for meter bridge E∝ l ⇒ R ∝ l
From the first balance point, we get

After S is connected in parallel with a resistance of 12 Ω , the resistance across the gap changes form S to

and hence the new balance condition now gives

Substituting the value of R/S form Eq. (i), we get

Which gives S = 13.5Ω. Using the value of R/S above, we get R = 6.86Ω