Why recommend 2 lb N/bu wheat?
Micah Humphreys, Jagadeesh Mosali, Jamie Patton, Roger Teal
Assumptions:
1 bu wheat = 60 lb
N in wheat grain = 2%
N in wheat straw = 1%
Harvest Index = 60 
For 1 bu wheat yield
1 bu * 60 lb/ bu * 2% N in grain = 1.2 lb N in grain
(1 bu * 60 lb grain/bu) * 1.67 lb biomass/1 lb grain = 100.2 lb biomass
100.2 lb biomass * 1% N in straw = 1 lb N in straw
1.2 lb N in grain + 1 lb N in straw = 2.2 lb N needed for 1 bu wheat
General NUE Calculations
10 lb N/ acre added by lightening +
100 lb N/ acre added by mineralization (soils with 1 % OM) +
120 lb N/ acre added by fertilizer (60 bu/acre* 2 lb/bu) =
230 lb N/ acre additions
132 lb N/ acre used by plant (60 bu * 2.2 lb N needed grain and straw)
72 lb N/ acre used by plant (60 bu * 1.2 lb N needed grain only)
NUE (grain and straw) = 132/230 = 57 %
NUE (grain only) = 72/230 = 31%