352 Division 1 basketball teams, 68-team field. 32 conference champions get auto bids, which leaves a 320 team pool for 36 at-large bids, meaning 11.25% of non-conference champs get an at-large bid.
There are 134 FBS football teams. 10 conference champions getting auto bids would mean a 124 team pool for at-large bids. If 11.25% of them get an at-large bid that is 14 at-large bids.
IOW, 32 auto bids + 26 at-large bids for a 68-team tournament in a pool of 352 basketball programs is equivalent to 10 auto bids + 14 at-large bids for a 24-team tournament in a pool of 134 football programs.