What is the formula for calculating BTUs?

The formula for calculating BTUs, specifically for heating or cooling systems, involves understanding how much energy is required to change the temperature of a certain volume of air. The correct choice states that BTUs can be calculated using the formula involving CFM (cubic feet per minute), temperature difference, and a conversion factor of 1.08.

This formula reflects the relationship between airflow and the energy required for temperature change. CFM represents the volume of air flowing through the system, while the temperature difference indicates how much the air needs to be heated or cooled. The factor of 1.08 is derived from the specific heat of air, which is necessary for converting the flow rate and temperature difference into a measure of energy in BTUs. This makes the formula practical for HVAC calculations, allowing technicians to estimate the heating or cooling capacity needed for specific applications.

In contrast, the other choices do not accurately combine the necessary variables for calculating BTUs in the context of heating and cooling systems or use incorrect multipliers that do not align with the physical properties of air and energy transfer.