Consumer Arithmetic

Consumer Arithmetic
Electronic Worksheets Print version
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Contents
Wages Salaries Overtime Bonuses Casual Work Commission Piecework Holiday Pay Deductions Taxation
Wages 1
For these weekly wages find the total earnt in a year: 1) $904 =
2)
$1,018 =
3)
$602 =
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Wages 2
For these fortnightly wages find the total earnt in a year: 1) $750 =
2)
$2,173 =
3)
$1,530 =
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Wages 3
For these monthly wages find the total earnt in a year: 1) $1,056 =
2)
$5,365 =
3)
$3,167 =
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Wages 4
For these wages, find the total amount earnt in a year: 1) $1,487 per week Answer: $2,157 per month Answer: $1,252 per fortnight Answer: $2,177 per month Answer: $2,271 per month Answer: $1,344 per week Answer: $503 per fortnight Answer: $1,198 per week Answer: $4,850 per month Answer: $1,551 per fortnight Answer: $2,763 per fortnight Answer: $3,576 per month Answer: $990 per week Answer: $541 per week Answer:
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
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Wages 5
For each hourly rate, find the wage earnt for the hours worked:
Hourly rate Hours worked
1)
$19.70
19 =
Hourly rate
Hours worked
2)
$11.40
43 =
Hourly rate
Hours worked
3)
$5.60
15 =
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Wages 6
For these wages, find the total amount earnt in a year: 1) $15.80 per hour for 25 hours. Answer: $5.50 per hour for 36 hours. Answer: $9.70 per hour for 43 hours. Answer: $18.20 per hour for 26 hours. Answer: $5.30 per hour for 11 hours. Answer: $12.40 per hour for 37 hours. Answer: $10.30 per hour for 24 hours. Answer: $5.90 per hour for 23 hours. Answer: $15.80 per hour for 10 hours. Answer: $11.30 per hour for 27 hours. Answer: $16.80 per hour for 19 hours. Answer: $18.40 per hour for 36 hours. Answer: $16.60 per hour for 42 hours. Answer: $10.80 per hour for 13 hours. Answer:
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
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Salaries 1
For these annual salaries, find the weekly pay: 1) $51,220 =
2)
$47,424 =
3)
$29,900 =
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Salaries 2
For these annual salaries, find the monthly pay: 1) $19,644 =
2)
$45,156 =
3)
$59,508 =
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Salaries 3
For these annual salaries, find the fortnightly pay: 1) $73,606 =
2)
$16,224 =
3)
$31,980 =
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Salaries 4
For these annual salaries, find the pay for the time period: 1) $13,832 Weekly Answer: $56,580 Monthly Answer: $45,500 Fortnightly Answer: $21,476 Weekly Answer: $24,648 Weekly Answer: $50,496 Monthly Answer: $75,114 Fortnightly Answer: $17,760 Monthly Answer: $16,176 Monthly Answer: $24,908 Weekly Answer: $38,064 Fortnightly Answer: $75,582 Fortnightly Answer: $32,084 Weekly Answer: $16,608 Monthly Answer:
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
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Overtime 1
Calculate the total wage:
Wage per hour Hours worked Overtime hours Overtime rate
1.
$10.40 Wage =
46
Hourly rate
10
double time +
Hourly rate Overtime hours
Overtime rate
Normal hours
Wage per hour
Hours worked
Overtime hours
Overtime rate
2.
$8.30 Wage =
19
Hourly rate
12
double time +
Overtime rate
Normal hours
Wage per hour
Hours worked
Overtime hours
Overtime rate
3.
$19.70 Wage =
31
Hourly rate
double time +
Overtime rate
Normal hours
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Overtime 2
Wage per hour Hours worked Overtime hours Overtime rate
1.
$10.40 Wage =
46
Hourly rate
10
time-and-a-half +
Overtime rate
Normal hours
Wage per hour
Hours worked
Overtime hours
Overtime rate
2.
$6.90 Wage =
38
Hourly rate
11
time-and-a-half +
Overtime rate
Normal hours
Wage per hour
Hours worked
Overtime hours
Overtime rate
1.
$16.00 Wage =
20
Hourly rate
time-and-a-half +
Overtime rate
Normal hours
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Overtime 3
Wage per hour Hours worked Overtime hours Overtime rate Wage per hour Hours worked Overtime hours Overtime rate
1.
$5.40 Wage =
Wage per hour
50
time-and-a-half
6.
$9.90 Wage =
45
time-and-a-half
Hours worked
Overtime hours
Overtime rate
Wage per hour
Hours worked
Overtime hours
Overtime rate
2.
$8.90 Wage =
Wage per hour
28
11
time-and-a-half
7.
$8.20 Wage =
10
12
double time
Hours worked
Overtime hours
Overtime rate
Wage per hour
Hours worked
Overtime hours
Overtime rate
3.
$9.50 Wage =
Wage per hour
15
10
double time
8.
$9.30 Wage =
22
time-and-a-half
Hours worked
Overtime hours
Overtime rate
Wage per hour
Hours worked
Overtime hours
Overtime rate
4.
$13.90 Wage =
Wage per hour
50
10
time-and-a-half
9.
$15.60 Wage =
40
12
time-and-a-half
Hours worked
Overtime hours
Overtime rate
Wage per hour
Hours worked
Overtime hours
Overtime rate
5.
$14.60 Wage =
41
12
double time
10.
$11.40 Wage =
49
double time
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Bonuses 1
Convert the percentage to a decimal:
Percentage = Decimal
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.
62% = 53% = 22% = 91% = 18% = 1% = 5% = 59% = 21.6% = 87.2% = 7.5% = 13.9% =
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Bonuses 2
Calculate the total earnings: 1. Salary: $37,629 p.a. Bonus: 3 %
Percentage as a decimal of Salary Added to Salary
Total earnings = =
Correct to 2 decimal places
2.
Salary: $42,549 p.a. Bonus: 15 %

