Farei cosi.

Codice PHP:
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<
html>
<
head>
<
title>Untitled</title>
<
script language="JavaScript" type="text/javascript">
<!--
function 
trovaNumeroVicino(valore){    
 
my_array  = [5,10,12,15,18,22,27,33,39,47,56,68,82,100,120,150,180,220,270,330,390,470,560,680,820,1000,1200,1500,1800,2200,2700];
 
min_diff  9999999999999;
 
risultato 0;
 
 for(
i=0;i<my_array.length;i++) {
  
diff Math.abs(my_array[i] - valore);
 if (
diff min_diff) {
   
min_diff  diff;
  
risultato my_array[i];
 } 
 }
 return 
risultato;
// function trovaNumeroVicino(valore)
 
//-->
</script>
</head>
<body>
<script language="JavaScript" type="text/javascript">
<!--
alert(trovaNumeroVicino(87));
alert(trovaNumeroVicino(750));
//-->
</script>

</body>
</html>