Omron SYSMAC CS Series Instruction & Reference Manual page 1134

4. Instruction Execution Times and Number of Steps
Example:
Input variables with a 1-word data type (INT): 5
Output variables with a 1-word data type (INT): 5
Function block definition section: 100 steps
Amount of UM used by one instance = 15 + (5 + 5) x 3 steps = 45 steps,
amount of FB program area used = 37 + (5 + 5) x 3 steps + 100 steps + 11
steps = 178 steps.
1100
CS/CJ/NSJ Series Instructions Reference Manual (W474)