Study the given pattern carefully and select the number that can replace the uestion mark (?) in it.
First row: 18, 9, 27
Second row: 40, 36, 140
Third row: 40, 13, ?
(NOTE: Operations should be performed on the whole numbers, without breaking down the numbers nto its constituent digits. E.g. 13 - Operations on 13 such as adding / subtracting / ultiplying etc. to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed)