The sample size is 150 based on the equation of e^(-n*defect rate)=0.05 for 95% confidence. To detect 1 defect of a 2% defect process you need 150 samples, regardless the lot size. For 99% confidence you need 231 units.
If you are referring to the two formulas - it's straightforward math. using the formulas for the Binomial and the Poisson and setting x=0...(these are for c=0 plans; find one or more defects (x) then you reject the lot... I will leave the derivations to you.
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