Theoretical yield
The balanced equation for the reaction is
#M_text(r): color(white)(mmml)2.016color(white)(ml)17.03#
#color(white)(mmm)"N"_2 + "3H"_2 → "2NH"_3#
#"Theor. yield" = 60 color(red)(cancel(color(black)("kg H"_2 )))× (1 color(red)(cancel(color(black)("kmol H"_2))))/(2.016 color(red)(cancel(color(black)("kg H"_2)))) × (2 color(red)(cancel(color(black)("kmol NH"_3))))/(3 color(red)(cancel(color(black)("kmol H"_2)))) × ("17.03 kg NH"_3)/(1 color(red)(cancel(color(black)("kmol NH"_3)))) = "338 kg NH"_3#
Percentage yield
#"% yield" = "actual yield"/"theoretical yield" × 100 % = (60 color(red)(cancel(color(black)("kg"))))/(338 color(red)(cancel(color(black)("kg")))) × 100 % = 18 %#