(a) Resistance of a bulb $= \ \frac{(Rated\ voltage)^{2}}{Rated\ power}$
For a given voltage$,\ R \propto \frac{1}{P}$
$\therefore R_{40} > R_{60} > R_{100}$
Rate of heat produced, $H = I^{2}R$
When the bulbs are connected in series, the current flowing through each bulb is same
$\therefore H \propto R\ .$ As$\ R_{40} > R_{60} > R_{100}$
$\therefore H_{40} > H_{60} > H_{100} \Rightarrow B_{1} > B_{2} > B_{3}$