Chemical structures, formulae, and monoisotopic masses for fentanyl and acebutolol. While fentanyl and acebutolol cannot be differentiated based on unit mass (336), their chemical formulae and exact masses are distinct. Resolving power (R) = mass1 (m1)/[m1 – mass2 (m2)]. To resolve fentanyl from acebutolol, R = 336.220164/(336.220164 – 336.204907) = 22,037 is needed.