34.33% is the change from 402 to 540
Calculation steps:
[( 540 - 402 ) ÷ 402] x 100 = 34.33%
Formula
Percentage change = [(540 - 402) / 402] x 100
Subtract the new number by the original number
540 - 402 = 138
138 ÷ 402 = 0.34328358208955223
0.34328358208955223 x 100 = 34.33%