2015 AMC 8 Problems/Problem 1

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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.)

$\textbf{(A) }12\qquad\textbf{(B) }36\qquad\textbf{(C) }108\qquad\textbf{(D) }324\qquad \textbf{(E) }972$