$$83^{27.3}\div83^{1.4}\times83^{46.8} = 83^{31.9+?}$$
Let the unknown quantity be $$'x'$$.
$$83^{27.3}\div83^{1.4}\times83^{46.8} = 83^{31.9+x}$$
$$83^{27.3+46.8-1.4}=83^{31.9+x}$$.
$$83^{72.7}=83^{31.9+x}$$.
Comparing both sides,
$$x+31.9=72.7$$.
$$x=40.8$$.
Hence, Option C is correct.
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