3.45% is the change from 348 to 360
Calculation steps:
[( 360 - 348 ) ÷ 348] x 100 = 3.45%
Formula
Percentage change = [(360 - 348) / 348] x 100
Subtract the new number by the original number
360 - 348 = 12
12 ÷ 348 = 0.034482758620689655
0.034482758620689655 x 100 = 3.45%