8.22% is the change from 499 to 540
Calculation steps:
[( 540 - 499 ) ÷ 499] x 100 = 8.22%
Formula
Percentage change = [(540 - 499) / 499] x 100
Subtract the new number by the original number
540 - 499 = 41
41 ÷ 499 = 0.08216432865731463
0.08216432865731463 x 100 = 8.22%