120% is the change from 60 to 132
Calculation steps:
[( 132 - 60 ) ÷ 60] x 100 = 120%
Formula
Percentage change = [(132 - 60) / 60] x 100
Subtract the new number by the original number
132 - 60 = 72
72 ÷ 60 = 1.2
1.2 x 100 = 120%
Example