P = internal design pressure (psi)
D = outside diameter of pipe (mm)
S = stress value for material from (Table A-1 or Table A-1M) in ASME B31.3
E = quality factor from (Table A-1A or Table A-1B) in ASME B31.3
W = weld joint strength reduction factor (302.3.5) in ASME B31.3
Y = coefficient from Table 304.1.1, valid for t < D/6 in ASME B31.3