The formula b=26a is used in New England to estimate the minimum furnace output, b, in BTU's, for a modern house with a square feet of flooring.

What is the minimum furnace output?

what is a?

HOW DO I FIND THESE QUESTIONS OUT?

1 answer

b would be the minimum furnace output. It depends upon the house area, a.
"a" is in square feet.

You cannot come up with a numerical answer for b because they have not told you the area, a.