To round 32.70781 to the nearest hundredth, look at the digit in the thousandths place, which is the third digit to the right of the decimal point.
In this case, the number is:
32.70781
The hundredths place is 0, and the thousandths place is 7. Since 7 is greater than 5, you round up the hundredths place from 0 to 1.
Thus, 32.70781 rounded to the nearest hundredth is 32.71.