$I=\frac{V}{R}$
But $R=\rho \frac{L}{A}$
Therefore,
$I=\frac{V}{\rho \frac{L}{A}}$
$\Longrightarrow \frac{I}{A}=\frac{V}{\rho L}$
but, $\frac{I}{A}=J, \frac{V}{L}=E$
Hence, $J=\sigma E$
$\Longrightarrow \sigma=\frac{J}{E}$





The values of resistance and tolerance, respectively, are :