Ans. $13.1212.

At 614c per pound how much sugar will $5 buy? As 614c is 116 of $1, evidently each dollar will buy 16 pounds. Ans. 80 pounds.

In multiplying by a fraction, write the quantity in a line with the numerator and cancel common factors.

Find cost of 72 yards of carpet, at 8712c ($78) a yard. Cancel 8, also 72 and write 9 instead. Ans. $63.

78 × 72 9 = 63

Of 28 pounds of coffee, at 1834c ($316) per pound. Cancel 28 and 16, write 7 and 4. Ans. $514.

316 ×4 28 7 = 214 or 514

At 6623c ($23) per bushel, how many bushel of wheat will $34 buy? Ans. 51 bushel.

32 × 34 17 = 51

In division, invert terms of fraction.