15. If 4 gallons of water are mixed with 76 gallons of vinegar, what per cent of the mixture is each?

16. A farmer raised 480 bushels of grain, of which 25% was wheat, was oats, and the rest was corn. How many bushels of each kind of grain did he raise, and what per cent of his whole crop was corn?

17. A regiment of 1400 men engaged in battle and lost in killed 70 men, in wounded 224 men, and 378 men were taken prisoners. What per cent of the regiment was killed? What per cent was wounded? What per cent was captured? What per cent was left for service?

278. To find the base when the percentage and rate are given.

1009

1. Of what number of men are 10 men 50%, or 50 or ? 2. Of what number of sheep are 20 sheep 25%, or or ?

20

25 1009

3. Of what number of bushels are 80 bushels 20%, or

10%, or ?

1009

4. Of what number of eggs are 30 eggs 60%, or 60

1009

20. Jane broke 4 eggs, or 10% of all the eggs she had in

her basket. How many eggs had she?

21. George gave away 12 chestnuts, or 20% of all he had. How many did he have?

22. A man drew some money from the bank and paid 25% of it for a cow that cost him $30. How much money did he draw from the bank?

WRITTEN EXERCISES.

279. 1. Find the number of books of which 300 books

product of the base multiplied by the rate, if the percentage is divided by the rate the quotient is the base. Therefore, 300 books ÷ .75, or 400 books, is the entire number of books.

280. Hence it is evident that P÷ R= B.

9.

129.6 is 18%.

13. 4 is 11%.

5. 225 is 15%. 14. A man expended $25 for an overcoat, which was 20% of the money he had. How much money had he?

15. A merchant's expenses were $50 per day. If his expenses were 25% of his income, what was his income per day?

16. I paid 30% of my money for a carriage which cost $165. How much money did I have?

17. A farmer lost 150 sheep, which was 75% of his flock. How many sheep had he originally?

18. A horse was sold for $240, which was 80% of what he cost. How much did he cost?

19. A house was sold for $4050, which was 1121% of the cost. How much did the house cost?

20. A farmer sold 350 bushels of grain and had 30% of his crop left. How many bushels of grain did he raise?

PROFIT AND LOSS.

281. 1. A watch that cost $100 was sold at a profit of 6% of the cost. How much was gained?

2. An article that cost $100 was sold at a loss of 25% of the cost. How much was lost?

3. A horse that cost $200 was sold at a gain of 15% of the cost. How much was gained? For how much was the

horse sold?

4. If a piano that cost $600 was sold at a loss of 10% of the cost, what was the loss? What was the selling price of the piano?

5. If a cow that cost $40 is sold for $50, how much is gained? What part of the cost is the gain? How many hundredths? What per cent of the cost is the gain?

6. Coal that cost $5 a ton was sold for $6 a ton. What per cent of the cost was the gain?

7. Cloth that cost $4 a yard became damaged so that it had to be sold for $3 a yard. What per cent of the cost was the loss?

8. Butter that cost 36 cents a pound was sold at a loss of 12 cents a pound. What per cent of the cost was the loss? 9. By selling tea at a gain of 10 cents a pound, a grocer gained 25%, or, of the cost of a pound. What was the cost?

10. A farm was sold at a loss of 20% of the cost. If the loss on an acre was $12, what did the farm cost per acre? 11. A carriage was sold for $20 more than it cost. If the profit was 20% of the cost, what was the cost? What was the selling price?

282. Hence it is seen that:

Gain or loss is reckoned at a certain per cent of the cost, or sum invested.

WRITTEN EXERCISES.

283. 1. A hardware merchant makes a profit of 32% on How much does he gain on a lawn mower

lawn mowers.

that cost him $8?

2. Find the profit on a farm that cost $2150 and was sold at a gain of 121%.

3. What was the selling price of a flock of sheep bought for $1250 and sold at a loss of 8% ?

4. Flour that cost $3.50 a barrel was sold so as to gain 28 cents on a barrel. What was the gain per cent?

5. What is the loss per cent on goods bought for $6450 and sold for $5547 ?

6. A house and lot that cost $4260 was sold for $4899. What was the gain per cent?

7. If a grocer makes an average profit of 121% on his goods, how much does he pay for goods in a year if he gains $1600 in a year?

8. What is the cost of corn sold at a loss of 5%, or 3 cents a bushel?

9. What does a dealer pay for hops, if he gains 15%, or 4 cents a pound?

10. What per cent is gained, if potatoes that cost 42 cents per bushel are sold for 49 cents per bushel?

11. A grain dealer bought a car load of wheat at 80 cents a bushel and sold it at a gain of 10%. What was his gain, if there were 450 bushels in the car?

12. If a quantity of wool was bought for $1480 and sold for $1258, what was the loss per cent?

13. If a quantity of lumber was bought for $1125 and sold at a gain of 331%, for how much was it sold?

14. A bicycle dealer made a profit of 40%, or $14, on each bicycle. Find the selling price.

15. A steamboat that cost $88,450 was sold at a loss of 14%. How much was received for it?

16. A merchant bought 420 yards of cotton at 6 cents a yard and sold it for $31.50. What per cent did he gain? 17. A watch was sold for $4.80 less than cost, which was at a loss of 81%. How much did the watch cost?

18. A man bought a house for $3500, and, after spending for improvements a sum equal to 40% of the cost, he sold it for $6468. What per cent did he gain on the entire cost?

19. A man bought an automobile for $848, but, owing to a decline in the market value, he was obliged to sell it at a loss of 37%. How much did he receive for it?

20. The gain on a quantity of coal was $921.90, which was a profit of 21%. What was the cost of the coal?

21. A grain dealer gained $1625 by selling 2500 bushels of oats at a profit of 161%. How much did the oats cost per bushel?

22. What per cent is gained, if of a stock of goods that cost $12,000 is sold for what the whole cost?

23. A merchant bought goods for $2400 and marked them to sell at a gain of 15%, but afterwards raised the price 5% of the marked price. How much did he receive for the goods?

24. A mill was sold at a gain of $1017, or 15% of the cost. What per cent would have been lost if it had been sold for $5966.40 ?

25. A man bought a horse for $150 and a carriage for 1331% of the cost of the horse. He sold the horse at a gain of 30% and the carriage at a gain of 121%. What per cent was gained on the combined sales f