Totally agree with these formulas. However, your example ignores a basic math skill regarding "significant figures." 60 fsw (a measurement with 2 significant figures) is approximately 2.8 ATA (a measurement with 2 significant figures). 2.8 ATA for 50 minutes (a measurement with 2 significant figures) = 140 ata/minutes (a measurement with 2 significant figures). The gas consumed is determined by mutliplying 140 by .75 (a measurement with 2 significant figures) = 105 cf
Your example rounds up 2.8 ATA to 3.0, which replaces a measurement with 2 significant figures with a measurement that has 1 signficant figure and lowers the precision of the result. 112 is more than 6% greater than 105 and is based on an error in the measured depth of 10% (60 fsw instead of 66 fsw). What if our dive was to 3.1 ATAs or 70 fsw. Shall we round up to 4 ATAs and base our calcs on a dive to 100 fsw? The discrepancy here is too great to just ignore as imbedded conservatism. Gas planning should be more precise than that.
There's no need to invent some protocol like rounding up to the nearest 25 hundredths. If were focused on precision, mathematics already gives us one. Keep the number of significant figures the same. If you like .75 as your SAC then use ATAs to two significant figures.
For those who think computing ATAs is mentally challenging, try converting to meters first. (# fsw/10)*3. Then divide the result by 10 and add 1. Voila ... ATAs.
So 60 fsw = (60/10)*3 = 18 meters. 18 meters = (18/10) +1 = 2.8 ATAs.