Answer:
 B.  185.25 ft
Step-by-step explanation:
The perimeter of a rectangle is given by the formula ...
 P = 2(L +W) . . . . . where L and W represent the length and width
Filling in the given dimensions, we find the perimeter to be ...
 P = 2(54.125 +38.5) = 2(92.625 ft)
 P = 185.25 ft
The perimeter of the playground is 185.25 feet.