Step 1: Concept
The intercepts are $a=3, b=2, c=-4$. Points are $A(3,0,0), B(0,2,0), C(0,0,-4)$.
Step 2: Meaning
The area $S$ of a triangle with vertices on the axes is $S = \frac{1}{2} \sqrt{(ab)^2 + (bc)^2 + (ca)^2}$.
Step 3: Analysis
$ab = 6$, $bc = -8$, $ca = -12$.
Area $= \frac{1}{2} \sqrt{6^2 + (-8)^2 + (-12)^2} = \frac{1}{2} \sqrt{36 + 64 + 144}$.
Area $= \frac{1}{2} \sqrt{244} = \frac{1}{2} \sqrt{4 \times 61} = \frac{1}{2} \cdot 2\sqrt{61}$.
Step 4: Conclusion
Area $= \sqrt{61}$ sq. units.
Final Answer: (C)