We need to find the original price paid by Kate. This value represents 100%.
By the time Trevor bought the PC, the price had decreased by 27%.
Trevor therefore paid 73% of the price Kate paid.
We use the unitary method to find the original price. We know the price paid by Trevor
\[\var{100-percentage}\text{%} = \var{newprice} \text{.}\]
Divide both sides by 73 to get
\[\begin{align} 1\text{%} &= \var{newprice} \div \var{100-percentage} \\&= \var{newprice/(100-percentage)} \text{.} \end{align}\]
Multiply both sides by 100 to get
\[\begin{align} 100\text{%} &= \var{newprice/(100-percentage)} \times 100 \\&= \var{newprice/(100-percentage)*100} \\&= \var{oldprice}\text{.} \end{align}\]
This is the original price paid by Kate before the 27% decrease.
We can check our answer with a different method.
\[\begin{align} \var{100-percentage}\text{% of } \var{oldprice} &= \var{(100-percentage)/100} \times \var{oldprice} \\&= \var{(100-percentage)/100*oldprice} \\&= \var{precround((100-percentage)/100*oldprice, 2)} \text{.} \end{align}\]