just ratios
and
35

612

Do they form a proportion? They will form a proportion if the ratios are equal, so
first put an equal sign between them
Then, you have two choices to check if the ratios are equal
Choice #1: You can just convert both ratios into decimals and see if the decimals
are equal.
=
35

612

35
= 0.60

612
= 0.5

Since 0.60 0.50, the ratios are not equal and therefore do not for a proportion
Choice #2: You can also tell if two ratios are equal by comparing their cross
products. If the cross products are equal, then they form a proportion.
Recall that a cross product is obtained when you multiply the numerator of one
fraction by the denominator of another fraction.
The cross products for
35

3 12 = 36 and
5 6 = 30

and
612
are

36 is not equal to 30. Therefore,

35

Another example: Do
1016

and
612
do not form a proportion

and
58
form a proportion ?

10 8 = 80 and
16 5 = 80
80 is equal to 80, therefore, they form a proportion.
When ratios are equal, they are also called equivalent fractions.
In general, if two fractions are equivalent, they form a proportion
=

If
ab

cd
is a proportion

Then, the proportion can also be written as

We can read

a:b::c:d

a:b::c:d

as " a is to b as c is to d "

The format above make it easy also to identify the means and the extremes

In any proportion the product of the extremes is equal to the product of the
means. It is just a different way of wording the procedure of cross multiplication

Fourth proportional:
Looking at a:b::c:d, the fourth term is d. We call d fourth proportional
Equivalent proportions:
You can get an equivalent proportion by inverting each ratio:

a:b::c:d is the same as b:a::d:c

You can get others equivalent proportions by interchanging either the means, the
extremes or both

a:b::c:d is the same as a:c::b:d, d:b::c:a and d:c::b:a

Mark yes or no for each pair or ratios below based on whether they are proportional. The
first two are done for you.
1 : 2 and 2 : 4
Proportional? yes

1 : 4 and 2 : 7
Proportional? no

2 : 6 and 1 : 3
Proportional?

4 : 5 and 8 : 12
Proportional?

3 : 4 and 7 : 12
Proportional?

5 : 6 and 10 : 12
Proportional?

7 : 10 and 21 : 30
Proportional?

10 : 2 and 6 : 1
Proportional?

3 : 9 and 9 : 27
Proportional?

Answer yes or no to the questions below based on whether the prices are directly
proportional.

1 can of juice for $2.00 and 4 cans for $6.

5 liters of paint for $12 and 10 liters for $24

75g of chocolate for $1.50 and 150g for $3.00

3 pairs of socks for $3.00 and 10 pairs for $8.00

20 pencils for $2.00 and 50 pencils for $4.00

The term direct proportion means that two (or more) quantities increase or
decrease in the same ratio. In our previous paint example we could use direct
proportion to mix enough paint to decorate just one wall, or enough to paint one
room, or enough to paint an entire apartment block; if the ratio remains the same,
the mixture of paint will remain the same color.
irect and indirect proportion - Higher
We sometimes need to find an equation for two quantities that are in
proportion.
If a and b are in direct proportion then we can write this as a b.
is the symbol for proportionality

We can use the example from the previous page.

It costs 72p for 12 pencils.
Work out an equation connecting cost and number of pencils, then find out
how much 30 pencils will cost.
Let a be the cost in pence and b the number of pencils.
ab
Which means:

a=kxb
72 = k x 12
k = 72 12
k=6
We can find the equation is a = 6b.
Now, we can calculate the price for 30 by substituting b with 30.
So:

a = 6 x 30
a = 180p
If a and b are in indirect proportion then a 1/b.
We can work out the following questions in the same way.
Example
The time taken to dig a hole is indirectly proportional to the number of
people doing the digging.
It takes 4 people 6 hours to dig the hole.
Find an equation connecting the time, t, to the number of people digging, d.
Solution
t and d are indirectly proportional, so:

t 1/d
Which means:

t = k x 1/ d
6 = k x 1/ 4
The equation is t = 24/d

Terms to know:
x, y, or any other letter is used to stand for an unknown number
Unknown term: The missing or unknown number in a proportion.
We have seen in the lesson about proportions that we can use cross product to
determine if the fractions or ratios are in proportions.
Cross products can also be used to find an unknown term in a proportion. Here is
how!
If
ab

=
cd
then, a d = b c

We will illustrate this with a couple of examples.

