It costs 182 fuel, 66 for the truck and 116 for the puma. Numbers adjusted for reduced fuel income.
It really doesn't over preform for it's cost, sorry.
Salvaging vehicles and weapon teams gives bonus fuel, start sector is not reduced to 2/3 income, they start with enough fuel to build their first truck (so the first tech choice is essentially free), and the truck that builds the puma allows you to rush it by sacrificing munitions.
The extremely cheap nature of teching and options for supplementary fuel income mean that it's not the case that you can multiply fuel costs by 1.5, and you
definitely can't multiply the fuel costs of the fuel you get for free at the start.
The OKW has to earn 70 additional fuel to construct the puma on top of what they start with. Assuming no salvage or conversion, that means earning the adjusted equivalent of 105 fuel (actually slightly less because base sector not reduced). OKW's starting fuel being quite generous and their teching being so cheap means that the first vehicle they get out can be purchased
very quickly, often before the Wehrmacht equivalent, and at a time when they can have a real impact on the flow of the game.