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$24.42 approximately equals $24
Then, instead of multiplying the cost by 15%, break the 15% into 10% + 5% to make it easier to calculate the tip mentally. Recall that finding 10% is the same as multiplying by 0.10, which means the decimal point will move one place to the left.
CA Logo Tip: Remember that the decimal point is always located to the right of the ones digit, and a whole number of dollars can be written with two zeros to the right of the decimal point.
10% of $24.00 = $2.40
Since 5% is half of 10%, take half of $2.40:
$2.40 ÷ 2 = $1.20
A tip of 15% on $24.42 is about $2.40 + $1.20 = $3.60.
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