Where:
R = The sulfur dioxide removal efficiency achieved during the 24-hour period, percent.
K2 = Conversion factor, 0.02400 Mg/D per kg/hr (0.01071 LT/D per lb/hr).
S = The sulfur production rate during the 24-hour period, kg/hr (lb/hr).
X = The sulfur feed rate in the acid gas, Mg/D (LT/D).
40 C.F.R. §60.5407a