A government procurement office reviewed its annual supply expenses. Last year the office spent ₱2,400,000. This year the spending increased to ₱2,760,000. What is the percentage increase?
Increase = 2,760,000 − 2,400,000 = 360,000
Percentage Increase = 360,000 ÷ 2,400,000 × 100
Answer = 15%
A provincial government plans to purchase 50 laptop computers priced at ₱42,000 each. The supplier offers a 12% bulk discount. What is the total payment after the discount?
Total cost = 50 × 42,000 = 2,100,000
Discount = 2,100,000 × 12% = 252,000
Final payment = 2,100,000 − 252,000
Answer = ₱1,848,000
A government printing office produces manuals at a cost of ₱180 each and applies a 35% markup based on cost. What is the selling price?
Markup = 180 × 35% = 63
Selling price = 180 + 63
Answer = ₱243
A government training office organized a seminar. The fixed cost of organizing the event (venue, instructors, equipment) is ₱180,000. Each participant pays a registration fee of ₱1,200. The office spends ₱450 per participant for printed manuals, meals, and training kits. How many participants must register for the seminar to break even?
Contribution per participant = 1,200 − 450 = 750
Break-even participants = 180,000 ÷ 750
Answer = 240 participants
A national agency allocated ₱3,200,000 for equipment upgrades. 35% was used for computers and 25% of the remaining amount was spent on communication devices. How much remains unused?
Computers = 3,200,000 × 35% = 1,120,000
Remaining = 3,200,000 − 1,120,000 = 2,080,000
Communication devices = 2,080,000 × 25% = 520,000
Unused = 2,080,000 − 520,000
Answer = ₱1,560,000
A cooperative buys office chairs at ₱2,500 each with a 20% discount and sells them with a 30% markup based on the discounted cost. What is the selling price?
Discount = 2,500 × 20% = 500
Discounted cost = 2,000
Markup = 2,000 × 30% = 600
Answer = ₱2,600
A seminar costs ₱250,000 to organize. Registration fee is ₱1,500 and the materials cost per participant is ₱600. If 350 participants attend, what is the profit?
Contribution = 1,500 − 600 = 900
Total contribution = 900 × 350 = 315,000
Profit = 315,000 − 250,000
Answer = ₱65,000
A printer costs ₱18,000. The supplier offers a 15% discount and 12% VAT is applied to the discounted price. What is the final price?
Discount = 18,000 × 15% = 2,700
Discounted price = 15,300
VAT = 15,300 × 12% = 1,836
Answer = ₱17,136
A worker's salary increased by 20% and later decreased by 20%. What is the overall change from the original salary?
Assume salary = 100
Increase 20% → 120
Decrease 20% → 96
Answer = 4% decrease
A printing unit produces manuals at a cost of ₱150 each and sells them with a 40% markup. Fixed project cost is ₱60,000. How many manuals must be sold to break even?
Markup = 150 × 40% = 60
Selling price = 210
Contribution per manual = 210 − 150 = 60
Break-even = 60,000 ÷ 60
Answer = 1000 manuals