Piecework
Commission
Overtime I
Overtime II
Miscellaneous
100

A worker earns ₱48.00 for every acceptable item produced. Out of 35 items, 4 fail the quality inspection. How much does the worker earn?

Acceptable items = 35 - 4 = 31

Earnings = 31(₱48) = ₱1,488

Answer: ₱1,488.00

100

A salesperson earns a 3.5% commission on ₱280,000.00 in valid sales. How much commission does the salesperson earn?

Commission = ₱280,000(0.035) = ₱9,800

Answer: ₱9,800.00

100

An employee earns ₱120.00 per hour and works 3 overtime hours on an ordinary workday. How much is the overtime pay?

OT pay = ₱120(3)(1.25) = ₱450

Answer: ₱450.00

100

An employee earns ₱1,000.00 per day and works exactly 8 hours on a special non-working day. How much does the employee earn?

Pay = ₱1,000(1.30) = ₱1,300

Answer: ₱1,300.00

100

The sum of four consecutive integers is 106. What is the largest integer?

Let the integers be n, n + 1, n + 2, and n + 3.

n + (n + 1) + (n + 2) + (n + 3) = 106

4n + 6 = 106

4n = 100

n = 25

The integers are 25, 26, 27, and 28.

Answer: 28

200

A piecework worker earns ₱55.00 per acceptable unit. The employer guarantees a minimum daily wage of ₱720.00. If the worker completes 12 acceptable units, how much will the worker receive?

Piecework earnings = 12(₱55) = ₱660

Since ₱660 is below the guaranteed minimum of ₱720, the worker receives the guaranteed amount.

Answer: ₱720.00

200

A salesperson earns a monthly salary of ₱22,000.00 plus a 2.5% commission on ₱640,000.00 in sales. What is the salesperson’s total gross income?

Commission = ₱640,000(0.025) = ₱16,000

Total gross income = ₱22,000 + ₱16,000 = ₱38,000

Answer: ₱38,000.00

200

An employee earns ₱960.00 per day and works for 11 hours on an ordinary workday. What is the employee’s total gross pay?

Hourly rate = ₱960 ÷ 8 = ₱120

Overtime hours = 11 - 8 = 3

Overtime pay = ₱120(3)(1.25) = ₱450

Total gross pay = ₱960 + ₱450 = ₱1,410

Answer: ₱1,410.00

200

An employee earns ₱1,200.00 per day and receives ₱1,800.00 for exactly 8 hours of work. What type of day was it?

Multiplier = ₱1,800 ÷ ₱1,200 = 1.50

A 1.50 multiplier applies to a special non-working day that falls on the employee’s scheduled rest day.

Answer: A special non-working day that fell on the employee’s rest day

200

A two-digit number is 27 greater than the number formed by reversing its digits. The sum of its digits is 11. What is the original number?

Let t be the tens digit and u be the units digit.

t + u = 11

(10t + u) - (10u + t) = 27

9t - 9u = 27

t - u = 3

Solving t + u = 11 and t - u = 3 gives t = 7 and u = 4.

Answer: 74

300

A worker earns ₱42.00 per acceptable item. On a regular holiday, the worker produces 30 acceptable items during an 8-hour shift. How much is the worker’s total pay?

Base piecework earnings = 30(₱42) = ₱1,260

Regular-holiday pay = ₱1,260(2) = ₱2,520

Answer: ₱2,520.00 

300

A salesperson earns a 2% commission on the first ₱500,000.00 in sales and 4% on the amount exceeding ₱500,000.00. If total sales are ₱1,100,000.00, how much commission does the salesperson earn?

First tier = ₱500,000(0.02) = ₱10,000

Amount exceeding ₱500,000 = ₱1,100,000 - ₱500,000 = ₱600,000

Second tier = ₱600,000(0.04) = ₱24,000

Total commission = ₱10,000 + ₱24,000 = ₱34,000

Answer: ₱34,000.00

300

An employee earns ₱125.00 per hour and receives ₱1,625.00 for an ordinary workday. How many overtime hours did the employee render?

Pay for the first 8 hours = ₱125(8) = ₱1,000

Overtime pay = ₱1,625 - ₱1,000 = ₱625

Overtime rate = ₱125(1.25) = ₱156.25

Overtime hours = ₱625 ÷ ₱156.25 = 4

Answer: 4 overtime hours

300

An employee earns ₱1,100.00 per day and receives ₱2,860.00 for exactly 8 hours of work. What type of day was it?

Multiplier = ₱2,860 ÷ ₱1,100 = 2.60

A 2.60 multiplier applies to a regular holiday that falls on a scheduled rest day.

Answer: A regular holiday that fell on the employee’s rest day

300

The product of two positive integers is 180, and their greatest common divisor is 6. What is the least possible value of their sum?

Let the integers be 6a and 6b, where gcd(a, b) = 1.

(6a)(6b) = 180

36ab = 180

ab = 5

The only positive coprime factor pair is 1 and 5.

The integers are 6 and 30.

