\(60\,\, = \,\,\frac{{{V^2}}}{{{R_{60}}}}\,\,\) \(\,\,\frac{1}{{{R_{60}}}}\,\, = \,\,\frac{{60}}{{{V^2}}};\,\,\)
\(40\,\, = \,\,\frac{{{V^2}}}{{{R_{40}}}}\,\) \(\, \Rightarrow \,\,\frac{1}{{{R_{40}}}}\,\, = \,\,\frac{{40}}{{{V^2}}};\)
ઉપરના સમીકરણો પરથી \(\,\frac{1}{{{R_{100}}}} > \frac{1}{{{R_{60}}}} > \frac{1}{{{R_{40}}}}\)