A uniform rod (area of cross section = A) made of a non–uniform conducting material has its thermal conductivity varying linearly along its length from  to ${\text{2K}}_0$ . When the rod was in steady state it was observed that a heat current P was entering the left end as shown.(neglect heat loss through curved surface of the rod)

Statement – 1 : Temperature gradient at A is lesser than that at B.

Statement – 2 : Heat current at A is equal to heat current at B.