79.4% is the change from 301 to 540
Calculation steps:
[( 540 - 301 ) ÷ 301] x 100 = 79.4%
Formula
Percentage change = [(540 - 301) / 301] x 100
Subtract the new number by the original number
540 - 301 = 239
239 ÷ 301 = 0.7940199335548173
0.7940199335548173 x 100 = 79.4%