26.56% is the change from 320 to 405
Calculation steps:
[( 405 - 320 ) ÷ 320] x 100 = 26.56%
Formula
Percentage change = [(405 - 320) / 320] x 100
Subtract the new number by the original number
405 - 320 = 85
85 ÷ 320 = 0.265625
0.265625 x 100 = 26.56%