32.78% is the change from 360 to 478
Calculation steps:
[( 478 - 360 ) ÷ 360] x 100 = 32.78%
Formula
Percentage change = [(478 - 360) / 360] x 100
Subtract the new number by the original number
478 - 360 = 118
118 ÷ 360 = 0.3277777777777778
0.3277777777777778 x 100 = 32.78%