$\,{\rm{1 \,kg}}\,\, = \,\,{\rm{2}}{\rm{.205\, }}\ell {\rm{b}}$
$\therefore \,\,{\rm{1}}\,\, = \,\,\frac{{{\rm{2.205\,}}\ell {\rm{b}}}}{{{\rm{1\,kg}}}}\,\, = \,\,\frac{{1\,kg}}{{2.205\,\ell b}}$
Hence, $275\,\ell b\,\, = \,\,275\,\ell b \times \frac{{1\,kg}}{{2.205\,\ell b}}\,\, = \,\,124.7\,kg$