As the tiles are square shaped so the area of each tile is side x side. Each tile has a side of 60 cm = 0.6 meters.

Number of tiles x Area of each tile = Area of room

So number of tiles = Area of room / Area of each tile

Area of each tile = Area of Square = Side x Side = 0.6 x 0.6 = 0.36 square meters

So the number of tiles is 32 / 0.36 = 88.889

Note that you will not be able to cover the room completely as you cannot have a 0.8 tile (unless you can cut it).

Number of tiles x Area of each tile = Area of room

So number of tiles = Area of room / Area of each tile

Area of each tile = Area of Square = Side x Side = 0.6 x 0.6 = 0.36 square meters

So the number of tiles is 32 / 0.36 = 88.889

Note that you will not be able to cover the room completely as you cannot have a 0.8 tile (unless you can cut it).