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