The volume of the pool is
[tex]20ft\text{ }\times40ft\text{ }\times5.5ft=4400ft^3[/tex]a cubic foot is 0.037 cubic yards.
thus
[tex]4400ft^{3^{}}^{}=4400\times0.037=162.8yd^3[/tex]but a cubic yard of dirt costs $12, and we need 162.8 cubic yards.
that would cost
[tex]12\times162.8=\text{ \$1953.6}[/tex]