At fixed useful work, larger heat input lowers the efficiency fraction. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
Same work from lower input is a larger fraction
Useful work is fixed at 12 joules. With input 24 joules, efficiency is one half.
η=12J/24J=21
More input lowers the fraction
The same 12 joules of work over 30 joules of input gives two fifths.
η=12J/30J=52
Largest input gives the smallest fraction
Input 40 joules with the same work gives three tenths. The fraction falls as the denominator grows.