$\mathrm{f}^{\prime}=\left(\frac{\mathrm{v}-\mathrm{v}_{0}}{\mathrm{v}-\mathrm{v}_{\mathrm{s}}}\right) \mathrm{f}$ from Doppler's effect
where $v_{0}=v_{s}=30 \mathrm{m} / \mathrm{s},$ velocity of observer and source
Speed of sound $v=330 \mathrm{m} / \mathrm{s}$
$\because$ Frequency of whistle $(\mathrm{f})=540 \mathrm{Hz}$
$\therefore \mathrm{f}^{\prime}=\frac{330+30}{330-30} \times 540=648 \mathrm{Hz}$

($A$) $v_P+v_R=2 v_Q$
($B$) The rate of change in beat frequency is maximum when the car passes through $Q$
($C$) The plot below represents schematically the variation of beat frequency with time
(image)
($D$) The plot below represents schematically the variation of beat frequency with time
(image)