To calculate the number of bags of soil needed:
\[ BS = \frac{A \times D / 12}{S} \]
Where:
A bag of soil, also known as a bag of dirt, is a commercially packaged product containing soil or a soil-like substance used for gardening or farming purposes. The soil in these bags is often enriched with nutrients and other organic matter to promote plant growth. They come in various types such as topsoil, potting soil, garden soil, and more, each designed for specific plants or growing conditions.