(b) Temperature of interface $\theta = \frac{K_{1}\theta_{1} + K_{2}\theta_{2}}{K_{1} + K_{2}}$
Where $K_{1} = 2K$ and $K_{2} = 3K\ \left\lbrack \because\frac{K_{1}}{K_{2}} = \frac{2}{3} \right\rbrack$
$\Rightarrow \theta = \frac{2K \times 100 + 3K \times 0}{2K + 3K} = \frac{200K}{5K} = 40℃$