Question
Owen wanted to cut small identical 4 cm by 3 cm rectangles from a rectangular cardboard measuring 27 cm by 20 cm. What is the maximum number of complete small rectangles Owen could cut? (Note: Owen could rotate the small rectangle.)
3 m

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Owen wanted to cut small identical 4 cm by 3 cm rectangles from a rectangular cardboard measuring 27 cm by 20 cm. What is the maximum number of complete small rectangles Owen could cut? (Note: Owen could rotate the small rectangle.)