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.
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162 of them.
There are 110.5 yards of fabric for 102 by 39 inches. 1 yard is equivalent to 36 inches.
10 square feet = 1.11 square yards.
A yard is 3 feet 42 / 3 = 14 yards
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