If a wire of length 22 cm is bent in the shape of a circle, then area of the circle so formed is 40 $cm^2$.

Using the circumference formula 2 * pi * r equals 22, the radius r is 7 / pi cm. The circle area formula pi * r^2 yields an area of pi * (7 / pi)^2 = 49 / pi, which is approximately 15.6 sq cm, not 40 sq cm, making the assertion incorrect. The reason correctly applies the area formula, so the assertion is incorrect but the reason is correct.

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