Power dissipation = (voltage across the component)² / (resistance of the component)
Since the resistance is in the denominator of the fraction in this formula for the quantity of power dissipated, you can see that when the supply voltage is constant, the smaller resistance dissipates more power.
So the 60w bulb has lower resistance than the 40w bulb.
The 60W bulb has less resistance than the 40W bulb because, at the same voltage, the higher the power rating, the lower the resistance. This is confirmed by the formula R = P V 2 . Therefore, the 60W bulb will draw more current than the 40W bulb if both are connected to the same voltage supply.
;