To convert on unit to another unit, a conversion factor is needed to multiply in the value given. For the value given above, we have to convert it from miles per gallon to kilometers per liter. The factors to be used are:
1 mile = 1.61 kilometers;
1 gallon = 3.79 liters.
34.0 miles / gallon ( 1.61 kilometers / 1 mile ) ( 1 gallon / 3.79 L ) = 14.44 kilometer / liter