40% is the change from 60 to 84
Calculation steps:
[( 84 - 60 ) ÷ 60] x 100 = 40%
Formula
Percentage change = [(84 - 60) / 60] x 100
Subtract the new number by the original number
84 - 60 = 24
24 ÷ 60 = 0.4
0.4 x 100 = 40%
Example