A student is given the question:

"Round off each of the following numbers, correct to **two significant figures.**

* 32.4892
* 8.2673
* 475.98
* 0.078625"

There are two marks for each.

If a student answers with 

* 32.0000
* 8.3000
* 480.0000
* 0.07900

How would you grade them?

I believe that $32.0000=32$ so the student has correctly rounded... although I concede they might have somewhat missed the point.