Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_13618358_1 (district VARCHAR, income_poverty_f VARCHAR)

### Question ###
How many districts had an depravity level of 27.7

### Accurate SQL ###

SELECT COUNT(district) FROM table_13618358_1 WHERE income_poverty_f = "27.7"