The average low temperature for January was 40 °F - 100%.
The average low in February was x °F - 27% lower, that is 100%-27%=73%.
Write a proportion:
[tex]\dfrac{40}{x}=\dfrac{100}{73},\\ \\x=\dfrac{73\cdot 40}{100},\\\\x=29.2[/tex]
Answer: the average low in February was 29.2 °F.