Miles / Litres / 0.22 = MPG.
What’s wrong with working out the gallons then (litres * 22, and shift a couple of dps, which I can do in my head) before using that to work out the MPG?
Though usually nowadays I work out the mpl, which as mentioned above is what makes sense given they’re the units we actually use, and use that to get the rough MPG, knowing that 10mpl is 45.4MPG and 11mpl is 50MPG.
Thats 561 for a 51L tank and @£1.30 per litre of fuel = 8.4p per mile(in fuel).
Without even working out the answer it’s obvious that’s wrong, given that £1.10 a litre would be 10p a mile at 11mpl. I know it’s a while since my miles have cost less than 10p each.
edit: in fact it looks like you’ve inverted the calc, as that works out at 8.4 miles per pound.