Total earnings = =
3.
Salary: $67,405 p.a. Bonus: 6 %

Total earnings = =
4.
Salary: $55,267 p.a. Bonus: 8.2 %

Total earnings = =
5.
Salary: $63,796 p.a. Bonus: 12.6 %

Total earnings = =
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Bonuses 3
Calculate the total earnings: Salary: $72,910 p.a. Bonus: 14 % Total earnings =
1.
Salary: $88,540 p.a. Bonus: 3 % Total earnings =

6.

2.

7.

3.

8.

4.

9.

5.

10.
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Time Differences
Find the time difference between:
1. 2. 3. 4. 5. 6. 7. 8. 9.
7:00 AM and 9:00 AM and 2:00 AM and 4:30 AM and 7:30 AM and 11:30 AM and 7:30 AM and 5:17 AM and 12:48 AM and
10:00 AM 2:00 PM 5:00 PM 10:00 AM 2:00 PM 7:00 PM 11:15 AM 1:09 PM 7:43 AM
h h h h h h h h h
min min min min min min min min min
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Casual Work 1
Calculate the total earnings: 1. Pay rate: $5.20 Hours: 10 h Total earnings =
Time as a decimal
Pay rate
= 2. Pay rate: $16.50 Hours: 11 h

Time as a decimal Pay rate
Total earnings = = 3. Pay rate: $20.00 Hours: 9 h 30 min
Total earnings =
Time as a decimal
Pay rate
= 4. Pay rate: $14.10 Hours: 6 h 30 min

Total earnings = = 5. Pay rate: $15.50 Hours: 8 h
Total earnings =
Time as a decimal
Pay rate
= 6. Pay rate: $18.90 Hours: 12 h 30 min

Total earnings = =
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Casual Work 2
Calculate the total earnings: 1. Pay rate: $6.10 Time worked: 6:30 AM Total earnings =
Time as a decimal
to
1:00 PM
Pay rate
= 2. Pay rate: $10.30 Time worked: 7:00 AM Total earnings =

Time as a decimal
to
2:30 PM
Pay rate
= 3. Pay rate: $13.80 Time worked: 12:30 PM Total earnings =

