1. Do Now
If the sales tax rate is 6.75%, how much tax would Adrian pay if he bought two CDs at $16.99 each and one DVD for $36.29?
CD: 2 at $ $33.98
DVD: 1 at $ $36.29
$70.27 Total Price
 = Write the tax rate as a decimal and multiply by the total price.
Adrian would pay $4.74 in sales tax.

2. Example A
Anna earns $1500 monthly. Of that, $ is withheld for Social Security and Medicare. What percent of Anna’s earnings are withheld for Social Security and Medicare?
Think: What percent of $1500 is $114.75?
114.75
1500 n
100 =
n  1500 = 100 
7.65% of Anna’s earnings
is withheld for Social
Security and Medicare.
1500n = 11,475
n = 7.65

3. Example B
A furniture sales associate earned $960 in commission in May. If his commission is 12% of sales, how much were his sales in May?
Think: $960 is 12% of what number?
Let s = total sales
960 = 0.12  s Set up an equation.
960
0.12
= s Divide each side by 0.12.
8000 = s
Simplify.
The associate’s sales in May were $8000.

4. Practice 1
John earns $2500 monthly. Of that, $500 is withheld for income tax. What percent of John’s earnings are withheld for income tax?
Think: What percent of $2500 is $500?
500
2500 n
100 =
n  2500 = 100  500
20% of John’s earnings
are withheld for
income tax.
2500n = 50,000
n = 20

5. Practice 2
A sales associate earned $770 in commission in May. If his commission is 7% of sales, how much were his sales in May?
Think: $770 is 7% of what number?
Let s represent total sales
770 = 0.07  s Set up an equation.
770
0.07
= s Divide each side by 0.07.
11,000 = s
Simplify.
The associate’s sales in May were $11,000.

6. Practice 3
Isaac earned $1,800 last month. He put $270 into savings. What percent of his earnings did Isaac put into savings?

7. Practice 4
Edel works for a company that pays a 15% commission on her total sales. If she wants to earn $450 in commissions, how much do her total sales have to be?

8. Practice 5
Phillipe works for a computer store that pays a 12% commission and no salary. What will Phillipe’s weekly sales have to be for him to earn $360?

9. Practice 6
Jon earned $38,000 last year. He paid $6,840 towards entertainment. What percent of his earnings did Jon pay in entertainment expenses?

10. Lesson Quiz: Part I
1. Every month, Gillian makes $1600 plus an 8.9% commission on sales. If her sales last month totaled $18,400, what was her total pay?
2. The sales tax is 5.75%, and the shirt costs $20. What is the total cost of the shirt?
3. Sheridan has a yearly income of $39,650, and he is advised to invest $4500 every year. What percent of his income should he invest, to the nearest tenth of a percent? $
$21.15
11.3%

11. Lesson Quiz: Part II
4. If you earn a 4% commission, how much would your total sales have to be to make a commission of $115?
$2875

12. Lesson Quiz for Student Response Systems
1. Vito works at a supermarket. He earns a weekly salary of $500 plus 5% commission on sales. His sales last week totaled $3600. What was his total pay last week?
A. $525
B. $680
C. $725
D. $880 12

13. Lesson Quiz for Student Response Systems
2. Arnold bought an MP3 player. If the sales tax is 8%, and the MP3 player costs $74, what is the total cost of the MP3 player?
A. $86.25
B. $82.75
C. $79.92
D. $78.75 13

14. Lesson Quiz for Student Response Systems
3. Marcus earns $30,000 yearly. Of that, he spends $3250 on clothes every year. What percent of his earnings are spent on clothes to the nearest tenth of a percent?
A. 5.7%
B. 7.4%
C. 9.1%
D. 10.8% 14

15. Lesson Quiz for Student Response Systems
4. Jim works in an automobile showroom. He earns 5% commission on the sale of a car. If he earned $1750 as commission, what is the price of the car?
A. $35,000
B. $40,000
C. $42,000
D. $45,500 15