I'm thinking your diagram is from
https://www.plantengineering.com/si...andling/2ee09d470097e2678c18b480e828e1fd.html
Unfortunately I can't find how they derived the rule. The only way it makes any sense at all to me is, if you continue to push horizontally as you move up a slope. This might be a reasonable description of pushing a trolley along a horizontal surface and encountering a bump or short ramp. Then, if you met a vertical surface, obviously the resistance is infinite (or at least indefinite and large.)
If there you pushed parallel to the surface, you'd be pushing vertically, carrying the full weight, and the rolling resistance would be zero.
I suspect they are also including in their "rolling resistance" your contribution to raising the mass up the slope. I still can't get their formula, but it may be a simple approximate rule of thumb for small slopes.
It's good you found this reference, because it does quote a coefft of rolling resistance for PU as 0.030 to 0.057 an order of magnitude below your 0.4 Caveat on this is, these figures are quoted by people making wheels for material handling carts pushed by hand at up to 3 mph. I have read that, this figure will increase at higher speeds.
In your formula, the first term seems to be rolling resistance on a horizontal surface and the second term the rolling resistance on a slope. So I'd expect only one or the other to appear, not both?
My own view is that I would calculate from first principles and base my calculations on a clearly labelled diagram.
Since we now can reduce our rolling resistance by a factor of 20 (10 for the coefft and 2 for the double accounting), Baluncore is probably right to concentrate on gravity as the dominant force, particularly if you do intend to go up 12 degree slopes ! Rolling resistance and aerodynamic drag are probably more relevant if you go faster on the flat.
Re. Baluncore's, power discrepancy not yet explained, you can't fudge gravity (like you might for rolling resistance or drag) so B has to be right. My guess is that you can do 12 mph OR climb at 12 degrees, not both at the same time. Since mathematically you can climb almost any slope if you go slow enough, that is more like a statement about the motors and fixed gear combination.
Although you need to concentrate on the first two terms, I shall be interested to find out what this fourth term is.
Edit: I should have had another look B4 throwing in that last comment. Obviously it is force to accelerate. I just hadn't looked closely.