138.24% is the change from 136 to 324
Calculation steps:
[( 324 - 136 ) ÷ 136] x 100 = 138.24%
Formula
Percentage change = [(324 - 136) / 136] x 100
Subtract the new number by the original number
324 - 136 = 188
188 ÷ 136 = 1.3823529411764706
1.3823529411764706 x 100 = 138.24%