27.19% is the change from 320 to 407
Calculation steps:
[( 407 - 320 ) ÷ 320] x 100 = 27.19%
Formula
Percentage change = [(407 - 320) / 320] x 100
Subtract the new number by the original number
407 - 320 = 87
87 ÷ 320 = 0.271875
0.271875 x 100 = 27.19%