I think using the formula seal(data size/mtu data size) will give incorrect answer if mtu data size is not a multiple of 8.
Eg: Suppose ip packet size=60B, ip header size= 10B and mtu=20B.
now, seal(50/10) = 5.. But actually data is sent as (8,10) each and will take 8B*6+2B*1=7 packets in total. Although this wouldn't be the case for for many questions.. or take seal(50/8)=7...