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K = 40
2×(p+l) = 40
l+4+l = 40:2
2l+4 = 20
2l = 20-4
l = 16:2
l = 8 cm
p = l+4
p = 8+4
p = 12 cm
L = p×l
L = 12×8
L = 96 cm2
Jawaban: B