328/320 = 102.5%
A value like 328/320, or 102.5%, can show up when something goes slightly over its original target. For example, a store might sell 328 items after expecting to sell 320, or a battery could perform at 102.5% of its estimated capacity.
To picture it quickly, think of 100% as one full amount and 102.5% as that amount plus a small extra piece. It is just a little more than the whole, about one-fortieth above the starting value.
A common mistake is treating 102.5% as if it means 2.5% by itself. The 102.5% includes the original 100% plus the additional 2.5%, so it represents a value slightly larger than the starting amount.