\[54p^{10}n^{17}\ :\frac{27p^{12}n^{14}}{22a^{6}} =\]
\[= \frac{54p^{10}n^{17} \cdot 22a^{6}}{27p^{12}n^{14}} = \frac{44n^{3}a^{6}}{p²}\]