Move over E=MC2

c=(m+n0)/p has arrived.

What's that? The formula for the perfect joke.

"The funniness of a joke – c – is worked out by adding the comic moment – m - to the “pratfalls”, or the number of times someone falls over – n0.

A comic moment is calculated by multiplying the funniness of the punchline and the length of the joke’s build up.

The “pratfalls”, or number of times someone falls over, is worked out to the power of 0 – the ouch factor which is the social pain or embarrassment of falling over as well as the physical pain.

This total is divided by the number of puns – p – to establish the final funniness of the joke."

You just know there were a lot of tax doallars that went into getting us to that point.