Mayer's formula is derived by using the difference between the specific heat of a gas at the constant pressure (Cp) and its specific heat at constant volume (Cv) which is equal to the universal gas constant (R) divided with the molecular weight (M) of the gas expressed in “J”
CV=2nR
CP=CV+R=2nR+R=(2n+1)R
γ=CVCP=2nR(2n+1)R
=(2n+1)n2
γ=1+n2