You'd get an extra 40/60 of the energy, or 2/3. Multiply 5/3 by the required energy to get the actual consumption.
The electric water heater will use approximately 94.17 kilojoules of electrical energy to heat the water due to its 60% efficiency. This is calculated by dividing the needed energy of 56.5 kJ by the efficiency. Thus, the total energy input required is higher than the useful energy output because of the efficiency loss.
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