BourbonBaron2010

Quick Question for ADI: On the "Distiller Production Spreadsheet", how did the author arrive at the values for: -Vodka Spirit Yield (Ga) "=((D4*E4)*F4)/1.2" -Vodka Yield @ 50% (Ga) "=G4* ((F4/0.5)-1)+G4" In particular under spirit yield - from where does the "/1.2" value derive? Caveat - I am a NewB. I only ask as recently, I reviewed another distiller producing a bourbon whiskey in a 60 gal copper "hybrid" still using 30 gals of fermented wash that produced, on average, about 5 gallons of 100 proof hearts per spirit run. When I plug in these same values into the spreadsheet - the yield values are much smaller. Just wondering what I am missing. -Thx