Concept:
Number of atoms per unit volume is inversely proportional to atomic weight when density is the same.
\[
n=\frac{\rho N_A}{M}
\]
where,
\[
\rho=\text{density}
\]
\[
N_A=\text{Avogadro's number}
\]
\[
M=\text{atomic weight}
\]
Step 1: Since density is same.
\[
n\propto \frac{1}{M}
\]
Step 2: Compare atomic weights.
\[
A=10,\quad B=20,\quad C=30,\quad D=40
\]
Smaller atomic weight gives larger number of atoms per unit volume.
Step 3: Arrange in decreasing order.
\[
10<20<30<40
\]
So number of atoms per unit volume is:
\[
A>B>C>D
\]
\[
\therefore \text{Correct Answer is (B)}
\]