Example 3.21   
From open circuit test , cos(phi0)=-0.606173
Loss component of no-load current,Ic=0.320000A
Magnetising current,Im=0.947418A

Equvalent resistance referred to secondary=0.694444ohms
Equvalent reactance referred to secondary=1.515099ohms
Equvalent impedance referred to secondary=1.666667ohms

Equvalent resistance referred to primary=0.173611ohms
Equvalent reactance referred to primary=0.378775ohms
Equvalent impedance referred to primary=0.416667ohms
Effiency=96.398447percent