3.7% is the change from 27 to 28
Calculation steps:
[( 28 - 27 ) ÷ 27] x 100 = 3.7%
Formula
Percentage change = [(28 - 27) / 27] x 100
Subtract the new number by the original number
28 - 27 = 1
1 ÷ 27 = 0.037037037037037035
0.037037037037037035 x 100 = 3.7%