32.68% is the change from 407 to 540
Calculation steps:
[( 540 - 407 ) ÷ 407] x 100 = 32.68%
Formula
Percentage change = [(540 - 407) / 407] x 100
Subtract the new number by the original number
540 - 407 = 133
133 ÷ 407 = 0.32678132678132676
0.32678132678132676 x 100 = 32.68%