You haven't specified what the equal conditions are. E.g. a car driving in +20C air will use less heating than a car driving in -20C air. Your cabin temperature setting will also determine the duty cycle of the heating or A/C. The wh/m will vary depending on the journey, so having the heating as a percentage of a variable figure is even less useful.
We could all guess an answer, but my guess based on a Scottish Winter would be completely different from someone in say Kent. And vice versa for Summer. So ultimately you'd have a wide range of guesses based on variables that may not equate to your normal usage.
How useful is that?
If you really want a figure, 7.468% is what I've calculated. Note I've gone to 3 decimal places so much more accurate than the other guesses.