What is Heather's annual raise if she receives a salary of $27,450 with a 3 percent annual raise?

To find Heather's annual raise, you first need to calculate 3 percent of her current salary, which is $27,450.

To do this, you multiply her salary by the percentage represented as a decimal. In this case, 3 percent is equivalent to 0.03. Therefore, the calculation becomes:

$27,450 × 0.03 = $823.50

When rounded to the nearest dollar, Heather's annual raise would be $823. This calculation clearly shows how to derive the raise based on the percentage given, demonstrating the correct amount of her increase in salary.