SOCIAL

ARITHMETIC
 PROFIT & LOSS
A manufacturer produces good at a certain cost. If the goods are
sold at a higher price, then the manufacturer makes a profit or gain.

But if for some reason, the manufacturer sells the goods at a lower
price than the cost price, he suffers a loss on the transaction.

In general we can said about that:

PROFIT = SELLING PRICE – COST PRICE
LOSS = COST PRICE – SELLING PRICE
EXAMPLE:
1. My mother bought a bag with cost of Rp 125,000 and she sold that
bag at Rp 175,000. Find the profit of the price.
Answer:
PROFIT = SELLING PRICE – COST PRICE
Profit = Rp 175,000 – Rp 125,000 = Rp 50,000
So, my mother have the profit of Rp 50,000
2. Mario buy a calculator with a price of Rp 550,000, when he haven’t
a money, he sells the calculator Rp 350,000. How much Mario loss the
money?
LOSS = COST PRICE – SELLING PRICE
Loss = Rp 550,000 – Rp 350,000 = Rp 200,000
So, Mario loss the money Rp 200,000
Percentage Profit & Loss
For comparison, we usually express the actual profit or loss as a percentage of the
cost price.
Example:
1. A shopkeeper Amburadul- Shop" sold a computer costing Rp 7.6 million for Rp 9,6
million and another computer costing Rp 10 million for Rp 12 million. We note that in
each transaction, the shopkeeper made a profit of Rp 2 million. It seems that both
transactions are equally favourable.
However,
2 𝑚𝑖𝑙𝑙𝑖𝑜𝑛
The percentage profit for the first transaction is 𝑥100% = 26.3%
7.6 𝑚𝑖𝑙𝑙𝑖𝑜𝑛
2 𝑚𝑖𝑙𝑙𝑖𝑜𝑛
The percentage profit for the 2nd transaction is 𝑥100% = 20%
10 𝑚𝑖𝑙𝑙𝑖𝑜𝑛
2. Desmond receives 400 kg of bananas, for which he pays Rp. 5000 per kg.
On average, 8% of the bananas will spoil. Find the selling price per kg to obtain a
75% profit on cost!
Answer:
The cost of the bananas = Rp. 5000 x 400
= Rp. 2,000,000,
The total selling price = 1.75 x Rp. 2,000,000
= Rp 3,500,000
He expect to sell (100-8) % = 92% of bananas
or 92 % x 400 kg = 368 kg of bananas
Selling price per kg = (total selling price)/ (bananas expected to sell per kg)
= Rp 3,500,000 /368 kg
= Rp 9510.9 per kg
DISCOUNT
The difference between the original selling price or marked priced and the
cheaper price or the sale price is called the discount.
In general, we can write:
DISCOUNT = MARKED PRICE – SALE PRICE
Example:
A television priced at Rp 5.5 mill is sold for Rp 5.0 mill.
Find the percentage discount!
Answer:
Discount = marked price – selling price
= Rp 5.5 mill – Rp 5.0 mill = Rp 500,000
𝑅𝑝 500,000
So, the percentage disc = 𝑥100% = 9.09%
𝑅𝑝 5,500,000
COMMISION
A commission is the payment an agent gets for selling or buying something on
behalf of another person.
It is usually given as a percentage of the cost price or the selling price.
Example:
A hand-phone was bought for Rp. 8 mil by a computer-shop who received a
commission of 1 1/2 %. How much commission did he receive?
Answer:

1.5 % of Rp 8 mil = 3/2 x (1/100) Rp 8 mil

= Rp 120 000
So, the computer-shop received Rp 120 000 as commission.
SIMPLE INTEREST
When we deposit money into a bank, we receive interest for allowing the bank to use
our money. Similarly, when we borrow money from the bank, we must pay a certain
intere for using its money.
The interest in both cases is calculated as a percentage ( called the Rate) of the capital
(called the Principal ) deposited or borrowed. Interest is usually calculated at a fixed
yearly rate (called Rate per annum).
In general: for a sum of Rp P deposited in a bank at R % simple interest per annum for T
years, the simple interest (in Rp ) is

