Answer
$$A=975\ ft^2.$$
Work Step by Step
First, the area of the rectangle is given by
$$A= l w=12.6 \times 8.6 \ yd^2=108.36 \ yd^2.$$
Now, since $1\ yd = 3\ ft$, we have
$$A=108.36 \ yd^2=108.36\times 3^2 \ ft^2=975\ ft^2.$$
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