It seems like he's using the disenchanting nomenclature where you have an equal chance to get any of the possible frequency of drops.
B/c he's doing (# of prospects)*(gem chance)/(# of frequencies)(frequency0 + ... + frequencyn)
For plugged in numbers for obsidium:
100 prospects
24% chance of an uncommon gem
Chance to prospect into either 1 or 2 of the gem
Code:
# of gems = 100*0.24/2*(1+2)
= (100*0.12)(1+2)
= (100*0.12)+2*(100*0.12)
= (100*0.12)+2*(100*0.12)
= 12 + 24
= 36
My understanding is that the % chance found on wowhead takes into account the chance to get either 1 or 2 because it isn't actually a stack of gems, but individual gems. Therefore, as wootpeng was saying, the formula is incorrect in Qirka's spreadsheet.
It should really be:
# of gems = (# of prospects)*(gem chance)
Code:
# of gems = 100*0.24
= 24