The overall width of the path and garden is 12 feet.
The area of the entire garden and path is 12 x 12 = 144 square feet.
The path is 1 foot wide, so the garden would be 12 - 2 = 20 feet wide.
The area of the garden only would be 10 x 10 = 100 square feet.
The area of the path only = 144 - 100 = 44 square feet.
1 bag covers 9 square feet:
44 / 9 = 4.88
You would need 5 bags.