I got my info from a quick google search that ended in a wikipedia article linked below. Looking back, I see I used the farmula for California instead of the EPA's formula. I'll inclusde the text of the section "Electric and plug-in hybrid electric vehicles" below to help understand how they get their numbers.
http://en.wikipedia.org/wiki/Miles_per_gallon_gasoline_equivalent
This begins the quoted material from wikpedia......
Between 2008 and 2010 several major automakers began commercializing battery electric vehicles (BEVs), which are powered exclusively on electricity, and plug-in hybrid electric vehicles (PHEVs), which use electricity together with a liquid fuel stored in an on-board fuel tank, usually gasoline, but it might be also powered by diesel, ethanol, or flex-fuel engines.
For battery electric vehicles, the U.S. Environmental Protection Agencys formula to calculate the battery-to wheel MPGe is based on energy standards established by the U.S. Department of Energy in 2000:[1][7][8]
MPGe = Eg / (Em * Ee) = 33,705 / Em
where:
a) MPGe is expressed as miles per gallon gasoline equivalent (as shown in the Monroney label)
b) Eg is energy content per gallon of gasoline = 115,000 BTUs/gallon, as set by U.S. DoE and reported by the Alternative Fuel Data Center.[8]
c) Em is wall-to-wheel electrical energy consumed per mile (Wh/mi) as measured through EPA's five standard drive cycle tests for electric cars and SAE test procedures[7][27]
d) Ee is energy per KWatt-hour of electricity (BTU/Wh) = 3.412[8]
The formula employed by the EPA for calculating their rated MPGe does not account for any fuel or energy consumed upstream such as the generation and transmission of electrical power, or well-to-wheel life cycle, as
EPA's comparison with internal combustion vehicles is made on a MPGe = 32,600 / Ave (displayed in wh/mi)
MPGe = 32,600 / 316
MPGe = 103MPGe = 32,600 / Ave (displayed in wh/mi)
MPGe = 32,600 / 316
MPGe = 103.
The California Air Resources Board uses a different dynamometer testing than EPA, and considers reformulated gasoline sold in that state. For CARB estimates the formula becomes:[7]
MPGe = 32,600 / Em
This ends the quoted material from wikipedia.....
With all that being said, my calculation should have been:
MPGe = 33,705 / Ave (displayed in wh/mi)
MPGe = 33,705 / 316
MPGe = 106
The only difference between WattsUp (whom I respect tremendously!) and myself is that he is including the inefficiency of charging the battery and the EPA is calculating theirs with what's actually in the battery, hence their "battery-to wheel" description. I stand by these calcs, and in my humble opinion, this should be how we, as a group, perform the calculations. It's how the EPA did it, it's how most of the numbers you'll see published in the media are calculated, and anything else is just contributing to confusion. Just my two cents