AMC 8 2015 Problem 1

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