When calculating cubic yards, what does the number 27 represent?

The number 27 represents the conversion factor from cubic feet to cubic yards because one cubic yard is defined as the volume of a cube that has each side measuring one yard in length. Since one yard equals three feet, when calculating the volume of a cube with sides of three feet, you get:

1 yard = 3 feet

This means:

1 cubic yard = (3 feet) x (3 feet) x (3 feet) = 27 cubic feet.

Therefore, when you want to convert cubic feet to cubic yards, you divide the number of cubic feet by 27 to get the equivalent volume in cubic yards. This understanding is key when working with material quantities in construction and other fields where volume measurements are needed.