Answer
$130 \ V^2/ \Omega$
Work Step by Step
We square the value in the numerator and then divide:
$$
\frac{(220 \ V)^2}{(365 \ \Omega)}=\frac{48400~V^2}{365~\Omega}=132.6 \ V^2/ \Omega
\approx 130~V^2/\Omega.$$
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