Answer: 20% increase
======================================================
Step-by-step explanation:
A = old value = 110
B = new value = 132
C = percent change
C = 100*(B-A)/A
C = 100*(132-110)/110
C = 20%
The positive C value means we have a percent increase, which corresponds to the fact that A = 110 increases to B = 132.
The B-A = 132-110 = 22 portion up top indicates that the increase is 22 pounds, which when divided over 110, gets us 22/110 = 0.20 = 20%
---------------
Checking the answer:
20% of 110 = 0.20*110 = 22
She's able to lift 22 extra pounds on top of the 110 pounds she can handle previously, so she can now lift 110+22 = 132 pounds. The answer is confirmed.