To calculate the resistance of the device, you can use Ohm's Law, which states:
\[ R = \frac{V}{I} \]
Where:
- \( R \) is the resistance in ohms (Ω),
- \( V \) is the voltage in volts (V),
- \( I \) is the current in amperes (A).
In this case, the voltage \( V = 81 , \text{V} \) and the current \( I = 3 , \text{A} \).
Now, substituting the values into the formula:
\[ R = \frac{81 , \text{V}}{3 , \text{A}} = 27 , \text{Ω} \]
So the resistance of the device is 27 Ω.
The correct answer is C) 27 Ω.