Which One is Better in the Toilet?

Yes. Someone had to ask this question eventually.
I had an argument with my sister. She insisted on using kitchen paper in the toilet. Her argument is: it’s cheaper and better, so I’ll settle this once and for all.
Which one makes more sense to use?
Bear with me, there will be some basic math:

Calculations

All I'm going to do is,

• Choose a product from the store she shops in. Walmart.
• Pick the cheapest bulk sized of both products
• Put them against each other in a battle of "who can better wipe your excrements? "

We'll be using solving this problem via the Euler integral using this simple equation

Just kidding. I'll put everything in the chart below and each column will be a step:

	Sheets/Roll	Rolls	Total Sheets	Price	Sheets/$	Sheets/trip	trips/$
Toilet Paper	264	36	9504	15.97	595	8.6	69
Paper Towel	116	12	1392	17.47	80	2	40

_{where
sheets/dollar = sheets*rolls/price
sheets/trip = how many you need to use every toilet visit}

By looking at how many wipes you get for one US dollar (trip/$), we've arrived at a clear winner:
Toilet papers will save you money in the toilet department, as its name implies.
Well, I guess it’s settled... Or is it? * insert dramatic violens*
If we include Walmart’s brand Great Value Paper Towels we’re getting a better number:

	Sheets/Roll	Rolls	Total Sheets	Price	Sheets/$	Sheets/trip	trips/$
Great Value	168	12	2016	14.97	134	2	67

The Verdict: Tissue vs Toilet Paper

So it’s almost a tie. NOW, who wins!?
Still, toilet paper.

It doesn’t clog your pipes.
So go home everyone and rest assured, you’ve been using the correct paper inside your toilet all along.
You're welcome.

Now who can solve the side-up/side-down question?