根据视距测量原理,可得水平距离D=Klcos2α=76.2×cos2(3°12'10")=75.962m,高差h=Dtanα+i-V=75.962×tan(3°12'10")+1.40-1.400=4.251m。式中,K=100,为视距常数;i为仪器高;V为中丝读数。故P点高程hP=hs+h=162.382+4.251=166.633m。