Aturtle swims at a speed of 12 mph. a boy swims at a speed of 4.4 ft per s.

3 ft = 1 yd

5280 ft = 1 mi

how much faster does the turtle swim than the boy in yards per minute?

To compare the speed for the both of them, it would be helpful to convert the units to the same units in this case to units of  yards per minute. We calculate as follows:

12 / 60 minutes = 0.2 miles/minute
0.2 × 5280 ft = 1056 ft/minute
1056 / 3 ft = 352 yds/minute

4.4 x 60 = 264 ft/minute
264 / 3 = 88 yds/minute

352 - 88 = 264 yds/minute faster than the boy

The correct answer here is c