C

Step 1: Let b be the length of the base of the parallelogram as well as the rectangle.

Step 2: Area of the parallelogram = 7 × b = 91[Substitute the value of area of the parallelogram.]

Step 3: Length of the base b = 13 in.[Divide each side by 7.]

Step 4: Base length of the rectangle = Base length of the parallelogram = 13 in.

Step 5: Since the parallelogram and the rectangle have equal base and the area, the height of the parallelogram is equal to the width of the rectangle.

Step 6: Width of the rectangle = 7 in.

Step 9: Perimeter of the rectangle = 2 × (length + width)

Step 10: [Substitute and simplify.]= 2 × (13 + 7) = 2 × 20 = 40

Step 11: The perimeter of the rectangle is 40 in.