122.22% is the change from 27 to 60
Calculation steps:
[( 60 - 27 ) ÷ 27] x 100 = 122.22%
Formula
Percentage change = [(60 - 27) / 27] x 100
Subtract the new number by the original number
60 - 27 = 33
33 ÷ 27 = 1.2222222222222223
1.2222222222222223 x 100 = 122.22%