the relation between the miles and gallons is proportional
so
[tex]\begin{gathered} m\propto g \\ m=k\times g \\ k=\frac{m}{g} \end{gathered}[/tex]put m = 270 miles
g = 12 gallons
[tex]k=\frac{270}{12}[/tex]for m = 400
[tex]\begin{gathered} 400=k\times g \\ 400=\frac{270}{12}\times g \\ \end{gathered}[/tex][tex]\begin{gathered} g=\frac{400\times12}{270} \\ g=17.77\text{ gallons of fuel} \end{gathered}[/tex]so the answer is 17.8 gallons of fuel required for 400 miles