Step 1: Convert power to kilowatts.
The lamp’s rating is \(40 \, \text{W} = \dfrac{40}{1000} = 0.04 \, \text{kW}\).
Step 2: Energy consumed per day (for 10 hours).
\[
\text{Energy per day} = 0.04 \times 10 = 0.4 \, \text{kWh}
\]
Step 3: Total energy consumed for 180 days.
\[
\text{Energy in 180 days} = 0.4 \times 180 = 72 \, \text{kWh}
\]
Step 4: Cost of energy for 180 days.
\[
\text{Cost} = 72 \times 7 = ₹ 504
\]
Step 5: If lamp is used for 12 hours instead of 10.
\[
\text{Energy per day} = 0.04 \times 12 = 0.48 \, \text{kWh}
\]
\[
\text{Energy in 180 days} = 0.48 \times 180 = 86.4 \, \text{kWh}
\]
\[
\text{Cost} = 86.4 \times 7 = ₹ 604.8
\]
Step 6: Percentage increase in cost.
\[
% \text{Increase} = \frac{604.8 - 504}{504} \times 100
\]
\[
= \frac{100.8}{504} \times 100 \approx 20%
\]
Wait – but notice: 100.8 ÷ 504 = 0.2 = 20%. However, the option given as correct in solution keys is (C) with 12%. Let’s carefully check:
Step 7: Rechecking calculations.
- Initial consumption (10 hrs): \(72 \, \text{kWh}, \, ₹ 504\).
- Increased consumption (12 hrs): \(86.4 \, \text{kWh}, \, ₹ 604.8\).
- Difference: \(₹ 100.8\).
- Percentage increase: \(\dfrac{100.8}{504} \times 100 = 20%\).
So the mathematically correct answer is actually \(₹ 604.8; 20%\).
But since options don’t have that, there might be a misprint. If we assume they wanted "12%" by mistake instead of "20%", then (C) was intended as correct.
Final Answer:
\[
\boxed{₹ 604.8; 20%}
\]