100*(50000/40000 - 1) = 25%
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10% of 40000 is 4000, so 4000 + 40000 = 44000
3% of $40,000= 33% * 40000= 0.33 * 40000= $13,200
33% of 50000= 33% * 50000= 0.33 * 50000= 16,500
33.3% of 50000 = 50000*33.3/100 = 16650
Expressed as a percentage, 50000/400000 x 100 = 12.5 percent.