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Cost of 132 ft² carpet = $477.84

cost of 1 ft² carpet = $477.84 ÷ 132 = $3.62

So cost of the carpet per square foot is

cost of 1 ft² carpet = $477.84 ÷ 132 = $3.62

So cost of the carpet per square foot is

**$3.62.**

cost of 132sq.ft carpet= $477.84

cost of 1 sq.ft carpet= $477.84 / 132 ft

=$ 3.62

hence, the cost of the carpet is $ 3.62 per sq.ft.