## Elementary Technical Mathematics

$$A=975\ ft^2.$$
First, the area of the rectangle is given by $$A= l w=12.6 \times 8.6 \ yd^2=108.36 \ yd^2.$$ Now, since $1\ yd = 3\ ft$, we have $$A=108.36 \ yd^2=108.36\times 3^2 \ ft^2=975\ ft^2.$$