Area` = (13.86 xx 100000) sq.m` `= 138600 m^2.` `π R^2 = 138600 or R^2` `= (138600 xx 7/22) => R` `= 210 m.` Circumference` = 2 π R = (2 xx 22/7 xx 210) m` `= 1320 m.` cost of fencing` = Rs. (1320 xx 40/100)` `= Rs. 528`