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Cents are only measured in tenths and hundredths (one hundredth of a dollar is a penny, the lowest value). 60,727.85 is 60,727.8509 rounded to the nearest cent.
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.
1.239 rounded to the nearest cent is 1 cent.
2.66 is rounded to the nearest cent.
2.49 is already rounded to the nearest cent.