Use the correct starting quantity in percent problems. Practice a discounted price, a price with tax, a percent change, or successive discounts.
The price questions use hypothetical dollar amounts and rates supplied in the question. Identify the base first, write the multiplier, and round a final monetary answer to the nearest cent using the worksheet’s rule.
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A 20% discount leaves 80% of the price, so $80 × 0.80 = $64.00. In a hypothetical problem with 8% tax on a $50 price, $50 × 1.08 = $54.00. The given problem determines the rate and the amount to which it applies.
A value rising from 120 to 150 increases by 30. Divide that change by the original 120: 30/120 × 100% = 25%. Using 150 as the denominator would answer a different question.
An $80 item reduced by 20% becomes $64. A further 10% discount takes 10% of $64, giving $57.60. The remaining-price factor is 0.80 × 0.90 = 0.72, so the overall reduction is 28%, not 30%.
For these worksheet calculations, keep the given values exact through intermediate steps and round the final price to cents. When the final amount lies exactly halfway between cents, the key rounds the half cent up. Follow any different rounding instructions in a real transaction.