deathtrain -
The key is the word "above". You have to subtract the first 100 for the "% above EPA" :
Code:
20 MPG / 26 MPG = 0.77 => 77% of EPA MPG => 23% below EPA MPG
26 MPG / 26 MPG = 1.00 => 100% of EPA MPG => 0% above EPA MPG
53.6 MPG / 26 MPG = 2.06 => 206% of EPA MPG => 106% above EPA MPG
CarloSW2