If a room requires 12.3 square yards of carpeting, what is the area of the floor in units of ft2? (3 ft = 1 yd)

The problem above is simply a conversion problem. We are asked to convert from units of square yards to units od square feet. To do this, we need a conversion factor which would relate the different units involved. We either multiply or divide this certain value to the original measurement depending on what is asked. From the problem statement, 3 ft is equal to 1 yard, we use this. 

12.3 square yards ( 3 ft / 1 yd )^2 = 110.7 square feet

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