I apologise Pitt Bull, your formula is correct
Code:
Rate Of Descent = Power Deficit / Weight.
= (Drag*TAS) / Weight
= TAS * (Drag/Lift) Lift = Weight (approx)
In airplane A and B TAS is same for both,
hence Rate of descent is determined by the Ratio of Drag to the Lift in the case.
Just putting the weight in the denominator is robbing us of accuracy amd lending credence to inappropriate analogies such as a car rolling down the hill.