26.88% is the change from 320 to 406
Calculation steps:
[( 406 - 320 ) ÷ 320] x 100 = 26.88%
Formula
Percentage change = [(406 - 320) / 320] x 100
Subtract the new number by the original number
406 - 320 = 86
86 ÷ 320 = 0.26875
0.26875 x 100 = 26.88%