The perimeter of a rectangle is 40 cm.?
For a given perimeter area is maximum when it's a circle or poligon approaching a circle. For poligon with 4 sides area is maximum when it's a square. Here with 40 cm as perimeter of the rectangle , it can be a square of side as 40/4 cm or 10 cm when area will be 10^2 or 100 cm^2. So with perimeter as 40 cm maximum area can be 100 cm^2 which is less than 110 cm2