From the enlarged view of the linear variation of normal stress s, we see that s varies from zero at the beam’s neutral axis to a maximum value, smax, at a distance farther from the neutral axis.
s = -(y/c)smax
smax = Mc/I
s = -My/I
Here,
smax = the maximum normal stress in the beam.
I = the moment of inertia of cross sectional area computed about the neutral axis
M = the resultant internal moment, determined from the method of section and the equilibrium, and computed about the neutral axis of cross section
c = the perpendicular distance from the neutral axis to a point farthest away from he neutral axis, where smax acts.
y = the distance far away from neutral axis.