Converting centimeters to the units of inches, we have to multiply a value with 2.54. From this, we can say that the relationship is linear. A linear relationship can be represented by an equation such as:
y = kx
For this case, k is 2.54. When the measurement in centimeters increase, its form in inches units as well increase.
I'm pretty sure its 38.6 km to every 3.78 liters. and then after that you simply need to divide properly to reduce to show the amount for 1 liter of gas exactly.