It depends on your rounding rules.
The 'averaging rule' is this:
1) If the placement decimal value is 5 or higher, round up.
2) if the placement decimal value is 4 or lower, round down.
For this rule, the above number will round to 35.27
If you use the 'truncation rule', you always drop ANY value at that point.
For this rule, the above value will round to 35.27
In this case, both rules give the same result.
However, if the number to round was 35.27598 the different rules would give different answers.
Averaging - 35.28
Truncate - 25.27
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9.04
2.00
45 cents
139.68
If you are talking in terms of $67.8055, then you would round it to $67.81