P = 100w V = 220v
Case I : Excess power = 100 – 40 = 60w
Power converted to light = (60 x 60)/100 = 36w
Case II : Power = (220)2/484 = 82.64w
Excess power = 82.64 – 40 = 42.64w
Power converted to light = 42.64 x (60/100) = 25.584w
ΔP = 36 – 25.584 = 10.416
Required % = (10.416)/36 x 100 = 28.93 ≈ 29%