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If each number increases by 4%, then the total also increases by 4%.
Original sum → 100%
New sum → 104%
24 × 104/100 = 24 × 26/25 = 624/25 = 24.96
Or
100% → 24
1% → 24 ÷ 100 = 0.24
4% → 0.24 ÷ 4 = 0.96
New sum → 104%
104% → 24 + 0.96 = 24.96
Original sum → 100%
New sum → 104%
24 × 104/100 = 24 × 26/25 = 624/25 = 24.96
Or
100% → 24
1% → 24 ÷ 100 = 0.24
4% → 0.24 ÷ 4 = 0.96
New sum → 104%
104% → 24 + 0.96 = 24.96