Matthew wants to purchase an area rug for a large room. In order to determine what size of rug to get, he measures the dimensions of the room using his metric measuring tape. The dimensions of the room are 11 meters × 12 meters. The area rugs are measured in square feet. Matthew determines the approximate area of the floor space in the room in square feet so that he will know what size of area rug will fit in the space. There are 3.2808 feet in each meter.

Which of the following areas would be an appropriate representation of the approximate area in square feet that Matthew calculated?