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ACT and SAT scores are linked through published concordance tables rather than a formula, because the tests measure overlapping but not identical constructs. The concordance is a percentile equivalence, so it tells you which score represents the same standing among test takers.
Concordance
Equivalent SAT total is read from the ACT-SAT concordance table for the composite score
Whichever gives the higher concorded score. Most institutions accept either and do not prefer one over the other.
Because concordance is derived empirically from students who took both tests, and the relationship is not perfectly linear across the range.