The document discusses a formula used to calculate the force (F) exerted by lower back muscles when bending at the waist with a straight back. The formula treats force as a function of the angle (x) between the torso and horizontal and the person's weight (W). It provides an example calculation for a person named Sally who weighs 500N and bends at angles of 0 and 90 degrees, finding the force is 1445N and 0N respectively.