Absolute error is defined as the magnitude of the difference between the exact value and the approximation.
Here both the times, the error is 15.
40-25=15 and 75-60=15
No, the percent error is not same because the exact values are different and hence, the percent error is different.
Percent error value in 1st case is :
error percent is= %
Percent error value in 2nd case:
error percent is=%