suppose width is X
then length would be X+44
perimeter of rectangle = 2 (length + width)
substitute:
328 = 2 ( X+44 + X )
328 = 2 ( 2X + 44 )
328 = 4X + 88
328 - 88 = 4X
240 = 4X
240/4 = X
X = 60
substitute in the first and second line
width is X so width = 60 feet
length is X + 44 = 60 + 44 = 104 feet