This was one of the questions I had figured out the answer before I asked.
But i didn't get the answer I expected.
I should have specified it was a wet rental and for a cross country flight.
C-172N @ 6000Ft @ Std tep
RPM KTAS GPH MPH(tach2400)
2600
2500 116 8.1 111
2400 110 7.2 110
2300 105 6.5 110
2200 99 5.9 108
2100 93 5.5 106
If I did my math right, the last column is how many miles you will travel for 2400*60 revolutions of the prop at various RPM's. So it would seem that it is slightly more efficient to run at a higher RPM when paying per revolution of the prop aka Tach time.
wind might play a factor but I suspect it would take pretty significant winds to change the order of the results.