The source power splits into useful load power and source-resistor loss. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
A source-load circuit spends power in two places
The source supplies power to the whole series path. The load receives part of it, and the source resistor dissipates the rest.
Psource=Pload+Psource resistor
Resistance split controls load power
Each row keeps the same source voltage and total resistance. The source power is 24 watts in every row; changing which resistor is the load changes where that power goes.