This sample instructional unit is designed to build and deepen students’ understanding of common benchmark fractions, decimals, and percents. First, students explore the fraction ½, its connections to decimals and percents, and its use as a benchmark.When they show mastery and conceptual understanding of ½, they are ready to extend their knowledge to one quarter and three quarters. Benchmark fractions are useful in many adult contexts, such as interpreting sale prices, measurements, and data.