Time as a decimal
to
6:00 PM
Pay rate

Time as a decimal
to
11:30 AM
Pay rate

Time as a decimal
to
3:30 PM
Pay rate

Time as a decimal
to
7:30 PM
Pay rate
=
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Find the casual rate of pay per hour: 1. Earnings: $358.40 Hours worked: 28 Hourly rate =
earnings
Casual Work 3
hours worked
= 2. Earnings: $554.40 Hours worked: 28 Hourly rate =

earnings
hours worked

earnings
hours worked

earnings
hours worked

earnings
hours worked

earnings
hours worked
=
Complete each payslip: 1. Day Mon Tue Wed Thu Fri Sat Sun Start
9:00 AM 9:00 AM 9:00 AM 10:00 AM 10:00 AM 8:00 AM
Payslips
Hourly Rate: Hours $7.80 Wage
Finish
4:00 PM 4:00 PM 4:00 PM 4:00 PM 4:00 PM 12:00 PM
TOTALS: 2. Hourly Rate: Hours $18.40 Wage
Day Mon Tue Wed Thu Fri Sat Sun
Start
9:00 AM 12:00 PM 1:00 PM 1:00 PM 9:00 AM 2:00 PM
Finish
4:00 PM 6:00 PM 4:00 PM 8:00 PM 12:00 PM 6:00 PM
TOTALS: 3. Hourly Rate: Hours $10.50 Wage
Day Mon Tue Wed Thu Fri Sat Sun
Start
9:00 AM 1:00 PM 11:00 AM 2:00 PM 9:00 AM 4:00 PM
Finish
3:00 PM 6:00 PM 4:00 PM 8:00 PM 1:00 PM 8:00 PM
TOTALS:
Commission 1
Convert the percentage to a decimal:
Percentage = Decimal
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
71% = 100% = 91% = 4% = 82% = 78.3% = 91% = 10% = 48.5% = 67% = 7% =
12. 35.01% =
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Commission 2
Calculate the commission earnt on sales: 1. Sales: $500,000 Commission: 10 %
Percentage as a decimal of Sales
Commission = =
To the nearest dollar
2. Sales: $160,000 Commission: 3 %

Commission = =
3. Sales: $170,000 Commission: 1.5 %

Commission = =

Commission = =

Commission = =
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Commission 3
Calculate the income earnt for the week. 1. Weekly Sales: $19,000 Commmission: 5 % Retainer: $150
Retainer Percentage as a decimal of Sales
Commission = =
2.
$38,000 Commmission: 9.5 % Retainer: $300

Weekly Sales:
Commission = =
3.

Weekly Sales:
Commission = =
4.
$34,000 Commmission: 7 % Retainer: $1000

Weekly Sales:
Commission = =
5.

Weekly Sales:
Commission = =
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Piecework 1
Calculate the weekly wage: 1. Piecework rate: 38 cents per piece Day Mon Tue Pieces Produced 113 82
Pieces Rate in $
Wed 92 = = = = =
Thu 97
Fri 56
Monday Tuesday Wednesday Thursday Friday
Total weekly Wage = 2. Piecework rate: 85 cents per piece Day Mon Tue Pieces Produced 72 54
Pieces Rate in $
Wed 64 = = = = =
Thu 48
Fri 120
Total weekly Wage = 3. Piecework rate: 51 cents per piece Day Mon Tue Pieces Produced 60 82
Pieces Rate in $
Wed 64 = = = = =
Thu 70
Fri 86
Total weekly Wage =

Piecework 2
Calculate the weekly wage: 1. Piecework rate: 21 cents per kilogram Day Mon Tue Kilograms Harvested 37 79
Pieces Rate in $
Wed 35 = = = = =
Thu 54
Fri 79
Total weekly Wage = 2. Piecework rate: 44 cents per kilogram Day Mon Tue Kilograms Harvested 81 84
Pieces Rate in $
Wed 34 = = = = =
Thu 78
Fri 64
Total weekly Wage = 3. Piecework rate: 50 cents per kilogram Day Mon Tue Kilograms Harvested 84 80
Pieces Rate in $
Wed 36 = = = = =
Thu 54
Fri 53
Total weekly Wage =

