The phrase "gat last drop" is an example of a regional dialect in Scotland, specifically the Doric dialect spoken in the northeast region. The phonetic transcription for "gat last drop" is /ˈɡat ləst drɒp/. "Gat" is a variation of "got" and "last" is pronounced as "ləst" instead of "last". "Drop" is pronounced as "drɒp" instead of "drop." Understanding regional dialects and their unique spelling and pronunciation is important in facilitating communication and promoting understanding between people from different backgrounds.