$302.50 is the cost for fresh 110 fuel plus the $25 deposit on the drum.
VP 112 is not 110, it is actually like 116 using the r-m/2 or what ever that method is they use for gas at the gas stations. Sunoco 110 would be equivelent to 106 octane from VP. VP uses a calculation on octane that produces a lower number - but they feel this calculation it is more accurate and consistent. Most of the other companies use the calculation that gives them a higher number.
So, your reference to "110" cost is not comparable.