1. **State the problem:** We need to find the surface area of a rectangular prism with height $h=8$ m, length $l=5.4$ m, and width $w=2.7$ m. 2. **Formula for surface area of a rectangular prism:** $$\text{Surface Area} = 2(lw + lh + wh)$$ This formula adds the areas of all six faces: two each of length\times width, length\times height, and width\times height. 3. **Calculate each product:** $$lw = 5.4 \times 2.7 = 14.58$$ $$lh = 5.4 \times 8 = 43.2$$ $$wh = 2.7 \times 8 = 21.6$$ 4. **Sum the products:** $$14.58 + 43.2 + 21.6 = 79.38$$ 5. **Multiply by 2:** $$2 \times 79.38 = 158.76$$ 6. **Final answer:** The surface area of the rectangular prism is **158.76 square meters**.