There are many possible answers. The example below is just one example, but certainly not the only example.
If you were estimating or rounding to the nearest 70, 301 would become 280.
Your school of 301 students and teachers is going on a field trip. You can only take full buses. The buses seat 70 people each. About how many buses will you need? 301 rounds to about 280 in groups of 70. 280/70 = 4, so you'll need 4 buses.