hmm. Thank you Habbas. Interesting solution. What I did was calculating the area and divide by 9, which gave me incorrect answer as 48, your explanation sounds logic to me, but I still don't understand why my calculation is wrong. Thank you
The reason your answer is wrong is because your calculations uses the entire surface area. The questions asks how many perfect squares can you cut out. You can only cut out 42 perfect squares.
Your answer gives 48 because it assumes that all the excess foil scraps left over around the edges cannot be somehow combined to form more 3x3 squares. But you cannot do this.
Example
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The above strip of foil is 10 inches long. 3 inches thick.
If you try to cut out "3x3" sqaures, then you'll get 3 perfect squares, with some foil left over on the end.