First, go right, and look for the tool box. Tap on it and get the small key in there. Go back once and then left. Tap smaller door on the wall. Take out the key and use it to open the little door and you will have a mini puzzle game in it. This one can be a little tricky. The final arrangement of the picture should be like the image below.
Go right again and tap on the window to pick up cutter tool. Go right and get electric cutter and chainsaw. Next, go right and use your cutter on the middle part of the wall to reveal exit door. Combine disc and electric cutter and use it on the door to break it open. Exit and you are done.
That, my friends, completes the walkthrough for 100 Rooms level 27 and you can now get to the next level. Related: check out walkthrough for level 26 and watch out for solutions for the next one.