13.7% is the change from 540 to 614
Calculation steps:
[( 614 - 540 ) ÷ 540] x 100 = 13.7%
Formula
Percentage change = [(614 - 540) / 540] x 100
Subtract the new number by the original number
614 - 540 = 74
74 ÷ 540 = 0.13703703703703704
0.13703703703703704 x 100 = 13.7%