build(deps-dev): bump rubocop-factory_bot from 2.26.1 to 2.27.1 (#4301)

Bumps [rubocop-factory_bot](https://github.com/rubocop/rubocop-factory_bot) from 2.26.1 to 2.27.1.
- [Release notes](https://github.com/rubocop/rubocop-factory_bot/releases)
- [Changelog](https://github.com/rubocop/rubocop-factory_bot/blob/master/CHANGELOG.md)
- [Commits](rubocop/rubocop-factory_bot@v2.26.1...v2.27.1)

---
updated-dependencies:
- dependency-name: rubocop-factory_bot
  dependency-version: 2.27.1
  dependency-type: direct:development
  update-type: version-update:semver-minor
...

Signed-off-by: dependabot[bot] <[email protected]>
Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

Author: dependabot[bot]

Gemfile.lock

@@ -485,8 +485,9 @@ GEM
       prism (~> 1.4)
     rubocop-capybara (2.21.0)
       rubocop (~> 1.41)
-    rubocop-factory_bot (2.26.1)
-      rubocop (~> 1.61)
+    rubocop-factory_bot (2.27.1)
+      lint_roller (~> 1.1)
+      rubocop (~> 1.72, >= 1.72.1)
     rubocop-rails (2.29.1)
       activesupport (>= 4.2.0)
       rack (>= 1.1)