mark almost a dozen articles at 50 per cent. profit in the time it would take him to mark a single one at 49 per cent. For the benefit of the student, and for the convenience of business men in marking goods, we have arranged the following table: TABLE For Marking all Articles bought by the Dozen. N. B. Most of these are used in business. To make 20% remove the point one place to the left. If I buy 1 doz. shirts for $28.00, what shall I retail them for to make 50%? Ans. $3.50. EXPLANATION.-Remove the point one place to the left, and add on itself. D* Where the Multiplier is an Aliquot Part of 100. Merchants in selling goods generally make the price of an article some aliquot part of 100, as in selling sugar at 12 cents a pound or 8 pounds for 1 dollar, or in selling calico for 16 cents a yard or 6 yards for 1 dollar, etc. And to become familiar with all the aliquot parts of 100, so that you can apply them readily when occasion requires, is perhaps the most useful, and, at the same time, one of the easiest arrived at of all the computations the accountant must perform in the practical calculations of the counting-room. TABLE OF THE ALIQUOT PARTS OF 100 AND 1000 N. B. Most of these are used in business. To multiply by an aliquot part of 100, RULE-Add two ciphers to the multiplicand, then take such part of it as the multiplier is part of 100. N B. If the multiplicand is a mixed number reduce the fraction to a decimal of two places before dividing. EXAMPLES.-1. Multiply 424 by 25. 10600. N. B. If the multiplicand is a mixed number, reduce the fraction to a decimal of two places before dividing. 2. Give the cost of 12 yds. cloth @ 184c. per yd. Process.-12 ; changing 18 to a decimal, = Note.-Aliquot parts may be conveniently used when the mul tiplier is but little more or less than an aliquot part. 3. Multiply 24 by 17. 1st. Multiply 24 by 16 (the one-sixth of 100) RATIONALE. As in the last case, by annexing two ciphers, we increase the multiplicand one hundred times; and by dividing the number by 3, we only increase the multiplicand thirty-three and one-third times, because 33 is one-third of 100. 4. To multiply any number by 333 add three ciphers, and divide by 3. Multiply 4797 by 3333. Product, 1599000. 3)4797000 1599000 5. To multiply any number by 6 add two ciphers, and divide by 15; or add one cipher and multiply by . Multiply 1566 by 63. 15)156600 10440 First method. 15660 2 3)31320 10440 Second method. 6. To multiply any number by 663 add three ciphers, and divide by 15; or add two ciphers and multiply by . Multiply 3663 by 664. 15)3663000 244200 First method. 366300 2 3)732600 244200 Second method. 7. To multiply any number by 8 add two ci phers, and divide by 12. Multiply 2889 by 83. Product, 24075. 12)288900 24075 8. To multiply any number by 833 add three ciphers, and divide by 12. Multiply 7695 by 833. Product, 641250. 12)7695000 641250 9. To multiply any number by 6 add tw、 ci phers, and divide by 16 or its factors--4X4 Multiply 7696 by 64. Product, 48100. 4)769600 4)192400 |