How many square yards of carpet are required to cover a rectangular floor that is 12 feet long and 9 feet wide? (There are 3 feet in a yard.)
要覆盖长12英尺，宽9英尺的长方形地板，需要多少平方码的地毯?(1码等于3英尺)

A. 12

B. 36

C. 108

D. 324

E. 972

1. 将地板的长和宽从英尺换算为码

已知 $1\text{ 码} = 3\text{ 英尺}$：
$\text{长} = 12\div 3 = 4\text{ 码}$
$\text{宽} = 9\div 3 = 3\text{ 码}$

2. 计算所需地毯的面积（平方码）并确定选项

根据长方形面积公式：
$\text{面积} = 4\times 3 = 12\text{ 平方码}$
因此，正确选项为 A。