Error Rate = 1\100 ie, there are totally 100 frames from which 1 frame is retransmited.
[1] Header = 40 bits. For 100 Frames = 4000 bits(n*h)
[2] Total useful Data = 3960 *100 = 396000 bits(m)
[3] Now one Frame is Retransmitted = 3960(data) + 40 bits(header) => 4000 bits
[4] Also NAK is sent = 40 bits
Overhead = Headers[1] + Retranmissions[3] + NAK[4] / Total Data[[1] + [2] + [3] + [4]
=> 4000 + 4000 + 40 / 396000 + 4000 + 4000 + 40
=> 0.0198
% => 0.0198 * 100 => 1.98 %