Explanation:
Annual tax paid within 4th bracket = (£1,900 x 12) – £17,890 = £4,910
Income within 4th bracket = £4,910 / 0.28 = £17,535.71 (2dp)
Post-tax Salary = (£87,850 + £17,535.71) – £22,800 = £82,585.71 (2dp) = £82,590 to the nearest £10
Explanation:
Annual tax = £1,450 x 12 = £17,400, i.e. in 3rd tax bracket
Tax paid within 3rd bracket = £17,400 – £4,990 = £12,410
Income within 3rd bracket = £12,410 / 0.25 = £49,640
Total income = £36,250 + £49,640 = £85,890
Explanation:
Old tax = £4,990 + [ 25% x (£80,000 – £36,250) ] = £15,927.50
New tax = £17,890 + [ 28% x (£90,000 – £87,850) ] = £18492
Increase = £18492 – £15927.50 = £2564.50
Explanation:
Total Tax = $6,579.20 + [ 22% x ($63,000 – $44,120) ]
= $6,579.20 + (22% x $1,880) = $6,579.20 + $4,154
= $10,732.80
Explanation:
Annual Tax = $6,579.20 + [ 22% x ($50,000 – $44,120) ]
= $6,579.20 + (22% x $5,880) = $6,579.20 + $1,293.60 = $7,872.80
Average tax rate = 7,872.80 / 50,000 x 100 = 16% (2sf)
Explanation:
Total Tax = $1,440 + [ 16% x ($23,158 – $12,000) ]
= $1,440 + (16% x $11,158) = $1,440 + $1,785.28
= $3,225.282.80
Explanation:
The tax paid at the top of the bottom bracket's lowest bracket becomes $13,200, and the lowest upper bound becomes 12% x 13,200 = $1,584
Old tax = $1,440 + [ 16% x ($38,000 – $12,000) ] = $5,600
New tax = $1,584 + [ 16% x ($38,000 – $13,200) ] = $5,552 ($48 lower)
Explanation:
Calculate the average speed using the units' conversions to meters and seconds.
1 hour = 60 minutes = 60 x 60 seconds = 3600 s
10 km = 10,000 m
So in metres per second:
10000 / 3600 = 2.777… = 2.8 m/s
A common snare is that all of the answers are given in m/s. Be careful not to choose the answer 10 km/h hastily because he has been running at 10 km/h.
Explanation:
Calculate his previous and current costs, then calculate the difference in percentage.
The supper deal and coffee were his previous expenses:
2.75 + 3.00 = £5.75
His new costs are:
1.50
Use the formula:
Multiplier = New Value / Old Value
Multiplier = 1.50 / 5.75 = 0.26….
0.26… = 74% percentage decrease – Option C.
Timing Tip: In UCAT Quantitative Reasoning, percentage reduction is one of the most frequently evaluated skills. Learn how to use the multiplier method to save time.
It is not necessary to calculate the numbers for five days' worth of purchases because the percentage difference will be the same for one day as it will be for five.
Explanation:
The rise between 2010-11 and 2011-12 was 200,000/180,000 = 1.11, which is an increase of 11.1% rather than 10.1%. Other figures represent 10% increase, but not during the initial time.
Timing Tip: Options that only mention one category should be prioritized first since they only call for the analysis of a single subset of data.
Explanation:
1. Find the mass of coffee used in each ratio:
90% was used at a ratio of 1:18:
0.9 x 200,000 = 180,000
10% was used at a ratio of 1:20
0.1 x 200,000 = 20,000
2. Find the volume of coffee produced:
Find the volume of coffee made from this mass:
1g = 1ml
180,000 was used in the ratio 1:18 so:
180,000 x 18 = 3,240,000Kg so 3,240,000L
20,000 was used in the ratio 1:20 so:
20,000 x 20 = 400,000Kg so 400,000L
3,240,000 + 400,000 = 3,640,000L – D.
Common Trap: Remember that not all of the coffee will be made in the 1:18 ideal ratio. If this were true, the answer would be 3,640,000 L.