Let the flat fee be ( x ). The total cost for downloading 27 songs at $0.99 each is ( 27 \times 0.99 = 26.73 ). Therefore, the equation for the total cost is ( x + 26.73 = 42.72 ). Solving for ( x ), we find ( x = 42.72 - 26.73 = 15.99 ). Thus, the flat fee is $15.99.
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