It's the same in both cases. When you convert 324 inches to feet you would get 27 feet. When you convert 27 feet to inches, you would get 324 inches. This is so because for each feet you have to multiply it by 12. I hope this was helpful :)
324in because when you convert 324 inches into feet by divideing by 12 you get 27.25feet so 324 inches is beigfer by 0.25 feet or 3 inches because 1/4 of a foot is 3 inches