Question 1131728
(60-83)/83 = -23/80 = -0.277 --> -27.7% 

The change is a decrease (we have a negative percentage, or, you can simply observe that $60 is less than $83 so it is a decrease)...<br>

One can say "$60 is 27.7% less than $83"<br>

Note that is it NOT proper to say "$83 is 27.7% greater than $60" because in this statement you'd have to compute how much $23 is as a percentage of $60.