\
Consider the sides of the rectangles be
and
.
Area of the rectangle is
.
Area of the rectangle is
m2.
Hence 

Perimeter of the rectangle is
.

Perimeter of the rectangle is small when its first derivative becomes zero.
\Apply derivative on each side with respect to
.

Substitute
in
.

Therefore the dimension of the rectangle is
m by
m.
\
The dimension of the rectangle is
m by
m.