60.74% is the change from 540 to 868
Calculation steps:
[( 868 - 540 ) ÷ 540] x 100 = 60.74%
Formula
Percentage change = [(868 - 540) / 540] x 100
Subtract the new number by the original number
868 - 540 = 328
328 ÷ 540 = 0.6074074074074074
0.6074074074074074 x 100 = 60.74%