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total cost ÷ square footage
12 foot by 20 foot = 240 square foot. Divide by 9 to bring ito to square yards = 26.6666 (round this to say 26.67). Multiply by the price (4.92) = 131.216. You haven't said what the price units are (£ or $ or whatever). But the sum is the same whatever the price units are.
There are 9 square feet in a square yard. This means to find price per square foot given price per square yard, division by 9 is in order. $11.69 divided by 9 = $1.298888... or about $1.30 per square foot.
devide by 9
$1.00-$1.65