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Let resistivity = $\rho$ , Length of R = L thickness = t Resistance of R is $R_1 = \frac{\rho L}{L.t} = \frac{\rho}{t}$ Resistance of S is $R_2 = \frac{\rho 2L}{2L.t}= \frac{\rho L}{L.t} = \frac{\rho}{t} $ Resistance of R is same as Resistance of S.
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