1. M May 100%1.00 1 50%0.50 1/21/2 33 1 / 3 % 0.25 1/41/4 25% 0.33.. 1/31/3 0.20 1/51/5 20% 10%0.10 1 / 10 1%0.01 1 / 100 ÷2 ÷3 ÷4 ÷5 ÷10 ÷100

2. M May non-calculatorcalculator 10% of £7310% of £126.50 25% of £6425% of £134.40 30% of £2490% of £108.90 1% of £2477% of £304 12% of £3168% of £144.50 17% of £32.4021% of £34.40 47% of £7493% of £165.40 9% of £24.378% of £3548 = £ 7.30= £ 12.65 = £ 16= £ 33.60 = £ 7.20= £ 98.01 108.90 - 10.89 = £ 2.47= £ 21.28 3.04 x 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

3. M May Interest is 3% p a. Calculate the interest on £450 for (i) 1 year (ii) 4 months Discount at 33 1 / 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 pa Calculate 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 17 1 / 2 % is charged on items in a clothing warehouse. Calculate the (i) VAT (ii) cost of item at £23.20 excluding VAT.

4. M May Interest is 3% p a. Calculate the interest on £450 for (i) 1 year (ii) 4 months Discount at 33 1 / 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 £450for 1 year = 3 x 4.50 = £ 13.50 for 12 months Interest = 13.50 3 = £ 4.50 for 4 months Discount =33 1 / 3 % of £56.40 = 56.40 ÷ 3 = £ 18.80 £ 56.40 - 18.80 sale price = £ 37.60 3 12 ÷ 3 = 4

5. M May Employees are offered a 8% raise. Jim earns £16 450 pa Calculate 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 = £ 131616 450 1 316 So new salary is £ 17 766 VAT = 5% of £ 75.60 = 7.56 So 5% of £75.60 = £ 3.78 75.60 3.78 So total bill is £ 79.38 10% of £ 75.60

6. M May VAT at 17 1 / 2 % is charged on items in a clothing warehouse. Calculate the (i) VAT (ii) cost of item at £23.20 excluding VAT. VAT = 17 1 / 2 % of £ 23.20 on calculator = 0.175 x 23.20 £ 4.06 without VAT 23.20 VAT = 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 2 1 / 2 % of £ 23.20