Amazon has 36-Count Cottonelle Ultra CleanCare Toilet Paper Family Mega Rolls on sale for $26.86 (or $22.77 with a subscription to 5+ items) when you clip the $12 off coupon and checkout with Subscribe & Save. Shipping is free.
Price per 100 sheets $0.2296
Price per sq ft $0.02477
I’m not a TP expert, so please forgive me if it’s a terrible deal.