𝑃𝑅𝑇
I=
100
Sometimes, interest rates are calculated on half-yearly or quarterly period, monthly or
even daily basis. The amount of interest depends on the length of time the money is
deposited or borrowed. If interest is always calculated on the original principal, it is
called simple interest. When the interest is added to the principal, the sum is called the
amount.
SIMPLE INTEREST
Mr. Jacky borrows Rp. 500.000 into Bank Kapuas for 2 years at a
rate 5% per annum. What is the simple interest he has to pay ?
Answer:
The principal is Rp. 500.000
The interest on Rp. 500.000 for 1 year is (5/100) x Rp 500 000
= Rp 25,000
So, the interest on Rp.500.000 for 2 years is 2 x Rp 25.000
= Rp 50,000
a + Rp 28 500
b – Rp 12 250

c Profit Rp 900 –
d Rp 27 500 +
e – Loss Rp 1250
Cost price = Rp 72,000 + Rp 24,000 Loss = Cost price – selling price
Cost price = Rp 96,000 Cost price = Loss + selling price
Profit = selling price - cost price Cost price = Rp 7,500 + Rp 85,000
Selling price = cost price + profit Cost price = Rp 92,500
Selling price = Rp 15,000 + Rp 96,000
Selling price = Rp 111,000 Repaired cost = Cost price – buying price
Repaired cost = Rp 92,500 – Rp 72,000
Repaired cost = Rp 20,500
Cost price = Rp 17,500/kg x 50 kg + Rp 12,000/kg x 100 kg
Cost price = Rp 875,000 + Rp 1,200,000
Cost price = Rp 2,075,000
Selling price = Rp 15,000/kg x 150 kg
Selling price = Rp 2,250,000
Profit = Selling price – cost price
Profit = Rp 2,250,000 – Rp 2,075,000
Profit = Rp 175,000
Cost price = Rp 260,000
Selling price = ¾ (200) x Rp 1,600 + ¼ (200) x Rp 900
Selling price = 150 x Rp 1,600 + 50 x Rp 900
Selling price = Rp 240,000 + Rp 45,000
Selling price = Rp 285,500
Profit = Rp 285,500 – Rp 260,000
Profit = Rp 25,500
Cost price = Rp 78,000
Selling price = (400) x Rp 200 + (200) x Rp 150
Selling price = Rp 80,000 + Rp 30,000
Selling price = Rp 110,000
Profit = Selling price – cost price
Profit = Rp 110,000 – Rp 78,000
Profit = Rp 32,000
Percentage of Profit/Loss, Rebate,
Total weight, Net weight
1. Good bought for Rp 72,000 and sold for Rp 90,000
Evaluate percent of profit :
a. From purchase price
b. From selling price
Profit = Selling price – cost price
Profit = Rp 90,000 – Rp 72,000
Profit = Rp 18,000
𝑹𝒑 𝟏𝟖,𝟎𝟎𝟎
a). Profit = 𝒙𝟏𝟎𝟎% Profit = 𝟐𝟓%
𝟕𝟐,𝟎𝟎𝟎
𝑹𝒑 𝟏𝟖,𝟎𝟎𝟎
b). Profit = 𝒙𝟏𝟎𝟎% Profit = 𝟐𝟎%
𝟗𝟎,𝟎𝟎𝟎
2. Arman buys a second hand bicycle for Rp 45,000. That
bike repaired for Rp 9,000. Find the selling price, if Arman
𝟏
sold at a profit of 12 %.
𝟑

Cost price = Rp 45,000 + Rp 9000

Cost price = Rp 54,000
𝟏
Profit = 12 % 𝐱 Rp 54,000
𝟑
𝟑𝟕
Profit = 𝐱 Rp 54,000
𝟑𝟎𝟎

Profit = Rp 6,660
Selling price = Cost price + Profit
Selling price = Rp 54,000 + Rp 6,660
Selling price = Rp 60,660
3. A publisher entrusts 2 kind of book (volume 1 & 2) to a bookstore. The owner of the
bookstore receives 25% rebate for books of volume I, 20% for books of volume 2.
The price of volume I is Rp 12,000 & volume is Rp 15,000 per book. If the store sells 146
books of volume 1 and 123 books of volume 2,
a. How much will the store’s owner get rebated?
b. How much he must pay to the publisher?
Cost price = Rp 12,000 (146) + Rp 15,000 (123)
Cost price = Rp 1,752,000 + Rp 1,845,000
Rebate = 25% x Rp 1,752,000 + 20% x Rp 1,845,000

