(b) For first pipe $n_{1} = \frac{v}{4l_{1}}$ and for second pipe $n_{2} = \frac{v}{4l_{2}}$
So, number of beats $= n_{2} - n_{1} = 4$
$\Rightarrow 4 = \frac{v}{4}\left( \frac{1}{l_{2}} - \frac{1}{l_{1}} \right) \Rightarrow 16 = 300\left( \frac{1}{l_{2}} - \frac{1}{1} \right) \Rightarrow l_{2} = 94.9\ cm$