So what you first want to find is the area of her garden.
You can do this with the formula length * width
In this case it would be:
36 * 22
Which is equal to 792.
Now, you just want to find how many bags of topsoil she needs.
Since I'm assuming you cannot buy half of a bag of topsoil, she will end up buying extra topsoil, because you can't just cut a bag of topsoil in half and then take some of it, then buy that.
So to have enough, she must buy 3 bags of top soil, which would end up costing $9.