Physics - A sum on electric heater. I want to know they process to solve it?

An electric heater is made of tungsten. Resistance and current vary wildly with changes in temperature. For instance when you first plug it in it draws about ten times its normal operating current until it warms up. If you take a heater designed to run on a lower voltage, you know the approximate current it draws, so it is possible to calculate a resistance to operate it from a higher voltage source. But it is only by experimentation that you can get a desired power from a lower voltage.

I think you meant 110v instead of 110W. We customarily use lower case letters to indicate ac values and upper case letters to indicate DC values. And it is quite difficult to get 110W out of a 44W element. You just can not stand spelling mistrakes in this business.

Here is a free course in basic electronics:
www.phy.davidson.edu/instrumentation/NEETS.htm