A rectangle cannot have an area of 40 cm since the units for area are cm2.
The following are some examples of rectangles with an area of 40 cm2:
10cm * 4 cm
1 000 cm * 0.04 cm
10*sqrt(2) cm * 2*sqrt(2) cm
10*pi cm x 4/pi cm
Basically, take any number, L cm, as length and let 40/L cm be the breadth.
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