13.89% is the change from 540 to 615
Calculation steps:
[( 615 - 540 ) ÷ 540] x 100 = 13.89%
Formula
Percentage change = [(615 - 540) / 540] x 100
Subtract the new number by the original number
615 - 540 = 75
75 ÷ 540 = 0.1388888888888889
0.1388888888888889 x 100 = 13.89%