i.e. if the incidence rate of an event in the control group is 150 per patient-year and I would like to calculate the sample size per group needed to detect a 30% decrease in the incidence rate in the intervention group, with alpha = 0.05, beta = 0.80

Or do I need to use statistical software to do this? I've found a few different formulas but not sure if they are correct (and using them I am getting ridiculously small sample sizes needed so wanted to double check). Thanks

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