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.
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