JDNSW, it's completely acceptable to remove common factors on both sides of the division equation. For example, with my around-town gas usage approximating 25l/100km, I tend to simplify that to 1l/4km.
I could, of course, express this as 4km/l and mean the same thing, and then I COULD go through the exercise of converting to MPG to tell me that it's really bad fuel economy...
Steve
2003 Discovery 2a
In better care:
1992 Defender
1963 Series IIa Ambulance
1977 Series III Ex-Army
1988 County V8
1981 V8 Series 3 "Stage 1"
REMLR No. 215
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