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12.8÷3.9 ensures two decimal places.
1.9605

Guaranteed to be two decimal places is 1.96.

1.9605≈

1.96

This topic examines the application of "rounding method":

When taking decimal approximation, if the highest digit of mantissa is 4 or less, the mantissa is removed. If the highest digit of mantissa is 5 or more, the mantissa is rounded and "1" is input before it, which is called rounding method.