To find the percentage difference between two numbers, we first need to find the absolute difference between them. In this case, the absolute difference between 136 and 180 is 44 (180 - 136 = 44).

Next, we need to find the average of the two numbers. The average of 136 and 180 is (136 + 180) / 2 = 158.

Now, we can calculate the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 136 and 180 is (44 / 158) x 100 = 27.85%.

This means that the second number (180) is 27.85% greater than the first number (136).