The floor or ceiling of a rectangular 11' by 12' room.
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132 sq metres = 1420.836 sq ft
132 sq. metres = 1420.836 sq. ft.
132 inches * 45 inches = 11 ft * 3.75 ft = 41.25 sq feet
132 in = 11 ft
3 sq yards = 3*9 sq ft = 27 sq ft