The formula to calculate the Acceptance Sample Size (S) is:
\[ \text{S} = \frac{L \times A}{100} \]
Where:
Let's say the lot size (L) is 1000 units and the acceptance number (A) is 5. Using the formula:
\[ \text{S} = \frac{1000 \times 5}{100} = 50 \]
So, the acceptance sample size (S) is 50 units.