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Yes, I think creator of the kata is from US and isn't aware that others use somwhat inverse value.
why round ,not floor?
You are right that L/100 km is a more common unit of measurement, but apparently it is not the goal of this kata, so this is not a typo.
I am a little confused here - kilometers per liter is not a unit of measurement that is typically used, if I'm not mistaken. Wouldn't a better test case be MPG to liters per 100KM? Is this a typo?