The formula to calculate the Simple Ratio (SR) is:
\[ SR = \frac{V1}{V2} \]
Where:
Let's say the value of the first unit (V1) is 50 and the value of the second unit (V2) is 25. Using the formula:
\[ SR = \frac{50}{25} \]
We get:
\[ SR = 2 \]
So, the simple ratio is 2 (V1:1).