Find the missing value in the pattern: 3 = 27, 4 = 32, 5 = 35, 6 = 36, 8 = ??

Let the number on the left side be $N$ and the number on the right side be $R$.

For the first equation: $3 = 27$
We can see that $3 \times 9 = 27$.

For the second equation: $4 = 32$
We can see that $4 \times 8 = 32$.

For the third equation: $5 = 35$
We can see that $5 \times 7 = 35$.

For the fourth equation: $6 = 36$
We can see that $6 \times 6 = 36$.

Let the multiplier be $M$.
When $N=3$, $M=9$.
When $N=4$, $M=8$.
When $N=5$, $M=7$.
When $N=6$, $M=6$.

The multiplier $M$ is decreasing by 1 each time $N$ increases by 1.
We can express $M$ in terms of $N$. Notice that $M + N = 12$ for all cases:
$9 + 3 = 12$
$8 + 4 = 12$
$7 + 5 = 12$
$6 + 6 = 12$
So, the multiplier $M$ can be written as $M = 12 - N$.

Here, $N=8$.
First, find the multiplier $M$:

$$M = 12 - N = 12 - 8 = 4$$

Now, multiply $N$ by $M$ to find the right-hand side value:

$$R = N \times M = 8 \times 4 = 32$$

The missing value is 32.

A. 40
B. 32
C. 35
D. 37

The calculated value is 32, which matches option B.

The final answer is $\boxed{\text{B. 32}}$.