you take 36 x36 and get 1296 sq inches in a yd. and take 1296x.03 cents and get $38.88 a sq yd and if you mean a sq foot instead of yd you divide it by 9 because there is 9 sq ft in a Sq yard. I am not smarter than a fifth grader. HA HA My grandson is in 6th grade and I have trouble cking is math.