How to set profile option from backend

Syntax:
FND_PROFILE.SAVE(<Profile_Option_Name>, <Profile_Option_Value>, <Level SITE/APPL/RESP/USER>, <Level_Value>, <Level_Value_App_id>);

FND_PROFILE.SAVE('P_NAME', 'P_VAL', 'SITE');
FND_PROFILE.SAVE('P_NAME', 'P_VAL', 'APPL', 321532);
FND_PROFILE.SAVE('P_NAME', 'P_VAL', 'RESP', 321532, 345234);
FND_PROFILE.SAVE('P_NAME', 'P_VAL', 'USER', 123321);

Query to know a responsibility is related to which operating unit

SELECT FRV.RESPONSIBILITY_NAME,
       PROFILE_OPTION_VALUE ORG_ID
  FROM FND_PROFILE_OPTIONS_VL FPO,
       FND_PROFILE_OPTION_VALUES FPOV,
       FND_RESPONSIBILITY_VL FRV
 WHERE FPO.PROFILE_OPTION_NAME = 'ORG_ID'
   AND FPOV.APPLICATION_ID = FPO.APPLICATION_ID
   AND FPOV.PROFILE_OPTION_ID = FPO.PROFILE_OPTION_ID
   AND FRV.RESPONSIBILITY_ID = FPOV.LEVEL_VALUE
   AND FPOV.LEVEL_ID = 10003
   AND FRV.RESPONSIBILITY_NAME = :resp_name