The variance of the term 2, 5, 8, 11, 14, 17, 20, 23, 26, 29, 32 is  ${{\sigma }_1}^2$  and 1, 5, 9, 13, 17, 21, 25, 29, 33, 37, 41 is  ${\sigma }_{{ }^2}^{{ }^2}$  then  $\frac{{\sigma }_{{ }^2}^{{ }^2}}{{\sigma }_{{ }^1}^{{ }^2}}$  is

Variance of 2, 5, 8, 11, 14, 17, 20, 26, 29, 32 is  ${\sigma }_{{ }^1}^{{ }^2}$ on subtracting 2 from each term variance will remain same
i.e. 0, 3, 6, 9, 12, 15, 18, 24, 27, 30 also has variance  ${\sigma }_{{ }^1}^{{ }^2}$
$\Rightarrow {\sigma }_{{ }^1}^{{ }^2}=9\left(\frac{12-1}{12}\right)$
=1,5,9,13,17,21,25,29,33,37,41 has variance  ${\sigma }_{{ }^2}^{{ }^2}$
$\Rightarrow$0,4,8,12,16,20, 24,28,32,36,40 has variance ${\sigma }_{{ }^2}^{{ }^2}$ (subtracting 1)
$$\begin{gathered} {\sigma }_{{ }^2}^{{ }^2}=16\left(\frac{{10}^2-1}{12}\right) \\ \frac{{\sigma }_{{ }^2}^{{ }^2}}{{\sigma }_{{ }^1}^{{ }^2}}=\frac{16}{9}\cong 1.777=1.78 \end{gathered}$$