If these factors represent conductance, then resistance is equal to one over these factors, since resistance is the reciprocal of conductance. Rearranging the equation, flow becomes equal to the change in pressure divided by resistance, or, resistance is equal to P1-P2 divided by flow. Thus, we have an expression for resistance.
Note that this equation is similar to Ohm's law for electrical circuits, where resistance is equal to voltage divided by current. [SEE MISCONCEPTION 19]