Here is the one conversion we need to know:
1 yard = 3 feet
So we can now create a fraction to show what 26 feet is in yards:
26 / 3
The answer is in mixed numbers, though, so we need to convert 26/3 into a mixed number:
3 goes into 26 eight full times (3 x 8 = 24), leaving 2 left before you get to 26. So the mixed number is 8 2/3, so B is the correct answer.