8800
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It does, but not evenly. 27 goes into 400 14 times, plus a little more. 400/27 = 14.814814... Or you could say it goes 14 times with a remainder of 22
18.1818
17 x 22 = 374 To the nearest hundred: 400 To the nearest ten: 370 To the nearest one: 374
160000
Exactly 400 times