I'd bet when those calcs were done fuel was a whole lot cheaper and 15c was a far bigger percentage.
Offroad petrol would have to be half the price and your extended tanks free to make it comparable.
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There is a reason that method seems logical to you.
It seems logical because it is the one you have become accustomed to using.
The question you ask yourself is, "Since I have x number of litres of fuel available, is that enough to take me the y number of kilometres I need to travel?".
The question I would ask is," Since I have y number of kilometres to travel, is x number of litres enough to get me there?".
The standard of mental arithmetic needed in each case to get the answer is pretty much the same.
So your story could just as readily be told as:
There is also good reason I work out my off-road mileage in litres/100km. I work alone off-road in remote areas, knowing off the top of my head how many litres I need to travel 100km over certain terrain in my work ute becomes important if thing go wrong and getting back is going down to the wire. Let's say iv under estimated my fuel usage for the day , I got bogged twice then had to take a big detour around a flooded salt lake next thing I realise the fuel light is on. Iv got a 20 ltr Jerry can backup. I know my worst case fuel figures are 20 litres/100km off road 15 litres/100km on high speed gravel and 12 litres/100km on the sealed rd. I pull the maps out I have 15 km of soft track so that's 3 litres 80 km of high speed gravel that's about 12 litres and then about 90 kms of sealed rd and that's about another 11 litres there. That's 26 litres. So now I know this I can plan, radio for help or adjust the driving style as these are worst case figures. Hope this works day just stays a scenario :)
I don't suggest that you are wrong to use your method. It obviously works for you.
However, I can just as easily use my method to solve the same problem.
Your method is no more logical. It is just the one you are used to.