Answer
$(2x+3)(2x-3)(3y-1)$
Work Step by Step
Consider the polynomial $(12x^2y-27y-4x^2+9)$
$\implies (12x^2y-4x^2)-(27y-9)$
Take out common terms.
or, $=4x^2(3y-1)-9(3y-1)$
$=(4x^2-9)(3y-1)$
Apply difference of squares formula.
$=(4x^2-3^2)(3y-1)$
Hence, $(12x^2y-27y-4x^2+9)=(2x+3)(2x-3)(3y-1)$
