M May

100% 1.00 1

50% 0.50 1/2

331/3%

0.25 1/425%

0.33.. 1/3

0.20 1/520%

10% 0.10 1/10

1% 0.01 1/100

÷2÷2

÷3÷3

÷4÷4

÷5÷5

÷10÷10

÷100÷100

M May

non-calculator calculator

10% of £73 10% of £126.50

25% of £64 25% of £134.40

30% of £24 90% of £108.90

1% of £247 7% of £304

12% of £31 68% of £144.50

17% of £32.40 21% of £34.40

47% of £74 93% of £165.40

9% of £24.37 8% of £3548

= £ 7.30 = £ 12.65

= £ 16 = £ 33.60

= £ 7.20 = £ 98.01 108.90- 10.89

= £ 2.47 = £ 21.283.04x 7

= 0.12 x 31= £ 3.72

= 0.68 x 144.5= £ 98.26

= 0.17 x 32.4= 5.508

= £ 5.51

= 0.21 x 34.4= 7.224

= £ 7.22

= 0.47 x 74= £ 34.78

= 0.08 x 3548= £ 283.84

= 0.09 x 24.27= £ 2.18

= 0.21 x 34.4= 153.822 = £ 153.82

M May

Interest is 3% p a.Calculate the interest on £450 for (i) 1 year (ii) 4 months

Discount at 331/3% is offered on items in the Sale.Calculate the (i) discount (ii) sale price on an item priced at £ 56.40

Employees are offered a 8% raise. Jim earns £16 450 paCalculate the (i) increase (ii) new salary earned Jim after the pay rise.

VAT on fuel bills is charged at 5%.Calculate the VAT on a gas bill of £75.60. What is the total bill?

VAT at 171/2% is charged on items in a clothing warehouse.Calculate the (i) VAT (ii) cost of item at £23.20 excluding VAT.

M May

Interest is 3% p a.Calculate the interest on £450 for (i) 1 year (ii) 4 months

Discount at 331/3% is offered on items in the Sale.Calculate the (i) discount (ii) sale price on an item priced at £ 56.40

Interest = 3% of £450 for 1 year= 3 x 4.50

= £ 13.50 for 12 months

Interest = 13.503

= £ 4.50 for 4 months

Discount = 331/3% of £56.40= 56.40 ÷ 3= £ 18.80 £ 56.40

- 18.80sale price = £ 37.60

12 ÷ 33 = 4

M May

Employees are offered a 8% raise. Jim earns £16 450 paCalculate the (i) increase (ii) new salary earned Jim after the pay rise.

VAT on fuel bills is charged at 5%.Calculate the VAT on a gas bill of £75.60. What is the total bill?

increase = 12% of £ 16 450 for 1 year= 8 x 164.50= £ 1316 16 450

1 316So new salary is £ 17 766

VAT = 5% of £ 75.60

= 7.56

So 5% of £75.60 = £ 3.78

75.603.78

So total bill is £ 79.38

10% of £ 75.60

M May

VAT at 171/2% is charged on items in a clothing warehouse.Calculate the (i) VAT (ii) cost of item at £23.20 excluding VAT.

VAT = 171/2 % of £ 23.20 on calculator= 0.175 x 23.20

£ 4.06

without VAT 23.20VAT = 4.06

So total bill is £ 27.26

2.32

1.16

+ 0.58

So VAT = £ 4.06

10 % of £ 23.20

5 % of £ 23.20

21/2 % of £ 23.20