Newton's Second Law of Motion states that "The acceleration of an object as produced by a net force is directly proportional to the magnitude of the net force, in the same direction as the net force, and inversely proportional to the mass of the object." This Law describes the linear relationship between mass and acceleration when it comes to force and leads to the formula F = ma or force equals mass multiplied by rate of acceleration.

Collinear forces act along the same line of action, concurrent forces pass through a common point and coplanar forces act in a common plane.

Gravitational potential energy is energy by virtue of gravity. The higher an object is raised above a surface the greater the distance it must fall to reach that surface and the more velocity it will build as it falls. For gravitational potential energy, PE = mgh where m is mass (kilograms), h is height (meters), and g is acceleration due to gravity which is a constant (9.8 m/s²).

Power is the rate at which work is done, P = w/t, or work per unit time. The watt (W) is the unit for power and is equal to 1 joule (or newton-meter) per second. Horsepower (hp) is another familiar unit of power used primarily for rating internal combustion engines. 1 hp equals 746 watts.

The mechanical advantage of a wheel and axle is the input radius divided by the output radius:

MA = \( \frac{r_i}{r_o} \)

In this case, the input radius (where the effort force is being applied) is 12 and the output radius (where the resistance is being applied) is 7 for a mechanical advantage of \( \frac{12}{7} \) = 1.71

MA = \( \frac{load}{effort} \) so effort = \( \frac{load}{MA} \) = \( \frac{60 lbs.}{1.71} \) = 35.09 lbs.