Concept:Use the algebraic identity for the difference of two squares: a2−b2=(a+b)(a−b).Explanation:Let a=27.63 and b=12.37.First, add the two numbers:a+b=27.63+12.37=40.00Next, subtract the two numbers:a−b=27.63−12.37=15.26Now apply the identity:(27.63)2−(12.37)2=40.00×15.26=610.4Round 610.4 to three significant figures.The fourth digit is 4, which is less than 5, so the first three digits remain unchanged.Thus, 610.4≈610.Answer:D. 610