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4 older comments kept for context.
Peter Timileyin
How'd they get 12×2÷40 equals 3.6?
Doctor Strange
It was supposed to be 12 raised to the power of 2 (from V^2/R) and not 12 multiplied by 2.
Peter Timileyin
I thought as much, thanks so much
Oluwaseun Adeyemi
Power delivered to head lamp = \(\frac{V^2}{R}\)
= 40W
R = \(\frac{V^2}{40}\)
= \(\frac{(12^2)}{40}\)
= 3.6Ω