Acts 27:18

‘And as we laboured exceedingly with the storm, the next day they began to throw the freight overboard, and the third day they cast out with their own hands the tackling of the ship.'

But the storm continued to tear at the ship, and in order to prevent it foundering or being torn apart, various cargoes were thrown overboard, preserving only some of the wheat as ballast, and things became so bad that this was followed by the ships tackle. All efforts were now aimed at keeping the ship together and floating.

‘We laboured exceedingly.' Luke remembers battling against the wind and the spray, as they fought for the survival of the vessel. The change to ‘they' possibly refers to those in authority who had to make such decisions.