A circuit budget must count useful power and dissipated power from the same source power. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
Count the source power
The source power for this budget is 24 watts.
Psource=24W
Useful plus wasted closes the budget
The useful load power is 6 watts and the wasted resistor power is 18 watts.
Puseful+Pwasted=6W+18W=24W
The useful fraction is exact
The useful fraction is one fourth of the source power.