#3248: 182.8 Meters
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Transcript
[Hairbun stands at a podium to the left, gesturing toward a sign, with an oval (likely representing the bay) and some illegible text on it. Four visitors stand nearby observing: Ponytail, Cueball, Megan, and White Hat (in that order). Cueball has a thought bubble.]
Hairbun: In some places, the bay is more than 182.8 meters deep.
Cueball: (thinking) "More than"? Why would they use that for such a precise...
Cueball: (thinking) ...Aha! 100 fathoms!
[Caption below the panel:]
My Hobby: Reverse-engineering original units
(Sourced from explainxkcd.com)
Title text:They rounded down to 182.8 instead of rounding up to 182.9 because 182.9 might make the statement incorrect.