Loosening in position

[FBP]

I'm surprised i've never seen this discussed before, but i'd like to talk about how much will you loosen in late position compared to your VPIP.

In attempt to maybe see if a 'golden' ratio will come out from this, and keep it simple for everyone, i'll ask only one thing.

Take your VPIP from the button and divide it by your VPIP from UTG.
This will logically return a number higher than 1 (if you're tighter UTG than OTB), which i'll call B-ratio.

Exemple: (sample is 20k hands at current limit with a VPIP of 20)
My BTN VPIP is 23.31
My UTG VPIP is 13.30
Thus my B = 1.75

I have a few more ideas about this in mind but this is the most relevant number i'd like to hear from everybody. I wonder about Blinds in comparaison to BTN too.