Number of milliequivalents of H3PO4
=25×0.107×n
=2.675×n
In first titration: Number of milliequivalents of OH− used
=23.1×0.115×1=2.66
(Acidity of NaOH=1)
In second titration: Number of milliequivalent of OH− used
=46.2×0.115×1=5.313
∴ In first titration: 2.675×n=2.66
i.e., n=1
∴ In second titration: 2.675×n=5.313
n=2.