What is the value of the element in row 1, column 1 of matrix X? [4 y 0 1] x= [y 4]

You work for a landscape company that just got a contract to re-mulch a park. the area that needs mulching is 30 feet by 60 feet. they want a 3 inch layer of much on the area. the company has bags of mulch that cover 2 cubic yards that cost $4.00 per bag. how much will it cost the consumer just in materials to re-mulch the area (round to the nearest dollar)?