How do lumens/ft2 relate to Lux and Foot-candles?

The two most popular scales for light measurement are Lux, which is the European measure, and Foot-candles, which is the U.S. scale.
Lux and Foot-candles are measures of illumination - the amount of light falling on an object per unit area. The difference is whether the light is measured in square meters or square feet:

• 1 lumens / sq. meter = 1 lux
• 1 lumens / sq. foot = 1 foot-candles
• How can I convert between lux and Foot-candles?
• To convert between lux and foot-candles the following factors can be used:
• Lux =0.0929 * FC
• FC= 10.76 * Lux

Most people use the approximation of 10 or 1/10 as the factor to convert between the two.