The perimeter is the sum of the side lengths of the enclosure. The length is given as 80 ft, but only one side that long counts as part of the 260 ft of fence. So, we have ...
260 ft = 2×W + L = 2×W + 80 ft . . . . . length of fence for 3 sides
because 9 feet converted to inches equals 108 inches, we know this because we can convert feet to inches via multiplication. To do this, simply multiply the given number (9) by 12 to get your answer.