In the US, the order of operations is given by the acronym PEMDAS (Parentheses, Exponents, Multiplication/Division, Addition/Subtraction), we will use it to solve the problem:
[tex]\begin{gathered} (27-5\cdot4)+\frac{10}{2} \\ =(27-20)+\frac{10}{2} \\ =(7)+\frac{10}{2} \\ =7+5 \\ =12 \end{gathered}[/tex]