23.46% is the change from 324 to 400
Calculation steps:
[( 400 - 324 ) ÷ 324] x 100 = 23.46%
Formula
Percentage change = [(400 - 324) / 324] x 100
Subtract the new number by the original number
400 - 324 = 76
76 ÷ 324 = 0.2345679012345679
0.2345679012345679 x 100 = 23.46%