Power up or not

How many candy do you have?

If you have the 200 candies you need then you probably have a different Lapras to power up.
If you don't, then power up the 1927, or just wait to get a better one.

(Basically - hard luck with the level of the 100 iv guy. There's nothing you can do really to power him up - it's simply too many candies. If you only have the 6 candies from two catches, then it's debatable whether the 1927 is worth powering yet. Wait until you have enough candies to get it where you want it, then choose the best one).

I would go with the 60% one. There really should be some PSA type of thing to explain IV's to people. IV's really does not make much difference. E.g, perfect IV Lapras vs 60% IV Lapras:

186+15 vs 186+7 (96%)
190+15 vs 190+7 (96%)
260+15 vs 260+7 (97%)

I would call that almost perfect.

Lapras Candies are too precious to spend on a 60% IV one. The difference of CP at the end will be huge. Plus the 60% doesnt have a good defensive moveset?

On the sort term powering up the Higher CP one look good but on the long term you will regret it. Start powering up the 100%one. You will have the best possible defender of the whole game. A 100% Lapras with best defensive moveset. Put him as a buddy all the time.