What about the cost of the water?
Cost of disposal of the filters?
Environmental costs of manufacturing?
Where are the filters made, have you checked the supply chain to make sure you are not supporting modern slavery?
Seriously though, it is pretty hard to work out what you are doing if you can't provide the units. What is the '300' you are saving?
If you want to find out if you are financially better of, compare what you were spending on bottled water per month to the cost of the filter per
month. You are not wrestling with tax law here, you are the only person that can decide how accurate you want to be, ie how much to round.
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