There can be no conversion.
A linear foot is a measure of length in 1-dimensional space while a square foot is a measure of area in 2-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, any attempt at conversion from one to the other is fundamentally flawed.
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Multiply the length by the width.
You want to convert an area into a length or distance. That is not possible.
You want to convert a length or distance into an area. That is not possible.
You cannot convert a square measurement to a linear measurement. 110 sq. ft. is a square measurement. Yards is a linear measurement (=3 feet).
You can convert from linear feet to linear yards and multiply, or you can multiply the linear feet and then divide by 9 square feet per square yard. 60 feet = 20 yards (because there are three feet to the yard) 12 feet = 4 yards 20 x 4 = 80 square yards === === 60' x 12' = 720 square feet 720/9 = 80 square yards