36.36% is the change from 44 to 60
Calculation steps:
[( 60 - 44 ) ÷ 44] x 100 = 36.36%
Formula
Percentage change = [(60 - 44) / 44] x 100
Subtract the new number by the original number
60 - 44 = 16
16 ÷ 44 = 0.36363636363636365
0.36363636363636365 x 100 = 36.36%