mgh = energy of hammer delivered to pile = 150*9.8*5 = 7350 j
Amount delivered to the pile 400kg x 9.8 x .0075=400*9.8*.0075 = 29.4 j
The difference is delivered to the ground (vibrations, ground movement, heat of friction etc) and is the resistance (?)
7350-29.4 = 7320.6 j
(a little unsure)