Answer
$460/3.28^2/3.79=11.3m^2/L$
Work Step by Step
1ft equals to 0.3048m, therefore, 1m equals to 3.28ft.
1 gal equals to 231 in$^3$, and 1 in$^3$ equals to 0.01639L. Therefore, 1 gal is equal to 3.79L.
Plug in the conversion factor and get $11.3 m^2/L$.