\documentclass{article}
+\usepackage{amsmath}
\begin{document}
Here is what resampling we need to do. Content video is at $C_V$ fps, audio at $C_A$.
\textbf{Resample $C_A$ to the DCI rate.}
\section{Hard case 1}
+\label{sec:hard1}
$C_V$ is not a DCI rate, $C_A$ is, e.g.\ if $C_V = 25$, $C_A =
48\times{}10^3$. We will run the video at a nearby DCI rate $F_V$,
\medskip
\textbf{Resample $C_A$ to $C_V C_A / F_V$}
+\section{Hard case 2}
+
+Neither $C_V$ nor $C_A$ is not a DCI rate, e.g.\ if $C_V = 25$, $C_A =
+44.1\times{}10^3$. We will run the video at a nearby DCI rate $F_V$,
+meaning that it will run faster or slower than it should. We first
+resample the audio to a DCI rate $F_A$, then perform as with
+Section~\ref{sec:hard1} above.
+
+\medskip
+\textbf{Resample $C_A$ to $C_V F_A / F_V$}
+
+
+\section{The general case}
+
+Given a DCP running at $F_V$ and $F_A$ and a piece of content at $C_V$
+and $C_A$, resample the audio to $R_A$ where
+\begin{align*}
+R_A &= \frac{C_V F_A}{F_V}
+\end{align*}
\end{document}