As if by magic!!
http://www.e90post.com/forums/showthread.php?t=57640
The 286 quoted at factory, is at the flywheel not the wheels, hence, 222 at the wheels means 23% losses due to transmission, that how if you follow my maths you get to 348 at the flywheel _ I am working it out on the figures that you posted - I presume they came from Nick