\(MCD:R1//R2\)
\(=>R=\dfrac{R1\cdot R2}{R1+R2}=\dfrac{40\cdot60}{40+60}=24\Omega\)
\(U=U1=U2=60V=>\left\{{}\begin{matrix}I1=\dfrac{U1}{R1}=\dfrac{60}{40}=1,5A\\I2=\dfrac{U2}{R2}=\dfrac{60}{60}=1A\\I=\dfrac{U}{R}=\dfrac{60}{24}=2,5A\end{matrix}\right.\)
\(=>Q_{toa}=A=UIt=60\cdot2,5\cdot10\cdot60=90000\left(J\right)\)