Their sum is 6 + 30 = 36.

Answer: 36

400

A piecework employee earns ₱50.00 per acceptable item. On a regular holiday, the employee works for 10 hours and produces 28 acceptable items. What is the employee’s total gross pay?

Base piecework earnings = 28(₱50) = ₱1,400

Pay for the first 8 hours = ₱1,400(2) = ₱2,800

Equivalent hourly rate = ₱1,400 ÷ 8 = ₱175

Overtime pay = ₱175(2)(2.60) = ₱910

Total gross pay = ₱2,800 + ₱910 = ₱3,710

Answer: ₱3,710.00

400

A salesperson earns a salary of ₱25,000.00 and receives a 3% commission on valid sales exceeding ₱700,000.00. If the salesperson’s total gross income is ₱43,000.00, what were the total valid sales?

Commission earned = ₱43,000 - ₱25,000 = ₱18,000

Sales subject to commission = ₱18,000 ÷ 0.03 = ₱600,000

Total valid sales = ₱700,000 + ₱600,000 = ₱1,300,000

Answer: ₱1,300,000.00

400

An employee earns ₱150.00 per hour and works for 10 hours on a scheduled rest day. What is the employee’s total gross pay?

Pay for the first 8 hours = ₱150(8)(1.30) = ₱1,560

Overtime pay = ₱150(2)(1.30)(1.30) = ₱507

Total gross pay = ₱1,560 + ₱507 = ₱2,067

Answer: ₱2,067.00

400

An employee earns ₱1,200.00 per day and works for 10 hours on a regular holiday. What is the employee’s total gross pay?

Hourly rate = ₱1,200 ÷ 8 = ₱150

Pay for the first 8 hours = ₱1,200(2) = ₱2,400

Overtime pay = ₱150(2)(2)(1.25) = ₱750

Total gross pay = ₱2,400 + ₱750 = ₱3,150

Answer: ₱3,150.00

400

A positive integer leaves a remainder of 2 when divided by 5, a remainder of 3 when divided by 7, and a remainder of 4 when divided by 9. What is the smallest possible integer?

Numbers satisfying the first two conditions include 17, 52, 87, 122, 157, ...

157 ÷ 9 leaves a remainder of 4.

Therefore, 157 satisfies all three conditions.

Answer: 157

500

A piecework employee earns ₱36.00 per acceptable item. On a regular holiday, the employee works for 11 hours and receives total gross earnings of ₱3,384.00. How many acceptable items did the employee produce?

Let n be the number of acceptable items.

Base piecework earnings = ₱36n

Pay for the first 8 hours = ₱36n(2) = ₱72n

Equivalent hourly rate = ₱36n ÷ 8 = ₱4.50n

Overtime pay = ₱4.50n(3)(2.60) = ₱35.10n

₱72n + ₱35.10n = ₱3,427.20

₱107.10n = ₱3,427.20

n = 32

500

A salesperson earns a 1.5% commission on the first ₱800,000.00, 3% on the next ₱700,000.00, and 5% on sales exceeding ₱1,500,000.00. If the total commission is ₱58,000.00, what is the total sales amount?

First tier = ₱800,000(0.015) = ₱12,000

Second tier = ₱700,000(0.03) = ₱21,000

Commission from the first two tiers = ₱33,000

Commission from final tier = ₱58,000 - ₱33,000 = ₱25,000

Sales above ₱1,500,000 = ₱25,000 ÷ 0.05 = ₱500,000

Total sales = ₱1,500,000 + ₱500,000 = ₱2,000,000

Answer: ₱2,000,000.00

500

An employee earns ₱1,400.00 per day and receives ₱4,823.00 after working on a regular holiday that fell on a scheduled rest day. How many overtime hours did the employee render?

Hourly rate = ₱1,400 ÷ 8 = ₱175

Pay for the first 8 hours = ₱1,400(2.60) = ₱3,640

Overtime pay = ₱4,823 - ₱3,640 = ₱1,183

Overtime rate = ₱175(2.60)(1.30) = ₱591.50

Overtime hours = ₱1,183 ÷ ₱591.50 = 2

Answer: 2 overtime hours

500

An employee earns ₱125.00 per hour and works for 10 hours on a special non-working day that falls on a scheduled rest day. Four of the first 8 hours and both overtime hours fall within the Night Shift Differential period. What is the employee’s total gross pay?

Pay for the first 8 hours = ₱125(8)(1.50) = ₱1,500

Overtime pay = ₱125(2)(1.50)(1.30) = ₱487.50

NSD for 4 regular hours = ₱125(1.50)(0.10)(4) = ₱75

NSD for 2 overtime hours = ₱125(1.50)(1.30)(0.10)(2) = ₱48.75

Total gross pay = ₱1,500 + ₱487.50 + ₱75 + ₱48.75 = ₱2,111.25

Answer: ₱2,111.25

500

A three-digit number is divisible by 9. When its digits are reversed, the new number is 198 less than the original number. The hundreds digit is twice the units digit. What is the original number?

432

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