s = time filling shovel and straightening up ready to throw.

t = time throwing one shovelful.

w = time walking one foot with loaded shovel.

w1 = time returning one foot with empty shovel.

L = load of a shovel in cubic feet.

P = percentage of a day required for rest and necessary delays.

T = time for shoveling one cubic yard.

Our formula, then, for handling any earth after it is loosened, is:
[Transcriber's note — omitted]

Where the material is simply thrown without walking, the formula becomes:

If weights are used instead of volumes:
[Transcriber's note — omitted]