Out of a heap of pebbles 66 lots of equal number of pebbles can be formed. Each lot can have maximum seven numbers of pebbles. Find which statement is incorrect.

Correct option is B

Given:
A heap can be divided into 66 lots of equal number of pebbles
Each lot has a maximum of 7 pebbles

Concept Used:
Each valid divisor of 66 that results in a number of pebbles per lot ≤ 7 is a valid option.
We must check whether the number of pebbles in each lot (i.e., 66 ÷ option) is ≤ 7. If not, the statement is incorrect.
Formula Used:
Number of pebbles per lot = $$\frac{\text{Total pebbles}}{\text{ Number of lots}}$$​
Solution:

Lets check by options:
Option (a): 11 lots of equal number of pebbles can be formed

66 ÷ 11 = 6 → Valid (≤ 7) Correct 
Option (b): 3 lots of equal number of pebbles can be formed

66 ÷ 3 = 22 → Invalid (> 7) Incorrect 
Option (c): 33 lots of equal number of pebbles can be formed

66 ÷ 33 = 2 → Valid (≤ 7) Correct ​
Option (d): 26 lots of equal number of pebbles can be formed

66 ÷ 26 ≈ 2.538 → Valid (≤ 7) Correct

Thus, the correct answer is (b). ​