13.72% is the change from 860 to 978
Calculation steps:
[( 978 - 860 ) ÷ 860] x 100 = 13.72%
Formula
Percentage change = [(978 - 860) / 860] x 100
Subtract the new number by the original number
978 - 860 = 118
118 ÷ 860 = 0.1372093023255814
0.1372093023255814 x 100 = 13.72%