#### Answer

$\frac{27}{100}$

#### Work Step by Step

To convert .27 into $\frac{27}{100}$, simply work backwards by putting the 27 over the division bar over the 100. In order to convert into a percentage, simply take the .27 and just make it 27% anything divided by 100 is the percent of that number (i.e. 55/100=.55 or 55%)