Q = adjusts DC resistance for AC. Usually not use for sizes smaller than 2/0
K = volume resistivity in ohms-cmil/ft 12.9 CU 21.2 AL 75C 10.5 17.3 25C
D = conductor distance ft
I = amps
CM = conductor area in cmils
Rearrange the formula VD = I amps x [K ohms-cmils/ft x D ft /CMils]
The units Cmils and Ft cancel and you are left with
VD = Iamps x [ K ohm x D ] /value of CM = I amps x R ohms
I left out the Q factor. D = 2 for single phase 1.73 for 3 phase.