Answer
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Percent of Change = 150% increase

↓Steps Explained:↓

Calculate the percent change from:

40 to 100

Percentage change formula:

Percent of Change  =  n2 - n1
  |n1|

Plug in n1 = 40 and n2 = 100

Percent of Change  =  100(100 - 40)
  |40|

Percent of Change  =  100 * 60
  |40|

Percent of Change  =  6000
  40

Percent of Change = 150% increase
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