Question 96916
This answer assumes you meant a perimeter of 108.44 inches.
To  determine perimeter, p = 2w + 2l
So 108.44 = 2w + 2(w + 5.54)
108.44 = 2w + 2w + 11.08
108.44 = 4w + 11.08
97.36 = 4w
24.34 = w

So the bottom and top length are 24.34 inches eachand 
the two sides (height) are 24.34 + 5.54 = 29.88 inches each.

To check:
Add 24.34 + 24.34 + 29.88 + 29.88 = 108.44