15 because in the table 10=12.50 so to find how much 1 is you have to move the decimal one place to the left (1.25). Then you have to do 1.25x12 which gives you 15. Hope this helps!
Since both variable are the same, you can divide the numbers. 27/3=9. Add back in the variable, and the answer would be 9h. That's how I would solve it at least
