How the target response Date is calculate in an Entiltment Process Milestone?

I am new to the Entitlement Process and Milestones using the OOTB implementations. In my org, two business hours (1 for SLA and 1 for OLA) set with different timezone. Each business hours configured to work 9 AM to 6 PM.

Extending the question from link : What will be the time trigger value based on the Business hour in salesforce? .

I have some SLA which has 5 days of deadline. As per formula ((EOB-SOB) * MPH) * NOBD), I need to get clarification on below if its correct:

EOB = Assume 5 days deadline, so 14/05/17
SOB = Today, so 09/05/17
MPH = 60 minutes
NOB = 5, What do I need to consider here? As No. of business day means 5 days
here, as 5 days of deadline?? Please clarify.

One thing which is observed for 5 days business: as per formula 5*60*5=1500 or 5*60*9 (no of business hours)=2700. As per 2nd logic I implemented, but OOTB not showing 5 days, its only showing the 2 days why ?

First of all, regarding: What will be the time trigger value based on the Business hour in salesforce? EOB, stood for end of Business day, so 19:00 or 7 PM SOB, was 10 AM in your sample

I have cleared up my original answer on that question as well.

Current question

Target Response (Days) showing 2 for 45 hours....

Ah, eh, yes tricky and often asked for. The 2 is simple 45/24 and then rounded off...

It is not business days!

There are some ideas on the Idea Exchange for this, but for now this is how it is.