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To converts units of measurement, we use conversion fractions -also known as multipliers. A conversion fraction is a unitary fraction that we use to convert units; the idea is multiply the unit we want to convert by a fraction with the same unit as denominator and the target unit as numerator.
We want to convert 26 feet to yards, so we are going to create a conversion fraction first. We know that 1 yard = 3 feet. Since we want to convert feet to inches, the denominator of our conversion factor must be 3 feet, so we can cancel feet, and the numerator must 1 yard, the target unit: [tex] \frac{1yd}{3'} [/tex].
Now, we just need to multiply our 26 feet by our conversion fraction:
[tex] (26')(\frac{1yd}{3'} )=8.7yd [/tex]
We can conclude that 26 feet is equal to 8.7 yards.