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132 square feet = 132/9 square yards = 14 2/3 square yards
I presume you are asking how many yards is 132 inches. A yard is 3 feet, and a foot is 12 inches, so 1 yard equals 36 inches. So we divide 132 by 36 and get 3 2/3 yards. So 4 yards should suffice, if it must be a whole number.
20 yards in 60 feet
No because they are the same lengths 3 yards and 2 feet = 132 inches
162 feet = 54 yards.