LUTUCAN NATIONAL HIGH SCHOOL
Sariaya, Quezon
Senior High School - ABM
Business Mathematics
Pre-test (Second Quarter)
Choose the letter of the best answer.
1. Richard is paid a monthly salary of Php12,000 and earns a commission of 3% in sales. If he sold a total
amount of Php80,000 this month, how much is his gross pay?
a. Php14,000 b. Php14,400 c. Php15,000 d. Php15,400
2. Ruby is paid with a 4% commission and she was able to sell a total amount of Php180,000. How much is
her commission for this?
a. Php5,200 b. Php6,200 c. Php7,200 d. Php8,200
3. John makes money by commission rates. He gets 13% of everything he sells. If John sold Php23,000 for
this month, how much is his salary?
a. Php2,990 b. Php3,440 c. Php3,990 d. Php4,440
4. Anna makes Php7,000 a month plus money she gets from commission for everything that she sells. If
Anna sold Php55,000 worth of items and got a salary of Php 10,300, how many percent is the commission
rate?
a. 3% b. 4% c. 5% d. 6%
5. ABC Company pays all their salespeople 3% on sales up to Php50,000 and 5.5% commission on sales more
than Php50,000. If Nathan sold an amount of Php75,000 in August, what is his gross commission for that
month?
a. Php875 b. Php1,875 c. Php2,875 d. Php3,875
6. What is the formula for interest?
a. I = PRT b. I = T/PR c. I = P/RT d. I = IRT
7. It is the fee that a company pays for its sales agents in exchange of their services.
a. Interest b. Rate c. Maturity Value d. Commission
8. All of the following are needed in computing Interest, EXCEPT?
a. Commission Rate b. Principal c. Interest Rate d. Time
9. What is the other word for Book Balance?
a. Book Increase b. Gross Balance c. Commission d. Increased Balance
10. It refers to the total amount of money a bank has on deposit before adjusting for uncleared checks or
deposits, as well as reserve requirements.
a. Interest b. Increase Balance c. Gross Balance d. Commission
11. The amount a worker receives on a piece-rate, hourly rate or daily rate.
a. Absences b. Deduction c. Loan d. Wage
12. Earnings of employees paid on monthly or annual basis are generally referred to as _____________.
a. Employee Benefit b. Deduction c. Salary d. Wage
13. The following are examples of income EXCEPT.
a. Commissions b. Salary and wages c. Accrued interest of loans d. Profit of the business owned
14. If Rachelle’s annual salary is Php126,323.26, how much is her monthly salary?
a. Php10,526.94 b. Php21,053.88 c. Php31,053.88 d. Php63,161.63
15. How much is the bi-weekly salary of an employee earning a salary of Php16,544.86 monthly?
a. Php4,136.22 b. Php5,514.95 c. Php8,272.43 d. Php11,029.9
16. A benefit that can only be availed by a pregnant woman is _______.
a. Fraternity Leave b. Maternity Leave c. Paternity Leave d. Retirement
17. Uniform and clothing allowances not exceeding _______ per annum is not taxed.
a. Php5,000 b. Php6,000 c. Php7,000 d. Php8,000
18. De minimis benefits are those benefits which are _______?
a. discounted b. shall be taxed c. tax exempted d. paid
19. How many days is the total maximum sick leave of an employee in a year?
a.12 days b. 13 days c. 14 days d. 15 days
20. Which of the following is NOT an example of leave incentives?
a. Sick Leave b. Maternity Leave c. Marriage Leave d. Paternity Leave
21. The payment that is given to the employee in exchange for the time he/she worked for the
company/employer.
a. Wages b. Salaries c. Variable Pay d. Base Pay
22. All of the given are usually deducted to the gross pay of the employee EXCEPT one. Which is it?
a. Withholding tax b. Philhealth c. Pag-Ibig d. Sick leave
23. Sharon has different jobs in the year 2020. From January 2 to June 31 she earned a weekly wage of
Php2,500 for 26 weeks; her next job paid her Php2,800 per week for the remainder of the year. What is
her total income in that year? There are 52 weeks in a year.
a. Php127,800 b. Php130,500 c. Php137,800 d. Php138,000
24. Christine’s hourly pay rate decreases from Php55 to Php49 due to the company’s recession. What is the
decrease as a percentage of her original rate?
a. 10.91% b. 9.91% c. 8.81% d. 6.00%
25. Emman earns Php600 a week. How many weeks does it take before he earns Php21,600?
a. 36 b. 38 c. 40 d. 42
26. Andrea works for 55 hours a week excluding Sunday. Her daily rate is Php456.00. How much is her gross
earnings?
a. Php3,254.75 b. Php3,234.75 c. Php3,294.25 d. Php2,736.00
27. Gio has a total earning of Php14,300.00 a month. If his total deduction is Php987.25, what is his net
earnings?
a. Php13,312.75 b. Php13,332.75 c. Php13,362.25 d. Php13,212.75
28. If Rigor’s gross pay is Php18,000.00 and his net pay shows Php15,200.00, how much is the deduction?
a. Php2,600 b. Php2,650 c. Php2,700 d. Php2,800
29. If Mary Joy has a total deduction amounting to Php2,325.00 and has monthly earnings of Php19,450.75,
how much is her net earnings?
a. Php17,125.75 b. Php16,125.25 c. Php16,025.75 d. Php15,925.25
30. Hannah earns Php3,000.00 per week plus 10% commission. She sells Php25,000.00 in one week, what is
her gross weekly earning?
a. Php3,250 b. Php4,500 c. Php5,500 d. Php5,250
31. This is the data presented using bars of different heights.
a. Bar Graph b. Hypothesis c. Pie Chart d. Line Graph
32. It plots the value of the variable and connects the dots in order to give an idea of the relationship of
consecutive points.
a. Bar Graph b. Hypothesis c. Pie Chart d. Line Graph
33. A circular pattern that is used to compare parts of the whole is called _______.
a. Bar Graph b. Hypothesis c. Pie Chart d. Line Graph
34. Find the median for the following data: 52,54,54,54,55,56,57,57,58,58,60,60
a. 56.5 b. 56.25 c. 57.5 d. 57.75
35. Find the mean of the following data: 54, 54,54.55,56,57,57,58,58,60,60
a. 55 b. 55.6 c. 56.25 d. 56.6
36. What is the most appropriate formula you can put in the C2 cell to calculate a 7% tax?
a. =C2*0.07 b. =C2*1.07 c. =C2*7% d. =C2+(C2*0.07)
37. Which of the following is not a term of MS Excel?
a. Cells b. Rows c. Columns d. Document
38. Which would you choose to create a bar diagram?
a. Edit, Chart b. Tools, Chart c. Insert, Chart d. Format, Chart
39. What do you call the chart that shows the proportions of how one or more data elements relate to
another data element?
a. XY Chart b. Pie Chart c. Line Chart d. Column Chart
40. In EXCEL, you can sum a large range of data by simply selecting a tool button called _______?
a. Auto Fill b. Auto Sum c. Auto Correct d. Auto Format
