Efficiency = (Wanted) energy out ÷ energy in × 100
Energy in = 400J
Wanted Energy out = 240J
Energy cannot be used up, only transferred, so the remaining energy is most likely to be transferred into unwanted energy (loss of energy) such as heat energy.
Efficiency = 240 ÷ 400 × 100
Efficiency = 0.6 × 100
Efficiency = 60%