1.27 rounded by the tens place is not possible. This is because the number is too small and does not even have a tens place value. If you did it by tenths for decimals it would be: 1.3
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The idea is to subtract 10p minus 4p.
130
When rounding 127 to the nearest hundred, you look at the digit in the tens place, which is 2. Since 2 is less than 5, you round down. Therefore, 127 rounded to the nearest hundred is 100.
100
The answer will depend on the degree to which the number is rounded. Without any indication of that, it is not possible to answer the question sensibly.