Clock Rate is 133 MHz, it means 133 x 106 Clock Cycle in 1 Sec.
therefore, 1 Clock Cycle= $\frac{1}{133 \ast 10^{6}} second$
4 Clock Cycle will take $4 \ast \frac{1}{133 \ast 10^{6}} second$
Each row will take 4 Clock Cycle and we have 8K rows, so refresh time= $2^{13}\ast 4 \ast \frac{1}{133 \ast 10^{6}} sec=0.246 msec$
Overhead=$(0.246\div 64)\ast 100 = 0.384$
Memory refresh cycle is the overhead as in dynamic RAM during a refresh cycle the memory module cannot initiate a read or write cycle until the refresh cycle has been completed. so no prductive work during refresh cycle. Hence Overhead.