Example #1:
Solve for x if
5x

=
1016

Since these two fractions or ratios are in proportions, we know that the cross
product must be equal.
Using the cross product, we get:
5 16 = x 10
80 = 10x
If you know your multiplication table you can quickly get the answer.
If 10 x = 80, then x should be 8 because 10 8 is 80.
x=8

The proportion becomes

58

=
1016

Notice that 5 16 = 8 10 = 80
You can also break the problem down into more steps if you like as shown below:
First cross product: 5 16 = 80
Second cross product: 10 x
Setting the cross products equal, we get:
10 x = 80
There is a faster way to get the answer when solving proportions. Look at the
proportion again:
5x

=
1016

Notice that to get 10, 5 was multiplied by 2. By the same token, to get 16,
something or a number must be multiplied by 2. What number multiplied by 2 will
give you 16? No doubt it is 8!
Example #2:
Solve for n if
810

=
n25

Using the cross product, we get:

8 25 = 10 n
200 = 10n
Instead of asking yourself " 10 times what equals 200? " we will this time solve
the equation in order to show you another way to get n

Divide both sides by 10

20010

=
10n10

200 divided by 10 is 20 and 10 divided by 10 is 1

20 = 1n
20 = n

Percentages (%)
When we say "Percent" we are really saying "per 100"
One percent (1%) means 1 per 100.

1% of this line is shaded green: it is very small isn't it?

50% means 50 per 100

(50% of this box is green)

25% means 25 per 100

(25% of this box is green)

Examples:
100% means

all.

Example:
100

100% of 80 is

100

80 = 80

half.

50% means
Example:

50

50% of 80 is
5% means

100

80 = 40

/100ths.

Example:
5% of 80 is

Using Percent
Because "Percent" means "per 100" think:

5
100

80 = 4

"this should be divided by 100"

So 75% really means 75/100
And 100% is 100/100, or exactly 1 (100% of any number is just the number,
unchanged)
And 200% is 200/100, or exactly 2 (200% of any number is twice the number)

Use the slider on the left side and try some different numbers
(What is 40% of 80? What is 10% of 200? What is 90% of 10?)

A Percent can also be expressed as a Decimal or

a Fraction
A Half can be written...
As a percentage:
As a decimal:
As a fraction:

50%
0.5
1

/2

Read more about this at Decimals, Fractions and Percentages.

Some Worked Examples

Example: Calculate 25% of 80

25

25% =

100
25

And

80 = 20

100

So 25% of 80 is 20

Example: 15% of 200 apples were bad. How many

apples were bad?
15% =
And

15
100
15
100

200 = 15

200
100

= 15 2 = 30 apples

30 apples were bad

Example: if only 10 of the 200 apples were bad, what

percent is that?
As a fraction, 10/200 = 0.05
As a percentage it is: (10/200) x 100 = 5%

5% of those apples were bad

Example: A Skateboard is reduced 25% in price in a

sale.

The old price was $120.

Find the new price.

First, find 25% of $120:

25% =
And

25
100
25
100

$120 = $30

25% of $120 is $30

So the reduction is $30

Take the reduction from the original price

$120 - $30 = $90

The Price of the Skateboard in the sale is $90

The Word
"Percent" comes from the latin Per Centum. The latin
word Centum means 100, for example a Century is 100 years.

Percent vs Percentage
My Dictionary says "Percentage" is the "result obtained by
multiplying a quantity by a percent". So 10 percent of 50 apples
is 5 apples: the 5 apples is the percentage.
But in practice people use both words the same way.

Decimals, Fractions and Percentages

Decimals, Fractions and Percentages are just different
ways of showing the same value:
A Half can be written...

As a fraction:
As a decimal:
As a percentage:

/2

0.5
50%

A Quarter can be
written...

As a fraction:
As a decimal:

/4

0.25

25%

As a percentage:
Here, have a play with it yourself:

Example Values
Here is a table of commonly used values shown in Percent,
Decimal and Fraction form:

Percent

Decima
l

Fraction

1%

0.01

5%

0.05

0.1

10%
12%

/100
/20
/10

0.125

20%

0.2

25%

0.25

0.333...

50%

0.5

75%

0.75

80%

0.8

331/3%

/8
/5
/4
/3
/2
/4
/5

90%

0.9

99%

0.99

/10

99

/100

100%

125%

1.25

150%

1.5

200%

/4
/2

Conversions

FROM PERCENT TO DECIMAL

To convert from percent to decimal : divide by 100, and remove
the "%" sign.
The easiest way to divide by 100 is to move the decimal point
2 places to the left:
From Percent

To Decimal

move the decimal

point 2 places to the
left, and remove the

"%" sign.

