Always start with a lower setting than you think you need, as it is much easier to do a second pass than to fix a lawn burned by an over-application of fertilizer.
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Because different brands of fertilizer have different grain sizes, there is no universal "pounds per acre" for each number; the rate depends on your walking or towing speed.
To find the correct setting, perform a calibration test: mark a 100 sq. ft. area, set the dial to a mid-point, and weigh how much material is spread to see if it matches the bag's instructions.
By vevor
The numbers on the flow selector (typically 1 to 30) represent the aperture size, or how wide the hole at the bottom of the hopper opens when the lever is engaged.
A lower number (e.g., 5) creates a small opening for fine materials like grass seed, while a higher number (e.g., 25) creates a large opening for coarse fertilizer or ice melt.
By vevor