Article taken from another site, different vehicles , but the principle is the same
"Consider similar list prices for a Citroen Relay LWB hi-roof at £17,930 and a Mercedes Benz Sprinter 308D at £18,010. Using the respected Fleet Management Services figures for whole life costs we see that the more expensive Mercedes-Benz has a figure of 23.09 ppm {pence per mile) whilst the Citroen is 25.83 ppm, some 2.74p more per mile. Calculated over three years and 75,000 miles, that is a total difference of £2,055.
Over lesser mileages the difference is lower but it is in the analysis of the figures that we really learn where the differences are and how to use them to our advantage. Using the servicing and repair costs calculated by Fleet Management Services to include tyre, battery and exhaust replacement the Citroen shows £2,805 whilst the Mercedes-Benz is £2,618.
However it is in the residual value where the key lies. The Citroen is worth 25 percent of its purchase price at three years and 75,000 miles, in other words £4,482, whilst the Mercedes-Benz is worth 37 percent of its original price, some £6,663.
With a service costs advantage of £3,533 and a resale advantage of £2,181 the vehicles differ by more than the ppm figure over the life period. This is because although the biggest components of the whole life costs they are far from being the only components and fuel consumption and insurance ratings play a part too.