The answer depends on 46 what and 60 what. It should be obvious to you that an area of 46 miles x 60 miles will differ from that of 46 millimetres x 60 millimetres!
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60 x 40 feet = 2400 square feet
1,380 square feet. (30 x 46 = 1,380)
60 feet squared
To find the area (in units of square feet) multiply the length (300 feet) by the width (60 feet) 300 feet x 60 feet = 18,000 square feet
If those measurements are the internal measurements of the trailer then 12 x 60 = 720 square feet.