Another way to think about it: for every 100 units in 10, you take 27. That adds up to 2.7.
On a 27% off sale, an item originally priced at $10 would be discounted by $2.7, bringing the price to $7.3.
Whether you are calculating a discount, a tax, a tip, or a commission, the math is always the same: multiply 10 by 0.27.