Are there differences in filament consumption between ABS and PLA
I’ve never actually printed anything other than PLA, but...
Searching the web for filament density, I found this article , among others, that indicate that PLA is nearly 20 % denser than ABS, on average (1.24 vs 1.04 g/cm3). This indicates that a 1 kg reel of ABS will have 20 % more volume (therefore length) than a 1 kg reel of PLA.
This does not quite explain the difference you see as 300 g vs 220 g is 36 % but maybe your measurement is off or the particular PLA mix you’re using is slightly denser.