E = Enthalpy of WB
TC = E dif x 4.5 x CFM
TH = TR heating x 1.08 x CFM
TC = Total cooling BTU output
TH = Total heating BTU output
TH (electric heat) = (V x A) x 3.413
V = Volts AC
A = Amps AC at heater
CFM = TH (electric heat) / TR x 1.08
Gas meter timing for gas BTU Input
(1050 x 3600) / Time for 1 Cu. Ft.