Assertion (A) : filament type electric bulbs are not power efficient.
Reason (R) : the power of electric bulb varies inversely with resistance.
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ASSERTION (A) : Filament type electric bulbs are not power efficient because most of the electric power consumed by the filament of a bulb appears as heat and only a small amount of electric power is converted into light.
REASON (R) : This equation gives you the relationship of power to resistance when 1. Current is constant , 2. ... If the current is held constant, while the resistance varies, then Power = V^2 / R, so power is then proportional to 1/R i.e. inversely proportional to R, so you might say resistance is inversely proportional to.
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