Could be anywhere from ZERO to 160.
60 sq. ft=8640 sq. inches
now 8640 sq. inches could be made by either 8640 in x 1 in, in which case, ZERO tiles would fit.
or 8640 sq. inches could be made by 960 in x 9 in, in which case 160 tiles would fit.
or 8640 sq. inches could be made by 1440 in x 6 in, in which case also, 160 tiles would fit.