8.11% is the change from 407 to 440
Calculation steps:
[( 440 - 407 ) ÷ 407] x 100 = 8.11%
Formula
Percentage change = [(440 - 407) / 407] x 100
Subtract the new number by the original number
440 - 407 = 33
33 ÷ 407 = 0.08108108108108109
0.08108108108108109 x 100 = 8.11%