.
The solution is in one line
= 13 friends in the group.
Solved.
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Surely, the problem is formulated incorrectly, leaving to a reader to guess
what $27 are - one time payment or a payment for each person of a group.
Math problems are NEVER presented/formulated this way.
Only totally people formulate problems this way as it is done in this post -
- those who do not distinct a Math problem from a third-rate puzzle.