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.
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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.
76.23 rounded to the nearest cent is 76.23
46.0052 rounded to the nearest cent is 46.01