27 into 24 best min fragment found: 9
  Cut up 27 sticks of length 24 like this:
    9 x (12 + 12)
    18 x (9 + 15)
  Reassemble as 24 sticks of length 27 like this:
    18 x (12 + 15)
    6 x (9 + 9 + 9)