The formula for the internal resistance of the battery using potentiometer is given by,
r=(lo−lclc)R
Where,
lo→balancing length when battery is in open circuit
lc→balancing length when battery is shunted by an external resistance R
Here, lo=560 cm,lc=560−60=500 cm
⇒r=60500×10
⇒r=65
Given that, r=N10
⇒N10=65
⇒N=12
Hence, 12 is the correct answer.