There are plenty of 27" wheels here.
You can also buy rims, spokes and hubs there and build wheels yourself.
https://www.niagaracycle.com/categor...eatured&page=2
Here is a CR-18 freewheel set for $117.
I don't know why they say that is is 27x1 when the CR-18 rim is 27x1 1/4".
https://www.niagaracycle.com/categor...d-fw-qr-silver