Just use a router with a 1/2 inch straight bit set it up on a 6 inch wide board with the bit centered at 3 Inch from the edge and side of the board. Then measure back 24 inch from the inside of the bit and 14inch from the out side of the bit drill two holes on these marks then use the same drill bit and drill a hole in the center of a 48 by 48 sheet of ply or MDF cut your outer circle first and then your inter circle do not cut all the way through the material leave about 1/8 th of an inch then cut out with a jig saw and trim down with a flush trim bit. Always use the radius of a circle to cut one with this method.A good rule of thumb is always convert any measurement under 12 feet to inches only and you will avoid a lot of mistakes.
Chris
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