Design of exhaust system (sizing, configuration etc), as far as I know, is still a matter of expertise rather than straight mechanics. There are two principles that can be adopted , the absorption and the reflection principle. In many mufflers they are both incorporated.
In Greece where I used to work for 2 years in a exhaust system factory, we were more or less self-taught. Try and error method.
I would be happy to help you if you narrow the question.