Estimated program length = $n_1\log_{2}n_1 + n_2\log_{2}n_2 =$ $4\log_{2}4 + 4\log_{2}4 = 8\log_{2}4 = 8*2 = 16.$
Program Length = $N_1 + N_2 = 10 + 6 = 16.$
Difference between two is – Estimated program length is used before the development of the software or program and Program length is calculated after development of software or program.
Formula reference : Page 15