27.7% is the change from 408 to 521
Calculation steps:
[( 521 - 408 ) ÷ 408] x 100 = 27.7%
Formula
Percentage change = [(521 - 408) / 408] x 100
Subtract the new number by the original number
521 - 408 = 113
113 ÷ 408 = 0.2769607843137255
0.2769607843137255 x 100 = 27.7%