Recruitment, not just analysis
The minimum whole-number evaluable sample is calculated for each group. Recruitment is then increased by the assumed dropout fraction and rounded up separately. Allocation is B:A; 1 means equal groups.
Effect size is the meaningful mean difference divided by the common standard deviation.
Know when to change the model
Paired data, cluster randomization, repeated measures, binary outcomes, multiple comparisons and unequal variances need different methods. These controls cannot represent those designs. A statistician should review an actual study protocol.
A planning estimate, not a protocol approval or evidence of treatment efficacy.