The table in the text lists various general services expenses. The first line item in the table is for dietary expense, with amounts of $320,000 in year 1 and $405,000 in year 2. The dollar difference between the two is $85,000. To convert the difference to a percentage, the $85,000 difference is divided by year 1's $320,000, resulting in a percentage differential of 26.5% (rounded). On another line item of this table, housekeeping expense amounts were $120,000 in year 1 and $180,000 in year 2. The dollar difference between the two is $60,000. What is the housekeeping expense difference when converted to a percentage?