The volume of a rectangular prism is equal to length*width*height. In this case, we have V = 243 and H = 3.
243 = LW(3), so LW = 81, where L & W are whole numbers greater than 1. There are only 3 possible pairs of values for this: 27*3, 9*9, and 3*27 (we cannot use 1*81 or 81*1, since we need dimensions > 1).
Part A. This could be true if Length = 9 in and Width = 9 in, as 9*9 = 81.
Part B. The claim could be false if Length = 27 in and Width = 3 in, as 27*3 = 81, but 27 is not equal to 3.
*Note that the width cannot be longer than the length.
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