The potential energy of an object is defined by the formula:
where:
is the potential energy, is the mass of the object, is the acceleration due to gravity (approximately near the Earth's surface), is the height of the object above a reference point (in this case, the floor).
When an object is lifted from the floor to a position above someone's head, its height
If we denote the height of the person's head as
Therefore, as the object is lifted to a height above a person's head, its potential energy increases in proportion to its mass, the acceleration due to gravity, and the height to which it is raised.