To find the area of a circle with a circumference of 40 ft, first use the circumference formula (C = 2\pi r) to solve for the radius (r). Rearranging gives (r = \frac{C}{2\pi} = \frac{40}{2\pi} = \frac{20}{\pi}). The area (A) can then be calculated using the formula (A = \pi r^2), resulting in (A = \pi \left(\frac{20}{\pi}\right)^2 = \frac{400}{\pi}) square feet, which is approximately 127.32 square feet.
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