Piecework 3
Calculate the weekly wage: Piecework rate (up to 100 pieces): Piecework rate (in excess of 100 pieces): Day Mon Tue Kilograms Harvested 83 113
Pieces Rate in $
12 cents per piece 22 cents per piece Wed Thu 82 76 = = = = = = = = = =
Fri 110
Monday
(in excess of 100, may be zero)
Tuesday
Wednesday
Thursday
Friday
Total weekly Wage =
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Piecework 4
Calculate the weekly wage: Piecework rate (up to 100 pieces): Piecework rate (in excess of 100 pieces): Day Mon Tue Kilograms Harvested 75 103
Pieces Rate in $
32 cents per piece 60 cents per piece Wed Thu 97 118 = = = = = = = = = =
Fri 90
Monday
Tuesday
Wednesday
Thursday
Friday
Total weekly Wage =
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Holiday Pay 1
Calculate the holiday pay: 1. Income: $375 per week For 4 weeks holiday:
17.5% of 4 weeks normal pay
Holiday loading =
(
4 weeks wage
= =
Holiday pay =
= = 2. Income: $800 per week For 4 weeks holiday:

17.5%
+ +
holiday loading
of
4 weeks normal pay
Holiday loading =
(
4 weeks wage
= =
Holiday pay =
= = 3. Income: $675 per week For 4 weeks holiday:

17.5%
+ +
holiday loading
of
4 weeks normal pay
Holiday loading =
(
4 weeks wage
= =
Holiday pay =
= =
+ +
holiday loading
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Holiday Pay 2
Calculate the holiday pay: 1. Income: $1250 per fortnight For 4 weeks holiday:
Holiday loading =
(
4 weeks wage
= =
Holiday pay =
+ +
holiday loading
= = 2.
Income: $2350 per fortnight For 4 weeks holiday:

Holiday loading =
(
4 weeks wage
= =
Holiday pay =
+ +
holiday loading
= = 3.
Income: $875 per fortnight For 4 weeks holiday:

Holiday loading =
(
4 weeks wage
= =
Holiday pay =
+ +
holiday loading
= =
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Holiday Pay 3
Calculate the holiday pay: 1. Income: $44564 p.a. For 4 weeks holiday:
Holiday loading =
(( + holiday loading +
= =
Holiday pay = 4 weeks wage
= = 2. Income: $29016 p.a. For 4 weeks holiday:

17.5%
of
4 weeks normal pay
Holiday loading =
= =
= = 3. Income: $61152 p.a. For 4 weeks holiday:

17.5%
of
4 weeks normal pay
Holiday loading =
= =
= =
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Holiday Pay 4
Calculate the holiday pay: 1. Income: $350 per week Holiday pay = 2. Income: $1525 per fortnight Holiday pay = 3. Income: $56524 p.a. Holiday pay = 4. Income: $250 per week Holiday pay = 5. Income: $1925 per fortnight Holiday pay = 6. Income: $33800 p.a. Holiday pay = 7. Income: $1025 per week Holiday pay = 8. Income: $2300 per fortnight Holiday pay = 9. Income: $15236 p.a. Holiday pay = 10. Income: $900 per week Holiday pay =
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Deductions 1
1. Calculate the net wage: Income Hourly Rate Hours worked 40 $15.10 Calculate Gross Wage
Hours worked
Tax $90.60 =
Hourly Rate
Deductions Superannuation $12.10
Other $10.00
Total Deductions Net Wage =

Gross Wage
+
Deductions
+ =
2.
Income Hourly Rate Hours worked 34 $12.00 Calculate Gross Wage

Hours worked
Tax $93.90 =
Hourly Rate
Other $8.00

Gross Wage
+
Deductions
+ =
3.

Hours worked
Tax $182.60 =
Hourly Rate
Other $6.00

Gross Wage
+
Deductions
+ =
4.

