27.08% is the change from 240 to 305
Calculation steps:
[( 305 - 240 ) ÷ 240] x 100 = 27.08%
Formula
Percentage change = [(305 - 240) / 240] x 100
Subtract the new number by the original number
305 - 240 = 65
65 ÷ 240 = 0.2708333333333333
0.2708333333333333 x 100 = 27.08%