IMHO, I would just use either dry matter OR calorie basis, but use one consistently. I don’t think getting down to exact detail on percentages is going to make a big enough difference to worry about in most cases. The calculator is meant to facilitate COMPARING dry and wet foods but it’s really not that precise.
When I look at foods, I am usually mostly trying to see what the carb. content is and whether there is an inordinately large amount of fat. It’s a rough guesstimate in any case because even the guaranteed analysis numbers can vary a bit from batch to batch and are usually expressed as “minimum” or “maximum” amounts.
Tabitha
