32.79% is the change from 305 to 405
Calculation steps:
[( 405 - 305 ) ÷ 305] x 100 = 32.79%
Formula
Percentage change = [(405 - 305) / 305] x 100
Subtract the new number by the original number
405 - 305 = 100
100 ÷ 305 = 0.32786885245901637
0.32786885245901637 x 100 = 32.79%