To calculate the area of a rectangle, you can use the formula:
\[ \text{Area} = \text{Length} \times \text{Width} \]
In this case, the length is 60 yards and the width is 40 yards. Plugging in these values:
\[ \text{Area} = 60 , \text{yards} \times 40 , \text{yards} = 2400 , \text{square yards} \]
So, the area of the rectangle is 2400 square yards.