If I may . . .The Kracken:Charlie,
You wrote "Don't forget to factor in your average depth."
But isn't the SAC an index based upon one's consumption at the SURFACE?
Yes, indeedy.
Dividing your psi/min or cu.ft./min breathing rate by the number of atmospheres you were breathing is the way we restate the rate as though you were breathing at the surface--it just accounts for the compression of the air.
So I if breath two cu.ft. per minute at 99 fsw, the formula predicts my surface rate to be 1/2 cu.ft. per minute.
-Bryan