FROM DECIMAL TO PERCENT

To convert from decimal to percent : multiply by 100, and add a
"%" sign.
The easiest way to multiply by 100 is to move the decimal
point 2 places to the right:
From Decimal

To Percent

move the decimal

point 2 places to the
right, and add the "%"
sign.

FROM FRACTION TO DECIMAL

The easiest way to convert a fraction to a decimal is to divide
the top number by the bottom number (divide the numerator by
the denominator in mathematical language)

Example: Convert

/5

to a decimal

Divide 2 by 5: 2 5 = 0.4

Answer: 2/5 = 0.4

FROM DECIMAL TO FRACTION

To convert a decimal to a fraction needs a little more work.

Example: To convert 0.75 to a fraction

Steps

Example

First, write down the decimal "over" the

number 1

0.75

Multiply top and bottom by 10 for every

number after the decimal point (10 for 1
number, 100 for 2 numbers, etc)

0.75 100

1 100
75

(This makes a correctly formed fraction)

100
3
Then Simplify the fraction
4

FROM FRACTION TO PERCENTAGE

The easiest way to convert a fraction to a percentage is to divide
the top number by the bottom number. then multiply the result
by 100, and add the "%" sign.

Example: Convert

/8

to a percentage

First divide 3 by 8: 3 8 = 0.375,

Then multiply by 100: 0.375 x 100 = 37.5
Add the "%" sign: 37.5%
Answer: 3/8 = 37.5%

FROM PERCENTAGE TO FRACTION

To convert a percentage to a fraction , first convert to a decimal
(divide by 100), then use the steps for converting decimal to
fractions (like above).

Example: To convert 80% to a fraction

Steps

Example

Convert 80% to a decimal (=80/100):

0.8

Write down the decimal "over" the number

1

0.8
1

Multiply top and bottom by 10 for every

number after the decimal point (10 for 1
number, 100 for 2 numbers, etc)

0.8 10
1 10
8

(This makes a correctly formed fraction)

10
Then Simplify the fraction

THE PERCENTAGE FORMULA

The principle Percentage = Rate x Base is used in many business problems. The
formula is P = RB.
Letter
P
R
B

Explanation
Percentage (portion, part, or share), always without a percent sign
Rate or percent, usually with a percent sign
Base, the original amount

Example: What is the sales tax (P) on a purchase of $25 (B) if the rate of sales tax (R)
is 6 1/2%?
Solution:

P= R

Sales tax = 6 1/2% x $25

Sales tax = $1.63
THE DIFFERENCE BETWEEN PERCENT AND PERCENTAGE
Sometimes the words "percent" and "percentage" are used interchangeably. In
business mathe-matics, percentage, P, is always a number without a percent sign.
Rate, R, (percent) is usually a number followed by percent sign.
1. What is the percentage formula? __________
2. Can equations or formulas be turned around--that is, can the left side be switched
with the right side? __________
3. Is RB = P the same as P = RB? __________

4. If P and B are known, what is unknown? ______(a)______

Is P an amount or is it a number followed by a %? ______(b)______
Is R an amount or is it a number followed by a %? _______(c)_______
COMPUTING THE PERCENTAGE
The percentage formula can be pictured using a triangle as shown at the top of the
next page. The triangle can be used as a memory aid for all the variations of the
percentage formula.

The following figure shows a way to remember the formula for computing the
percentage.

Example: A discount of 23% is offered on a desk costing $374. How much is the
discount? The two knowns are the rate, R, which is 23%, and the base, B, $374. The
unknown is the percentage, P. The triangle shows the following:
P = RB
P = 23% x $374
P = $86.02

5. Compute the percentage in the following problems. Remember to convert the

percent to a fraction or a decimal. If necessary, use the Aliquot Parts Table in Unit 7.
(a) What is 33 1/3% of $1,710? _________
(b) What is 4% of $1,620? _________
(c) 7% of $25,000 is _________.
(d) What is 12 1/2% of $48,016? _________
(e) 1/2% of $100 is _________.
ANALYZING WORD PROBLEMS ASKING FOR A PERCENTAGE
Problems in which the percentage, P, is unknown can be analyzed as follows.
Problem: A sale allows 10% off all marked prices. What is the allowance on an item
marked $195?

6. An $80 article is being sold at a 15% discount.

(a) What part of the percentage formula is unknown? ___________
(b) What is the amount of the discount? ___________
7. During a 40%-off sale, how much is taken off the price of a snowmobile listed at
$795? ____________
8. A salary increase of 6 1/2% will take effect next month. How much will an
employee's raise be if her present salary if $1,345 per month? _____________
9. How much is the sales tax on a new car selling for $6,340 if the sales tax rate is
6 1/2%? ___________

10. The power commission has authorized an extra charge of 15.5% for electricity to
cover increases in fuel costs. How much of a monthly increase is this for a customer
whose electricity bills average $140.00 per month? ____________
11. In the problem "What is 10% of $560?", what is the base? ___________
FINDING THE RATE OF PERCENT
Note that the percentage formula P = RB can be rewritten as R =

P
.
B

The following illustrates a way to remember the rate formula.

