In order to answer this correctly, we must understand that one
meter is approximately 3 feet.

12 feet ÷ 3.28 feet/meter = 3.66 meters

10 feet ÷ 3.28 feet/meter = 3.05 meters

3.66 meters x 3.05 meters = 11.163 meters2

* * * * *

Unfortunately, converting first and then calculating the area
compounds the rounding error.

12 ft * 10 ft = 120 square feet.

The convesion factor from sq ft to sq metres is approx
(1/0.3048)2 = 10.7639so that the area is 11.148 metres2. which
rounds to 11.1 metres2, not 11.2 as the previous answer would
suggest.

A small difference, but the important lesson is that rounding
errors are important.