30.91% is the change from 275 to 360
Calculation steps:
[( 360 - 275 ) ÷ 275] x 100 = 30.91%
Formula
Percentage change = [(360 - 275) / 275] x 100
Subtract the new number by the original number
360 - 275 = 85
85 ÷ 275 = 0.3090909090909091
0.3090909090909091 x 100 = 30.91%