There is no equivalence.
A foot is a measure of length or distance in 1-dimensional space while a square foor is a measure of area in 2-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, conversion from one to the other is not valid without some addition information.
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110 x 300 feet = 33,000 square feet.
110 m2 = ~1,184.03 sq feet.
1,184.03 square feet
There are 12.22 square yards in 110 square feet. (12 2/9 sq. yd) There are 9 square feet in a square yard, and 110 / 9 = 12.22
110 square feet.