I assume that you need an equation that represents this proportional relationship. Proportional relationships are represented with an equation in the form of y = k •x where k is the unit rate or the constant of proportionality, k.
For this problem, since it costs $27 for 3 hours, the constant , k, is $9 for 1 hour.
The equation will be y = 9•x , where y is the cost in dollars and x is the number of hours the kayak is rented.