The perimeter is given by the following formula:

l is the length, and w is the width of the rectangle.
We know that the perimeter is 26, so plug it into the formula:

Divide both sides by 2:

Take any two numbers that add up to 13:

3 and 10 can add up to 13.
The area of a rectangle is given by the following formula:

Plug in your length and width for this equation:

The area of this rectangle is 30 square inches.
A rectangle that is 3 inches by 10 inches gives the same perimeter, but a different area.