Answer :

Firstly look for the highest number which goes into both of them:

1 goes into both of them
3 goes into both of them and is the highest so we use this one.

Next write a 3 outside a set of brackets:
[tex]3(\ )[/tex]

Then, the point of these brackets is that you times everything inside them by 3 so in order to get the numbers inside, you divide both by 3.

[tex]27 \div 3 = 9[/tex]
[tex]12 \div 3 = 4[/tex]

So now put these back into the brackets and you're done:

[tex]3(9+4)[/tex]

Try to factorise [tex]18+12[/tex] now to make sure you understand.
= 27 + 12
3 is common in both of them so
= 3 (9 + 4)
The answer is 3(9+4).