27.16% is the change from 405 to 515
Calculation steps:
[( 515 - 405 ) ÷ 405] x 100 = 27.16%
Formula
Percentage change = [(515 - 405) / 405] x 100
Subtract the new number by the original number
515 - 405 = 110
110 ÷ 405 = 0.2716049382716049
0.2716049382716049 x 100 = 27.16%