If you do 27-12 (which is 15) you add 15 to 13 and 20
60/ (30/100)
= 60* (100/30)
= 200
The final answer is 200~
ANSWER

EXPLANATION
We were given that

varies directly as

We can write this mathematically as,

This implies that,

where k is the constant of variation.

This implies that,


The equation becomes

When

It is 32.0173263 because you add spaces to the decimal point and of course you don't put the zeros in