Method and assumptions
The chart uses common manufacturer yield values for general concrete mix bags: 40 lb = 0.30 cu ft, 50 lb = 0.375 cu ft, 60 lb = 0.45 cu ft, and 80 lb = 0.60 cu ft.
One cubic yard is 27 cubic feet. Bag counts are rounded up to whole bags, and the waste column adds 10% before rounding.