You guys are on the right track, but lets look at it this way. Let's say you needed 1,000,000 btus to heat your garage for the winter. If you get 91,000 btus from propane but it's only 70% efficient you need to multiply 91000X.70=63,700 btus. So, 1,000,000 / 63,700 = 15.7 gals of proane @ $1.60...