12. Rewrite the formula P = RB to compute the rate (R).

(a) R = ___________
(b) R is a number followed by ________________.
13. Using the formula R =

P
, compute the rate (R) is P is $0.50 and B is $4.50. _______
B

14. A loss of $34 was sustained on the sale of a desk calculator that cost $520. What
was the percent of loss? ____________
ANALYZING PERCENT PROBLEMS STATED IN WORDS
Problems in which the percent R is unknown can be analyzed as follows.
What percent of 75 is 25?
"What percent" is the unknown, R.
"Of" means multiply.
The number following "of" is the base, B, in this case 75.
"Is" means equals.
The number following "is" is the percentage, in this case 25.

Example: The sales ticket on a sport coat lists the original price of $75. The sale price
is $50, or $25 off. What is the percent of reduction based on the original price?

(a) Because R is unknown, use the formula ___________.

(b) R = ___________

(a) Because R is unknown, use the formula ___________.

(b) R = ___________
17. Analyze the following problem. If a customer obtained a $15 discount on an
article marked $50, what was the percent of discount?
Analysis:
(a) First, restate the problem. ________________________________
(b) Second, write the equation.
(c) Third, solve the equation. Because R is unknown, which percentage formula
should be used? ____________
(d) What is the amount of R? ___________________
(e) Fourth, prove. _______________________________
18. Solve the following problems.
(a) What percent of 150 is 50? __________

(b) What percent of 6 is 1 1/2? ____________

(c) 28 is what percent of 40? ____________
In problems 19-20, go through the same analysis process presented in problem 17,
above.
19. Analyze and solve. Kim Borka received a raise in wages of $30 a week. If her
wages were $200 a week, what was the percent of increase?
_____________________________________________
20. Analyze and solve. A direct mailing company sent out 5,000 sale circulars and
received a return of 40. What was the percent of return?
______________________________________________
21. $85 is what percent of $135?
(a) The formula is ______________.
(b) The answer, to the nearest whole percent, is ______________.
22. In analyzing percentage problems, what word does the base amount always
follow? ____________
23. What percent of $735 is $110.25?
(a) Formula: ____________
(b) Answer: ____________________
24. What is 20% of 125? Include in your answer the formula used.
____________(a)__________
What percent of 16 is 5? Include in your answer the formula
used. _____________(b)____________
FINDING THE BASE
Note that the formula P = RB can be rewritten as B = P/R. The following illustrates a
way of remembering the formula.

25. Rewrite the formula P = RB to compute the amount of B. __________________

ANALYZING BASE PROBLEMS STATED IN WORDS
Assume that May White received a $150 increase in her monthly salary, which was a
12% increase. Compute her original monthly salary.

26. Which part of the formula in the above problem is an unknown

quantity? _______(a)______
Which formula should be used? ________(b)________
What was May White's salary before the raise? ________(c)________
27. Jon Estro received a salary increase of $165, which was a 15% raise. What was his
original salary? __________
28. 8% of what amount is 216?
(a) Restate as an equation. ___________
(b) What formula should be used? ___________
(c) Solve the equation. ___________
(d) The answer is ____________________
29. 1,045 is 22% of what amount?

(a) Restate as an equation. ___________

(b) Solve the equation. ___________
(c) What is the answer? ___________
30. To prove the answer to this type of problem, multiply the rate times the answer,
which should equal the percentage.
Solve and prove the answers to the following problems.
(a) 6 is 3% of what amount? _______________ Prove. __________
(b) 15% of what amount is $186? ___________ Prove. ___________
(c) $15 is 200% of what amount? ___________ Prove. ___________
(d) 60% of what amount is $2,160? ___________ Prove. ___________
(e) 110% of what amount is $167.20? ___________ Prove. ___________
(f) 2.50 is 1/2% of what amount? ___________ Prove. ___________
31. $176 is 200% of what amount? (Convert 200% to 2.00.)
______________________
32. Solve the following problems.
(a) $20 is 1/2% of what amount? (Convert ~21% to 0.005.) ___________
(b) 500 is 80% of what amount? ____________
33. $1,800 is 300% of what amount? _____(a)_____
$2,100 is 150% of what amount? _____(b)_____
Business Applications
Analyze and solve the following problems.
34. The sales tax on an article was $4.83 and the tax rate is 7%. What did the article
cost?

