Let a be the edge length of the sphere and r be the atomic radius. The atoms are touching each other. Hence, a=2r. The volume of unit cell is V=a3=(2r)3=8r3. The volume of one atom is v=43πr3.
A simple cubic unit cell contains only one atom per unit cell. The packing efficiency =vV×100=43πr38r3×100=4×3.14163×8×100=52.4 %