Answer
90 cpm. 40 cpm.
Work Step by Step
At 2 m, double the distance, the count rate is $\frac{1}{2^{2}} = \frac{1}{4}$ of 360 counts/minute, or 90 cpm.
At 3 m, triple the distance, the count rate is $\frac{1}{3^{2}} = \frac{1}{9}$ of 360 counts/minute, or 40 cpm.