When we know that 27 makes up 60% of his collection, we can easily figure out how many total cars he has. A simple way to do this would be to find out how much percent each car is, or the unit rate. In this case, each car is worth 2.22%. With this in mind, we can figure divide 100 by 2.22, and see that 45 cars makes up 100% of his collection.
Therefore, Samuel has 45 cars in his collection.