So Ra = 300 + 100 = 400 Ohms
an Rb = 200 + 50 = 250 Ohms
So R(a+b) is given by 1/R(a+b) = 1/Ra + 1/Rb
= (Rb + Ra)/(Ra*Rb) or
R(a+b) = (Ra*Rb)/(Ra+Rb) = 400*250/650 = 154 Ohm (approx)
So ampage thru A+B = 40 / 154 = .26 amps
this gives ampage thru A = 40 / 400 = .1 amps and
ampage thru B = 40 / 250 = .16 amps
Now follow the voltage and current thru A then B as seperate circuits.
A: voltage across A is 40 -> 40*300/(300+100) = 30V across R4 to A and 40*100/(300+100) = 10 Volts across R1 - or at A Voltage is 10V
B: voltage across B is 40 -> 40V * 200/(200+50) = 32V across R3 to B and 40 * 50/(200+50) = 8 Volts across R2 - or at B Voltage is 8V.
So Vab = Va - Vb = 10 -8 = 2 Volts