A city with second lowest number of movie watchers is

The total number of moviegoers in a city = Number of people who watch less than 1 movie per week + Number of people who watch one or more movie per week

For city A, the percentage of viewers who watch less than one movie a week = 60, hence the percentage of viewers who view one or more movies per week = 100-60 = 40

=> 40% of the total number of viewers in A = 2400    => The total number of viewers = $$\ \frac{\ 2400\times\ 100}{40}$$ = 6000

=> The number of viewers who watch less than one movie a week = $$6000\times\ \frac{\ 60}{100}$$ =3600

Similarly, we can tabulate the data for the rest of the cities:

Both A and D have second lowest number of movie watchers. B is the answer.