Dry bushels = wet bushels x (1 - wet MC) / (1 - dry MC)

For corn, that works out to about 1.1765% per point of moisture. This is the true (but theoretical) shrink. There are always handling losses. And no matter how carefully you weigh and MC test, you usually come up just a little short. You may have to do some prorations on the last truck or two to leave the site.