`1.2 xx 36.72 = 44.064 ~~44`
The least number of significant digits in the measured values are two. Hence, the result when rounded off to two significant digits become 44. Therefore, the answer is 44.

Answer

To solve the problem of multiplying 1.2 and 36.72 and determining the number of significant figures in the result, follow these steps:

### Step-by-Step Solution:

1. **Identify the Numbers and Their Significant Figures:**
- The first number is **1.2**. This has **2 significant figures**.
- The second number is **36.72**. This has **4 significant figures**.

2. **Perform the Multiplication:**
- Multiply the two numbers:
\[ 1.2 \times 36.72 = 44.064 \]

3. **Determine the Least Number of Significant Figures:**
- From the two numbers, the one with the least significant figures is **1.2**, which has **2 significant figures**.

4. **Round the Result to the Least Number of Significant Figures:**
- The result of the multiplication is **44.064**. Since we need to round this to **2 significant figures**, we look at the first two digits (44) and the next digit (0) to decide how to round.
- Since the next digit (0) is less than 5, we do not round up.

5. **Final Answer:**
- Therefore, when rounded to 2 significant figures, the result is **44**.

### Summary:
The final answer is **44** when rounded to the appropriate number of significant figures.

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