To find the length of the diagonal \( BE \) of the rectangular prism, we can use the 3D distance formula. The length of the diagonal \( d \) of a rectangular prism can be calculated using the formula:
\[ d = \sqrt{l^2 + w^2 + h^2} \]
where \( l \) is the length, \( w \) is the width, and \( h \) is the height.
Given:
- Length \( l = 32 \) cm
- Width \( w = 24 \) cm
- Height \( h = 44 \) cm
Now, we can plug in the values:
\[ d = \sqrt{(32)^2 + (24)^2 + (44)^2} \]
Calculating each term separately:
\[ (32)^2 = 1024 \] \[ (24)^2 = 576 \] \[ (44)^2 = 1936 \]
Now, add these values together:
\[ 1024 + 576 + 1936 = 3536 \]
Next, take the square root:
\[ d = \sqrt{3536} \approx 59.5 \text{ cm} \]
Therefore, the length of the diagonal \( BE \) of the rectangular prism, rounded to the nearest tenth, is:
\[ \boxed{59.5 \text{ cm}} \]