The perimeter of a square is equal to the perimeter of a rectangle, and the latter has a width of 12 cm. The area of the square is 400$$cm^{2}$$. Find the area of the rectangle.

A

412 $$cm^{2}$$

B

394 $$cm^{2}$$

C

324 $$cm^{2}$$

D

336 $$cm^{2}$$