Wouldn't round in some scenarios not return three sig figs? with the 60 / 20 you still get the three, but if these numbers change and have fractions you may end up with it being rounded to a whole number, number_format will always retain the decimals. By wrong did you mean the comma potentially causing problems? It can be removed.
number_format($num, '.', '');
Sorry to sound argumentative, I'm trying to fish some knowledge out of you laserlight to better my understanding.