I know about the FTIR modulation frequencies but I am having difficulties getting the relationship right so as to get a value of depth of the sample under analysis?

Is there any question somewhere that would explain the relationship between wavenumber cm-1, photoacoustic unit and scan speed?

I have found the following (please see attachment) but not sure how to relate it against a spectrum. thank you for the help/advice/comments.

Have a good day

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