Karl Why is a light bulb better then just using a 60W 120W resistor ? Bulbs are cheap?
I've found them to be a lot cheaper than a resistor, they come pre-labelled in a variety of wattages and it's convenient to use light bulbs as resistors as they can be switched quickly, but any resistor or reistive load with a known wattage willl do - nichrome wire, a bar heater..