I need help understanding this problem I just joined my new school and I don’t understand this can someone help me?

Answer:150
Step-by-step explanation:p
100
×
18
=
27
100
18
×
p
100
×
18
=
100
18
×
27
100
18
×
p
100
×
18
=
2700
18
p
=
2700
18
p
=
150