IR Hedging

Hi, I am comparing two IR hedging questions Alecto Co 2012 and Awan Co 2013 from the Kaplan kit. One is a hedge to borrow and the other to invest.

In the G/L futures calculation I noticed the Awan is doing the following:

(94.76-94.55) x 2m x 32 x 3/12

Whereas Alecto is:

(97.02-96.16) x 25 x 37

The first takes into account the contract size, no of contracts and most important a division by months and year whereas the latter is only taking into account the no of contracts & tick value.

Why would this be the case and how can this be distinguished within the question?
Is the 3/12 a rule to follow?

Thanks