



 
Hi Steven, There are 3 feet in a yard so to convert your measurement of the length in feet to yards you need to divide by 3. Similarly to convert the width in feet to yards you need to divide by 3. There are 36 inches in a yard so to convert the thickness in inches to yards you need to divide by 36. Thus, in totally, you need to divide by $3 \times 3 \times 36 = 324.$ Penny  


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