First position,
C1=2μF
C2=8μF
Q=C1V
Ui=2C1Q2

Second position,

C1Q−q=C2q
C2Q−C2q=C1q
q=C1+C2C2Q
&Q-q=\frac{ {C}_{1} }{ {C}_{1} +{C}_{2} } Q
Energy on 2μF=21C1(Q−q)2
(Uf)1=21(C1+C2)2C1Q2
Energy on 8μF=21Cq2
(Uf)2=21(C1+C2)2C2Q2
Total energy =21(C1+C2)2C1Q2+21(C1+C2)2C2Q2=21(C1+C2)Q2
Energy dissipated =Uf−Ui=21C1(C1+C2)C2Q2 =21C1+C2C1C2V2
Percentage of energy dissipated, =C1+C2C2×100=2+88×100=80