We will apply the conversion factors to find the final equivalence. We will start by converting the values of gallons per mile to kilometers per liter. Later we will convert the total liters into the 100 kilometers given and find the final ratio:
Convert miles per gallon (MPG) to kilometers per liter
![1MPG = ((1mi)/(1gal)) ((1.6km)/(1mi))((1gal)/(3.8L))](https://img.qammunity.org/2021/formulas/physics/college/rbgvdu9n5cgoxsj3uh7q49ilglxmedictq.png)
![1MPG = 0.421km/L](https://img.qammunity.org/2021/formulas/physics/college/5qd4w6s4v2tmcj4rz8vpi2os2jzark4575.png)
Here 0.421km/L implies that .421km with 1 L of fuel, then
![0.421km = 1L](https://img.qammunity.org/2021/formulas/physics/college/junojtuyg864vv45d3w70vv61uwhut7awb.png)
Therefore
![100km = 1L(100km)/(0.421km)](https://img.qammunity.org/2021/formulas/physics/college/ecystzfnfmh279583hnrr00ll42bdyzmlj.png)
![100km = 237.5L \approx 238L](https://img.qammunity.org/2021/formulas/physics/college/xzdndint5ims8ywrpy6npjk8j7qcwq4ys1.png)
Therefore the mathematical equation that convert M to L is 1M = 238L