Hours worked
Tax $30.60 =
Hourly Rate
Other $6.00

Gross Wage
+
Deductions
+ =
5.

Hours worked
Tax $104.80 =
Hourly Rate
Other $2.00

Gross Wage
+
Deductions
+ =
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Deductions 2
Complete the payslips: 1. PaySlip Monday Tuesday Wednesday Thursday Friday Saturday Sunday Start
9:00 AM 7:00 AM 9:00 AM 10:00 AM 10:00 AM 9:00 AM - - - - - -
Finish
1:00 PM 3:00 PM 3:00 PM 3:00 PM 6:00 PM 3:00 PM
Hrs Mon 15/10 -

Hourly Rate Gross Pay Tax Other Deductions
Sun 21/10 $17.60 $131.00 $39.20
- Total Hours:
Net Pay:
2.
PaySlip Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Start
9:00 AM 7:00 AM 7:00 AM 8:00 AM 9:00 AM 10:00 AM - - - - - -
Finish
4:00 PM 2:00 PM 1:00 PM 3:00 PM 5:00 PM 2:00 PM
Hrs Mon 15/10 -

Sun 21/10 $20.00 $219.00 $62.40
- Total Hours:
Net Pay:
3.
Start
8:00 AM 8:00 AM 10:00 AM 7:00 AM 9:00 AM 8:00 AM - - - - - -
Finish
3:00 PM 2:00 PM 4:00 PM 2:00 PM 2:00 PM 1:00 PM
Hrs Mon 15/10 -

Sun 21/10 $9.20 $110.00 $16.60
- Total Hours:
Net Pay:
4.
Start
10:00 AM 10:00 AM 10:00 AM 7:00 AM 8:00 AM 9:00 AM - - - - - -
Finish
5:00 PM 5:00 PM 5:00 PM 3:00 PM 3:00 PM 3:00 PM
Hrs Mon 15/10 -
Sun 21/10 Hourly Rate $19.70

Gross Pay Tax
Other Deductions
$298.00 $16.60
- Total Hours:
Net Pay:
5.
Start
7:00 AM 7:00 AM 8:00 AM 10:00 AM 8:00 AM 7:00 AM - - - - - -
Finish
12:00 PM 1:00 PM 3:00 PM 3:00 PM 3:00 PM 2:00 PM
Hrs Mon 15/10 -

Sun 21/10 $10.60 $67.00 $31.40
- Total Hours:
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Net Pay:
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Taxation 1
Tax rates 2012-13
Taxable Income 0 - $18,200 $18,201 - $37,000 $37,001 - $80,000 $80,001 - $180,000 $180,001 and over Tax on this income Nil 19c for each $1 over $18,200 $3,572 plus 32.5c for each $1 over $37,000 $17,547 plus 37c for each $1 over $80,000 $54,547 plus 45c for each $1 over $180,000
Use the tax table to find the tax payable on a taxable income of: 1. $5,400 Tax = = 2. $35,500 Tax = = 3. $18,250 Tax = = 4. $42,715 Tax = = 5. $76,300 Tax = = 6. $24,800 Tax = = 7. $102,350 Tax = = 8. $182,000 Tax = = 9. $300,200 Tax = = 10. $40,000 Tax = = 11. $19,270 Tax = = 12. $123,050 Tax = = plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( ) plus ( )
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Taxation 2
Tax rates 2012-13
Taxable Income 0 - $18,200 $18,201 - $37,000 $37,001 - $80,000 $80,001 - $180,000 $180,001 and over Tax on this income Nil 19c for each $1 over $18,200 $3,572 plus 32.5c for each $1 over $37,000 $17,547 plus 37c for each $1 over $80,000 $54,547 plus 45c for each $1 over $180,000
Use the tax table to find the tax payable on a taxable income of: Income Allowable Deductions 1. $132,700 $5,308
Taxable Income
= Tax = =
to nearest dollar
plus
= ( )
2.
Income $73,800
Taxable Income
Allowable Deductions $1,476 = Tax = =

to nearest dollar
plus
= ( )
3.
Income $25,800
Taxable Income

to nearest dollar
plus
= ( )
4.
Income $150,500
Taxable Income

to nearest dollar
plus
= ( )
5.
Income $194,500
Taxable Income

to nearest dollar
plus
= ( )
6.
Income $80,253
Taxable Income

to nearest dollar
plus
= ( )
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Consumer Arithmetic - Electronic Worksheets - PRINT Version

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Electronic Worksheets Print version

Developed by S. Job, mathsclass.net

Wage per hour

Wage per hour

Wage per hour

Wage per hour

Wage per hour

Wage per hour

Wage per hour

Wage per hour

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.

