Keep in mind there might be taxes. So most likely you will have to pay more than 27 USD...
when a game is 50 euro here in NL and in US like 50 USD it would make about 10 euro difference for us. (50 U.S. dollars = 37.5742091 Euros)
Usually you will have to apply 3,9 % taxes and about 0.30 usd paypal transfer fee.
26,79 : 100 x 3,9 = 1,04481 + 0,30 + 26,79 = 28,14 USD (rounded off) that you will have to pay. If someone that comes from the US bought it for you on steam as a gift.
28,14 U.S. dollars = 21,15 Euros
Anyway my advice.. you should have bought it yesterday as it was on sale then. The sale is now over on Dead island and its been put back up to 33 % instead of 75 % off (or was it 50% ?).
Second advice would be to wait till Christmas sales.