W: work
F: force required to lift load; F = 800 N
d: distance lifted: d = 40 m
W = Fd = 800*40
W = 32000 J
If 100000J were exerted on a load for which only 32000J was necessary, the other 100000-32000 = 68000J was not transferred to the load.
68000/100000 = 0.68 = 68%