58.7% is the change from 540 to 857
Calculation steps:
[( 857 - 540 ) ÷ 540] x 100 = 58.7%
Formula
Percentage change = [(857 - 540) / 540] x 100
Subtract the new number by the original number
857 - 540 = 317
317 ÷ 540 = 0.587037037037037
0.587037037037037 x 100 = 58.7%