Salary: $42,549 p.a. Bonus: 15 %

Salary: $67,405 p.a. Bonus: 6 %

Salary: $55,267 p.a. Bonus: 8.2 %

Salary: $63,796 p.a. Bonus: 12.6 %

Salary: $88,540 p.a. Bonus: 3 % Total earnings =

Salary: $31,094 p.a. Bonus: 4 % Total earnings =

Salary: $59,908 p.a. Bonus: 5 % Total earnings =

Salary: $43,804 p.a. Bonus: 8 % Total earnings =

Salary: $22,820 p.a. Bonus: 12 % Total earnings =

Salary: $23,887 p.a. Bonus: 12 % Total earnings =

Salary: $32,514 p.a. Bonus: 11 % Total earnings =

Salary: $36,759 p.a. Bonus: 2 % Total earnings =

Salary: $61,434 p.a. Bonus: 13 % Total earnings =

10:00 AM 2:00 PM 5:00 PM 10:00 AM 2:00 PM 7:00 PM 11:15 AM 1:09 PM 7:43 AM

min min min min min min min min min

= 2. Pay rate: $16.50 Hours: 11 h

Total earnings = = 3. Pay rate: $20.00 Hours: 9 h 30 min

= 4. Pay rate: $14.10 Hours: 6 h 30 min

Total earnings = = 5. Pay rate: $15.50 Hours: 8 h

= 6. Pay rate: $18.90 Hours: 12 h 30 min

= 2. Pay rate: $10.30 Time worked: 7:00 AM Total earnings =

= 3. Pay rate: $13.80 Time worked: 12:30 PM Total earnings =

= 4. Pay rate: $18.00 Time worked: 6:00 AM Total earnings =

= 5. Pay rate: $8.10 Time worked: 9:30 AM Total earnings =

= 6. Pay rate: $10.70 Time worked: 6:30 AM Total earnings =

= 2. Earnings: $554.40 Hours worked: 28 Hourly rate =

= 3. Earnings: $452.50 Hours worked: 25 Hourly rate =

= 4. Earnings: $288.00 Hours worked: 30 Hourly rate =

= 5. Earnings: $225.40 Hours worked: 23 Hourly rate =

= 6. Earnings: $182.40 Hours worked: 19 Hourly rate =

TOTALS: 2. Hourly Rate: Hours $18.40 Wage

Day Mon Tue Wed Thu Fri Sat Sun

TOTALS: 3. Hourly Rate: Hours $10.50 Wage

Day Mon Tue Wed Thu Fri Sat Sun

71% = 100% = 91% = 4% = 82% = 78.3% = 91% = 10% = 48.5% = 67% = 7% =

2. Sales: $160,000 Commission: 3 %

3. Sales: $170,000 Commission: 1.5 %

4. Sales: $430,000 Commission: 7.5 %

5. Sales: $280,000 Commission: 14.5 %

$38,000 Commmission: 9.5 % Retainer: $300

$45,000 Commmission: 3.5 % Retainer: $600

$34,000 Commmission: 7 % Retainer: $1000

$46,000 Commmission: 6.5 % Retainer: $750

Monday Tuesday Wednesday Thursday Friday

Monday Tuesday Wednesday Thursday Friday

Monday Tuesday Wednesday Thursday Friday

Total weekly Wage =

Monday Tuesday Wednesday Thursday Friday

Monday Tuesday Wednesday Thursday Friday

Monday Tuesday Wednesday Thursday Friday

Total weekly Wage =