\text{Solution:}
1. To find 60 percent of 27000, multiply 27000 by \frac{60}{100}:
27000 \times \frac{60}{100}.
2. Simplify the fraction by reducing it:
\frac{60}{100} = \frac{3}{5}.
3. Multiply 27000 by \frac{3}{5}:
27000 \times \frac{3}{5} = \frac{27000 \times 3}{5}.
4. Calculate 27000 \times 3:
27000 \times 3 = 81000.
5. Divide 81000 by 5:
\frac{81000}{5} = 16200.
6. Thus, 60 percent of 27000 is 16200.