Let the clearance volume (V2) be unity.
Then, compression ratio, r = 14
Now, when the fuel is cut off at 5%, we have

= 1 – 0.248 × 1.563 = 0.612 or 61.2%
When the fuel is cut-off at 8%, we have

= 1 – 0.248 × 1.647 = 0.591 or 59.1%.
Hence percentage loss in efficiency due to delay in fuel cut off
= 61.2 – 59.1 = 2.1%.