Maybe this is the wrong spot to post this..General Questions might have been a better choice, but I see it as related to the Mead Calculator, so I put it here. Feel free to move it, and my apologies for creating the extra work.

For all practical purposes, the current approximations are fine, but I am a little perplexed as to why searching the web on various Winemaking sites give different values for the constant to convert OG-FG to % ABV.

It seems the Mead Calculator here uses a multiplier of 135-136, which is in accord with one value of division by 7.36 (a multiplier of 135.87)

MOST other sites give multipliers of 131, while others are around 126,

and this calculator from

seems to use a value of 106!

Inquiring minds want to know why there is such diversity in the reporting of what should be a fairly well understood physical constant.