26.72% is the change from 408 to 517
Calculation steps:
[( 517 - 408 ) ÷ 408] x 100 = 26.72%
Formula
Percentage change = [(517 - 408) / 408] x 100
Subtract the new number by the original number
517 - 408 = 109
109 ÷ 408 = 0.26715686274509803
0.26715686274509803 x 100 = 26.72%