97 is a prime number. So it's only factors are 1 and 97.
Matrix A has 3 rows, 2 columns
Matrix B has 3 rows, 2 columns
The number of columns in matrix A (which is 2) does not match up with the number of rows in matrix B (which is 3).
So the matrix multiplication A*B is undefined. We cannot multiply the matrices.
You divide 3600/20,ad you will get 180 square feet.