Answer :

To find [tex]\( 37.5\% \)[/tex] of 72, you can follow these steps:

1. Convert the percentage to a decimal:
[tex]\( 37.5\% \)[/tex] can be written as [tex]\( 0.375 \)[/tex] in decimal form. This is done by dividing 37.5 by 100.

2. Multiply the decimal by the number:
Multiply 0.375 by 72 to find the percentage of the number.
[tex]\[
0.375 \times 72 = 27
\][/tex]

Therefore, [tex]\( 37.5\% \)[/tex] of 72 is [tex]\( 27 \)[/tex].

So, the correct answer is [tex]\( \text{B) } 27 \)[/tex].