We will use the equivalency:
[tex]\begin{gathered} 1m=3.281ft \\ \frac{3.281ft}{1m}=1 \end{gathered}[/tex]Then, if we have an area of 32 m^2, we can multiply this value by the equivalency factor we wrote (as it is equal to 1) as:
[tex]\begin{gathered} A=32m^2\cdot(\frac{3.281ft}{1m})^2 \\ A=32m^2\cdot\frac{10.765ft^2}{1m^2} \\ A=344.48ft^2 \end{gathered}[/tex]Answer: the area is 344.48 sq ft.