Step-by-step explanation:
Perimeter of the 2m garden pond = pi *d = 6.28 m
each tile covers .1 meter
so he will need 62.8 ~~~ or 63 tiles
each box has 10 tiles so he will need to purchase 7 boxes
7 boxes will cost 7 * L4 =L 28
BUT there is a VAT of 20%
so the total cost will be 1.20 ( L28) = L 33.60