Answer
$$1160 \ ft^2.$$
Work Step by Step
First, the area of the rectangle is given by
$$A= l w=12.6 \times 8.6 \ m^2=108.36 \ m^2.$$
Now, since $1\ m= 3.28 \ ft$, we have
$$A=108.36 \ m^2=108.36\times 3.28^2 \ ft^2=1160 \ ft^2.$$
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