Length of rectangular lawn = 80 m
Breadth = 64 m
Width of road = 5 m

Area of horizontal road = 5 × 80 = 400 m2
Area of vertical road = 5 × 64 = 320 m2
Area of common part to both roads = 5 × 5 = 25 m2
Now,
Area of roads to be gravelled = Area of horizontal road + Area of vertical road -Area of common part to both roads
= 400 + 320 – 25
= 695
Therefore, Area of roads to be gravelled is 695 m2
Cost of gravelling = 695 x ₹ 40 per m2 = ₹27800