1 foot = 12 inches (feet is plural of foot) Therefore
27.4 feet = (27 x 12)inches + 4 inches = 328 inches --> eq 1
NOTE how 27 is multiplied by 12 by not .4 BECAUSE .4 feet means 4 inches as there are 12 inches in 1 foot and there are 12 division as you can see in the next calculation