I don't think this is considered a "mathematical" question. It's more a question of building codes. I say check with your local fire department.
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The squares are that size because most studs are set at 16 or 24 inches apart in building framing.
52"
A square, roofing, siding, flooring is 100 sq. ft. A framing square is 16 inches by 24 inches.
60
There are 12 inches in a foot.