For this question, we must use BIDMAS
Brackets
Indices
Division
Multiplication
Addition
Subtraction
26.6 x 24.4 / 5.67 x 4.02
First, round all the values to their first significant figure
30 x 20 / 6 x 4
The first occurring operation in BIDMAS is Division
20/6 = 3 1/3
Now do the multiplication
30 x 3 1/3 x 4 = 400
Or you can round to the nearest whole number (although it can be more difficult if doing sums in your head)
27 x 24 / 6 x 4
27 x 4 x 4
27 x 16 = 432
The more accurately you round, the closer the estimation is to the actual answer (≈460)
1 Sig Fig = 400
Whole number = 432