26 inches is how many yards

1 yard = 36 inches

The fraction  (1 yard / 36 inches) has a numerator and denominator
that are equal.  So the fraction is equal to ' 1 ', and we can multiply
(26 inches) by it without changing any value.  That'll change the units
of the '26 inches' to 'yards', which is exactly what we need.

(26 inches) x (1 yard/36 inches) = (26/36) yard

                                                 That's  13/18 yard, or  0.7222... yard.

I already answered the first part. For the second part the max profit is from the formula before 2x+3y. We know that y must be at least 3 times more than x with a max of 36 total. Since y give more profit than x i would want to sell all y. So 36*3 =108