Rebate = 𝑅𝑝 438,000 + 𝑅𝑝 369,000

a. So the store’s owner get rebate of Rp 807,000
The publisher get (Rp 1,752,000 – Rp 438,000) + (Rp 1,845,000 – Rp 369,000)
The publisher get (Rp 1,314,000) + (Rp 1,476,000) = Rp 2,790,000
So, the store’s owner must pay to the publisher = Rp 2,790,000
4. A factory of workman receives a wage of Rp 120,000 per day.
He works 6 days in a week and gets the wage of Saturday.
How much money dis he get in a week:
a. If he works everyday in a week?
b. If he is absent for one day?
a. Rp 120,000 x 6 = Rp 720,000

b. Rp 120,000 x 5 = Rp 600,000
 5. Fill in this table!
Total weight Net weight Tare
100 kg 98.5 kg 100
……kg – 98.5 kg = 1.5 kg
50 kg 50 kg -………
0.5 kg = 49.5 kg 0.5 kg
20 kg …….
+ 1 kg = 21 kg 20 kg 1 kg
6. A retailer buys one bag of cane sugar for Rp 120,000.
In bags are written: Total weight 100 kg
Net weight 98 kg
This cane sugar sold for Rp 1,400 per kg and ex-sugar bag sold for Rp 1,500.
How much will the store get profit from selling one bag?

Cost = Rp 120,000
Selling price of sugar = Rp 1,400 x 98 = 137,200
Selling price of bag = Rp 1,500
Total selling price = Rp 138,700
Profit = Rp 138,700 – Rp 120,000 = 18,700
SIMPLE INTEREST
Mr. Jacky borrows Rp. 500.000 into Bank Kapuas for 2 years at a
rate 5% per annum. What is the simple interest he has to pay ?
Answer:
The principal is Rp. 500.000
The interest on Rp. 500.000 for 1 year is (5/100) x Rp 500 000
= Rp 25,000
So, the interest on Rp.500.000 for 2 years is 2 x Rp 25.000
= Rp 50,000
 1. Pardi saves his money in a bank Rp 15,000,000. Simple interest rated 18%
a year.
Calculate the interest Pardi received :
a. Last eight months
Principal = Rp 15,000,000
b. Last eleven months
Interest = Rp 18%
c. In second year
d. Last seven years
0.18 1.44
a. 8 months x x Rp 15,000,000 = x Rp 15,000,000 = Rp 1,800,000
12 𝑚𝑜𝑛𝑡ℎ𝑠 12
0.18 1.98
b. 11 months x x Rp 15,000,000 = x Rp 15,000,000 = Rp 2,475,000
12 𝑚𝑜𝑛𝑡ℎ𝑠 12
0.18 4.32
c. 24 months x x Rp 15,000,000 = x Rp 15,000,000 = Rp 5,400,000
12 𝑚𝑜𝑛𝑡ℎ𝑠 12
0.18 15.12
d. 84 months x x Rp 15,000,000 = x Rp 15,000,000 = Rp 18,900,000
12 𝑚𝑜𝑛𝑡ℎ𝑠 12
2. Parlan saved money in a bank, with simple interest & monthly interest
rate of 2.5%
After 7 months, Parlan received Rp 52,500 interest:
How much money has Parlan saved? Last eleven months
Interest = 2.5% per month
Interest in 7 months = 7 (2.5%) = 17.5%

17.5% x Principal = Rp 52,000

Principal = Rp 52,000 : 17.5%
Principal = Rp 52,000 : 0.175
Principal = Rp 297,142
3. Rp 600,000 saved in a bank with simple interest and yearly interest
system. After one year and five months, the money interest of Rp 127,500.
Calculate the rate of simple interest!

Interest = Rp 127,500 for 1 year, 5 months

Interest in 17 months = Rp 127,500

I x P = Rp 127,000
I x Rp 600,000 = Rp 127,500
127,500
I = x 100%
600,000

I = 21.25% per 17 month I = 1.25% per month

I = 15% per year(annum)
 200+70 = 270 k 0.35*200k = 70 k

Rp 450,000 Rp 90,000

$640 - $160 = $480 0.25*$640 = $160

1.2 mill – 180 k =
0.15*1.2 mill = 180,000
1,02,000
$1000 $1000 - $720 = $280

(5)SP = CP - P
(2) SP = CP + P CP = 540,000 : 120% CP = 720 : 76%
720 = CP - 28% CP
540k = CP + 20% CP CP = 540,000 : 1.2 CP = 720 : 0.72
720 = 72% CP
540 k = 120% CP CP = 450,000 CP = 1000
 $176 $20.45%

(6) SP = CP + P $36
P= 𝑥100%
$212 = CP + $36 $176
CP = $176 P = 20.45%