The amount of increase is 40% of 180. If 180 represents 100%, and x represents 40%, then the next proportion must be satisfied:
[tex]\frac{180}{x}=\frac{100\text{ \%}}{40\text{ \%}}[/tex]Solving for x:
[tex]\begin{gathered} 180\cdot40=100\cdot x \\ \frac{7200}{100}=x \\ 72=x \end{gathered}[/tex]
The amount of increase is 72