a couple of things stand out:
27 mil is for past production thru june30, 2013
1) when did Pegatron start manufacturing uncovered devices in bulk (IPADs with connectivity AND iphone 5/LTE). I don't think it was that long ago.
2) there has been a pretty large ramp since june 30 and new iphone with LTE connectivity from pegatron.
is the total unit volume that has LTE + IPAD that much more than 27 million units from pegatron?
connect those dots.