Answer: Yes, it will be enough.
Step-by-step explanation:
I will answer this in English:
We have 27 students and 81 units, we want to give 3 units to each student.
This is only possible if the quotient betwen 81 and 3 must be bigger than 27.
Lets do it:
81/3 = 27
So we have exactly enough for the 27 students.