$n_{2} = n_{1}\left\lbrack \frac{m_{1}}{m_{2}} \right\rbrack\left\lbrack \frac{L_{1}}{L_{2}} \right\rbrack^{- 3}$ $= 4\left\lbrack \frac{1\ gm}{100\ gm} \right\rbrack\left\lbrack \frac{cm}{10\ cm} \right\rbrack^{- 3} = 4 \times \frac{1}{100} \times 10^{3}$ $= 40$ units