In order to cover an area of 360 square feet, the minimum number of tiles needed is 360 tiles. Since the tile size of 12 inches by 12 inches is equivalent to 1 foot by 1 foot, the area of one tile is 1 square foot. Dividing 360 square feet by 1 square foot equals 360 tiles.
This would be the minimum number of tiles to cover the given area. However, when tiling floors, there is a waste factor of about 10 percent of the total area that is added. This ensures that there are enough tiles in case of errors when cutting them.
For a total area of 360 square feet, this number needs to be multiplied by 10 percent to get 36 square feet. Dividing 36 square feet by 1 square foot gives 36 tiles, which is the number of extra tiles needed. The total number of tiles for this tiling job is 396 tiles.