There are two lines of thought. One is based on surface area and bulk density and mass per ah to some depth. The other is to simply dose to a particular concentration. If one has the data these are interconvertible
depth of soil sampling (I assumed 0.3 m). If you collected soil at a depth of 0.17 m, the influence of fertilizer applied by top-dressing on the result is greater than if you sample at 0.3 m depth