Answer:
The volume of the new crate is exactly 174.4% of the old crate.
Explanation:
Volume of a rectangular prism:
The volume of a rectangular prism of dimensions x, y and z is given by:

She decided that the dimensions of the new crate needs to be increased by 40% of the original length.
Each dimension is increased by 40%, which means that each is multiplied by 1 + 0.4 = 1.4. So

Percentage:
The new volume is 2.744 the original volume. Considering the original volume is 100% = 1, it increased by 2.744 - 1 = 1.744 = 1.744*100% = 174.4%.
The volume of the new crate is exactly 174.4% of the old crate.