The answer depends on the units used for 91.
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To round up 91 to the nearest cent, you would round it up to the nearest whole number. In this case, 91 cents rounded up to the nearest cent would be $1.
nearest cent
1 cent 5+ you round up 4 And below you round down
You would round up: $620.21
To round 67.275 to the nearest cent, you would round to the nearest hundredth decimal place. Since the hundredth place in this number is 5, you round up to the next cent. Therefore, 67.275 would be rounded to 67.28.
To the nearest cent - it would be 7.00. When rounding up or down - ALWAYS look at the next digit in line. If it's 5 or more, you round up - 4 or less, and you round down.