Answer:
3
Step-by-step explanation:
The factors of 12a are ...
2×2×3×a
The factors of 27 are ...
3×3×3
The only common factor is 3.
_____
12a -27 = 3(4a -9)
The Jacobian for this transformation is

with determinant
, hence the area element becomes

Then the integral becomes

where
is the unit circle,

so that

Now you could evaluate the integral as-is, but it's really much easier to do if we convert to polar coordinates.

Then

Percent is pars out of 100
40%=40/100=4/10=0.4
'of' means multiply
0.4 times something=56
divide both sides by 0.4
something=140
th enumber is 140
the answer is 10! because 7*10= 70
H= -16
Step-by-step explanation: