27% RakeBack at Full Tilt...

[Talking Poker]

I'm not really sure what you are asking, since your example doesn't really make sense. So I'll just give you another example that will hopefully explain how it works.

You are at a table with 8 other players. Who has RB and who doesn't doesn't have anything to do with anything. Say the is $2 raked for the current pot. Full tilt treats that as if each player contributes ($2/9=) 22 cents to the rake, regardless of if they were the SB, BB, won the pot, folded preflop, whatever.

With 27% RB, any player dealt into that hand would earn 6 cents of RB for that hand.