You did it in your own post, but I guessing you are missing something.
It is IBU divided by gravity points. So, a 60 IBU beer with a 1.050 gravity would be:
60 divided by 50. Which equals 1.2.
Yeah BarleyWater is right.
Check out the chart here: https://www.homebrewtalk.com/f66/centennial-blonde-simple-4-all-grain-5-10-gall-42841/
Look how far to the right 60IBUs and a gravity of 1.050 would be.
Just pitching in here. What I would have been missing from "ex: 60/50 BU:GU = 1.2"
is that BU = IBU (International Bitterness Units)
and that GU is Original Gravity Units?
I've used the BU:GU on all of my beers (I've always created my own recipes from the start, excepting the Mr. Beer batches). I aim for less than 0.50 for beers my wife will drink, and higher than 0.7 for beers that I'm planning to enjoy myself.
I was just looking through some clone recipes for IPAs in Brew Your Own magazine and such clones such as Lagunitas IPA, Stone IPA, Brew Dog Punk IPA, Bell's Two Hearted Ale, etc all fall to the right when using this chart for the GU:BU. I know these are very hoppy beers, but they even fall outside the "extra hoppy" shade on the graph, so I don't know if the chart's definition of "extra hoppy" is everyone's definition.
I'm new to designing original recipes and I'm designing a beer that is about 1.058 and would be about 55.6 IBUs. I'm shooting for a mid gravity (just above sessionable), but very hoppy IPA, so I think my ratio will be closer to .96. Is that too much even for a hop head?
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