26.48% is the change from 321 to 406
Calculation steps:
[( 406 - 321 ) ÷ 321] x 100 = 26.48%
Formula
Percentage change = [(406 - 321) / 321] x 100
Subtract the new number by the original number
406 - 321 = 85
85 ÷ 321 = 0.26479750778816197
0.26479750778816197 x 100 = 26.48%