The 7th graders at Sunview Middle School were helping to renovate a playground for the kindergartners at a nearby elementary school. City regulations require that the sand underneath the swings be at least 15 inches deep. The sand under both swing sets was only 12 inches deep when they started. The rectangular area under the small swing set measures 9 feet by 12 feet and required 40 bags of sand to increase the depth by 3 inches. How many bags of sand will the students need to cover the rectangular area under the large swing set if it is 1.5 times as long and 1.5 times as wide as the area under the small swing set?