(d) $\frac{Q}{t} = \frac{KA(\theta_{1} - \theta_{2})}{l} \Rightarrow \frac{mL}{t} = \frac{KA(\theta_{1} - \theta_{2})}{l}$
$\Rightarrow K \propto \frac{1}{t}\ \ \ \ \lbrack\because$ remaining quantities are same]
$\Rightarrow \frac{K_{1}}{K_{2}} = \frac{t_{2}}{t_{1}} = \frac{40}{20} = \frac{2}{1}$