Question 211891
1 inch = 2.54 cm (exactly, not rounded off)
1 sq inch = 2.54*2.54 sq cm = 6.4516 cm^2/in^2
112.721 in^2 = 112.721 in^2 * 6.4516 cm^2/in^2
= 727.2308026 cm^2
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Notice how the in^2 cancel.  Including the units gives a check, and alerts you of a problem if you divide when you should multiply.