The Effect of Breathing Rate on a Marginal Bail-Out Bottle
Each Diver starts breathing a 3 cubic foot "Bail-Out Bottle" at 100 fsw and immediately begins ascent at 50 feet per minute.
Diver A is breathing a constant 10 breaths per minute.  Diver B is breathing a constant 12 breaths per minute.
At an ascent rate of 50 ft/min, Diver A needs 20 breaths to reach the surface.  Diver B needs 24 breaths.
A slightly higher SAC causes Diver B to run out of gas at about 30 ft.  Imagine the result of panic on SAC.
Common Factors
Tank Capacity (cf) 3
Volume per Breath (cf) 0.058
Ascent Rate (ft/min) 50
Diver A
Breaths per minute 10
Calculations
SAC (cf/min) 0.58
Diver B
Breaths per minute 12
Calculations
SAC (cf/min) 0.70