How many cubic yards are in a volume of 120 ft x 40 ft x 1 ft?

3 yd = 1 ft

→ volume = 120 ft × 40 ft × 1 ft = (120 ÷ 3) yd × (40 ÷ 3) yd × (1 ÷ 3) yd = 4800 ÷ 27 yd³ = 177 7/9 cu yd ≈ 177.78 cubic yards.