Mechanics of materials deals with the relationship between external loads on a body and the internal loads within the body. It involves analyzing deformations and stability when subjected to forces. Equilibrium requires balancing all forces and moments on a body. Internal resultant loads include normal forces, shear forces, torques, and bending moments. Average normal stress is calculated as force over cross-sectional area. Average shear stress is calculated as shear force over cross-sectional area. A factor of safety is used to determine allowable loads based on failure loads to account for unknown factors.