We have a path which has an area that is the difference between the outer circle (r = 18 ft) and the inner circle (r = 15 ft), showed as the shaded area.
Then, we can express the area of the path (A) as:
Ao: area of the outer circle
Ai: area of the inner circle
ro: radius of the outer circle
ri: radius of the inner circle
As the path has an area of 310.86 square yard and a bag of sand covers 8 square yard per bag, we can calculate the number of bags (n) dividing the path area by the area covered by one bag:
Answer: 35 bags of sand are needed.