A rectangular grazing area is to be fenced off on three sides using part of a $100$ meter rock wall as the fourth side. Fence posts are to be placed every $12$ meters along the fence including the two posts where the fence meets the rock wall. What is the fewest number of posts required to fence an area $36$ m by $60$ m?

Let's think step by step and output the final answer within \boxed{}.
user