» Theophylline and Guaifenesin Oral Solution contains not less than 90.0 percent and not more than 110.0 percent of the labeled amount of anhydrous theophylline (C₇H₈N₄O₂) and not less than 86.7 percent and not more than 113.3 percent of the labeled amount of guaifenesin (C₁₀H₁₄O₄).