These are fictional arithmetic models. No wage, allowance, exchange rate, share, business, quote or return below describes a real offer or entitlement. A stated rate is a given for a classroom calculation, not a current market or legal fact. Never enter personal pay, spending or investing information. For every card: identify the base and unit, show the operation, check the result, then say what the model leaves unknown. Use the teacher plan for order and the print/text aids for accessible layouts. The public formative checks use new data.
Card H · two rates for one fictional adult shift
A made-up stage-lighting brief models 8 regular paid hours at $28 per hour, then 2 additional paid hours at 1.5 times the stated base hourly rate. “1.5 times” applies to the hourly rate for those 2 hours, not to the whole shift total. There are no deductions or other conditions in this arithmetic model. Find regular amount, additional-hours rate, additional-hours amount and gross model total. Do not infer a legal overtime rate, award, safety condition or actual take-home pay.
Card I · a separate allowance and two hour bands
An invented adult gallery setup models 6 regular paid hours at $31 per hour, 2 additional paid hours at 1.25 times that base hourly rate, and a separate $24 fixed model allowance. Find each part and the total. Would a $24 allowance mean $24 per hour? No; its unit is one shift in this case. Real allowance eligibility and pay rules are unspecified.
Card J · mark-up uses cost as its base
A fictional community theatre bought one prop component for $80 model cost and applies a 25% mark-up on cost to set its model selling price. Calculate the $ mark-up, selling price and $ difference between sale and cost. This is a single simplified transaction; tax, other costs and actual profit are not established.
Card K · mark-up and margin have different bases
An invented art-print model has $72 stated unit cost and $90 stated selling price. The dollar gap is $18. Calculate mark-up percentage on cost and margin percentage on selling price. Explain why both can describe this same fictional gap but are different percentages. Additional expenses and tax are omitted, so “margin” here is just the gross price gap as a share of selling price.
Card L · forward and reverse percentage comparison
A fictional materials-list figure changes from $125 to $137.50 between two invented versions. Calculate the dollar change and percentage increase using the original $125 base. Then imagine the figure returns from $137.50 to $125. Calculate that percentage decrease using the new starting $137.50 base. These are not real inflation data or product prices.
Card M · a stipulated exchange-rate table, not a quote
For a purely fictional exercise, suppose AUD $1 = USD $0.64, with no fees or spread. This is an invented classroom rate, not a current or historical quote. Convert AUD $250 to USD, then separately convert USD $96 to AUD. Show the direction and reverse check. Real exchange rates and fees vary; consult a current official or provider quote for any real transaction. The optional offline rate switch changes this invented rate and shows both directions without live data.
Card N · share measures are arithmetic, not recommendations
N1 dividend model. A fictional company called Paperbird has a stipulated share price of $24 and a stipulated annual dividend of $0.84 per share. A made-up portfolio holds 50 shares. Calculate the model annual dividend dollars on 50 shares and the dividend yield annual dividend per share ÷ share price ×100%. No future dividend, growth or risk is predicted.
N2 P/E comparison. Fictional company Cedar has $30 market price per share and $2 annual earnings per share. Fictional company Slate has $36 market price per share and $3 annual earnings per share. Find each price-to-earnings ratio price per share ÷ annual earnings per share; label it as a ratio, not a percentage. The numbers do not say which share is better. No purchase or sign-up is required.
Switch contexts without collecting private data
Use the same arithmetic on invented film-set crew hours, game-convention booth costs, repair-shop price cards, community festival supply lists, book-cover printing, fictional travel budget conversions or made-up publishing shares. Each context must name its rate base, units and missing conditions. Home extensions ask for imagined numbers only; never a payslip, family budget, real exchange transaction or actual share portfolio.