DS3 Breakdown for bandwidth command

Greetings,
An friend and I are trying to determine how Cisco arrives at 44736 for
a DS3. Furthermore we want to create a table for other speeds within a
DS3's capacity.

There is a minor disagreement on how to calculate the bandwidth. I vote
1544 * # of channels. He votes for "10" x 1024 for a 10 meg circuit.

However, I get the feeling we are both not right. Cisco shows examples
of
..
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