$R ^{\prime}=\rho \frac{1.2 \ell}{0.96 A }=1.25 \rho \frac{\ell}{ A }=1.25 R$
$\text { percentage change }=\frac{1.25 R - R }{ R } \times 100=25 \%$

| $Sl$. $No$. | $R\, (\Omega )$ | $l\, (cm)$ |
| $1$. | $1000$ | $60$ |
| $2$. | $100$ | $13$ |
| $3$. | $10$ | $1.5$ |
| $4$. | $1$ | $1.0$ |
Which of the readings is inconsistent ?