In the figure ABCD is a rectangular park.
Length of ABCD = 120 m
Breadth of ABCD = 90 m
Width of path = 15 m
Area of EFGH = length × width
= 120 × 15 = 1800 sq.m
Area of MNOP = breadth × width
= 90 × 15 = 1350 sq.m
Area of common path = width × width
= 15 × 15 = 225 sq.m

Area of IJKL = 225 sq.m is included in both EFGH and MNOP paths.
So, we subtract once.
Area of the path = Area of EFGH + Area of MNOP
– Area of IJKL.
= 1800 + 1350 – 225 = 2925 sq.m
Cost of flooring per sq.m = ₹ 80
Cost of flooring per 2925 sq.m. = 2925 × 80
∴ Expenditure for path flooring = ₹ 2,34,000.