(a) Restate the problem. ______________________

(b) Which of P, R, or B is unknown? ___________
(c) Write an equation. ____________________
(d) How much did the article cost? ____________
35. Jack Bader paid $5.82 sales tax on a ski outfit in a city where the local and state
sales tax was 6%.
(a) Restate the problem. ______________________
(b) Which of P, R, or B is unknown? ___________
(c) Write an equation. __________________
(d) How much did the ski outfit cost? ___________
36. Lorri received an additional $54.08 in her salary check, which represented a
10.3% raise.
(a) Restate the problem.
(b) Which of P, R, or B is unknown? ___________
(c) Write an equation. ____________________
(d) What was the amount of her original salary? __________
37. $1,600 was received on a $7,200 investment. What was the percent of return?
(a) Restate the problem. ______________________
(b) Which of P, R, or B is unknown? ___________
(c) Write an equation. ____________
(d) What was the percent of return on the investment? ___________
38. Assume that you were to receive an 8% increase in your hourly wage of $12. What
would be the amount of increase?
(a) Restate the problem. ______________________
(b) Which of P, R, or B is unknown? ___________

(c) Write an equation. ____________

(d) What would be the amount of the salary increase? ___________
39. Assume that an experienced worker receives 225% of the base weekly wage. As
an experienced worker you receive $675 a week. What is the base wage?
(a) Restate the problem. ______________________
(b) Which of P, R, or B is unknown? ___________
(c) Write an equation. ____________________
(d) What is the base wage? ___________
Use the answers below to check your work. Feel free to print out the pages below
for easier reference.
1. P = RB
2. Yes.
3. Yes.
4.
(a) R
(b) An amount.
(c) A number followed by a %.
5.
(a) $570
(b) $64.80
(c) $1,750
(d) $6,002
(e) $0.50

6.
(a) P
(b) $12
7. $318
8. $87.43
9. $412.10
10. $21.70
11. $560
12.

(a)

P
B

(b) %, or a percent sign.

13.

$0.50
$4.50

1
9

1
9

, or 11

14. 6.5%
15.

(a)

P
B

P
B

(b) R = 80%
16.
(a)

(b) R = 24%

17.
(a) What percent of $50 is $15?
(b) R x $50 = $15

(c)

P
B

(d) R = 30%
(e) 30% x $50 = $15
18.
(a) 33 1/3%
(b) 25%
(c) 70%
19.
What percent of $200 is $30?
R = x $200 = $30

30
200

15%

Prove: 15% x $200 = 30

20.
What percent of 5,000 is 40?
R = x 5,000 = 40

Prove: 0.8% x 5,000 = 40

21.

40
5,000

0.8%

(a)

P
B

P
B

(b) R = 63%
22. Of.
23.

(a)

(b) R = 15%
24.
(a) P = 25; P = RB
(b)

1
4

R = 31

25.

P
B

;R=
P
R

26.
(a) B
(b)

P
R

B=

150
0.12

B=

(c) $1,250
27. $1,100
28.
(a) 8% x B = 216
(b)
(c)

B
B

P
R

=
216

0.08

(d) 2,700
29.
(a) 22% x B = 1,045
(b)

1,045
0.22

(c) 4,750
30.
(a)

Proof: 3 % x 200 = 6.
(b) $1,240
15% x $1,240 = $186
(c) $7.50
200% x $7.50 = $15
(d) $3,600
60% x $3,600 = $2,160
(e) $152
110% x $152 = $167.20
(f) $500
1/2$ x $500 = $2.50
31. B = $88
32.
(a) B = $4,000
(b) B = 625
33.
(a) B = $600

6
0.03

= 200

(b) B = $1,400
34.
(a) $4.83 is 7% of what amount?
(b) B
(c) 75 x B = $4.83
(d) $69
35.
(a) $5.82 is 6% of what amount?
(b) B
(c) $5.82 = 6% x B
(d) $97.00
36.
(a) $54.08 is 10.3% of what amount?
(b) B
(c) $54.08 = 10.3% x B
(d) $525.05
37.
(a) What percent of $7,200 is $1,600?
(b) R
(c) $7,200 x R = $1,600
(d) 22.2%
38.
(a) 8% of $12 is what amount?
(b) P

(c) 8% x $12 = P
(d) $0.96
39.
(a) 225% of what amount is $675?
(b) B
(c) $675 = 225% x B
(d) $300