Resistance of bulb is related by power by the following relation
[tex]Power = \frac{V^2}{R}[/tex]
now we will have
[tex]R = \frac{V^2}{P}[/tex]
so here we can say that resistance of bulb is inversely depends on power of the bulb
So here the bulb with less power will have more resistance.
So 60 W bulb will have lesser resistance than 40 W bulb.