where q′ = largest bearing pressure underneath the footing, which is located along the same side of
the footing as the eccentricity (psf or kPa)
q′′ = lowest bearing pressure underneath the footing, which is located at the opposite side of
the footing (psf or kPa)
Q = P = vertical load applied to the footing (pounds per linear foot of footing width or kN
per linear meter of footing width)
e = Eccentricity of the load Q, i.e., the lateral distance from Q to the center of gravity of
the footing (ft or m)
B = width of the footing (ft or m)