at 9 sqft per sqyd, you need 188/9 = 21 sq yds, commonly called a yard in the carpet business
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39 yards x 100 yards = 35100 sqft (I do not know what lyds are!)
Square feet x 0.111 = square yards
31' x 14' = 434 sqft 434 / 3 / 3 = 48.22 square yards
360 x 159 ie 57240 sqft
80.0 Sqft