What is the formula to calculate SEER?

The formula to calculate SEER, or Seasonal Energy Efficiency Ratio, is indeed BTU divided by Watts. SEER measures the cooling output of an air conditioning system over a typical cooling season divided by the energy it consumes in watt-hours during that same period.

In this context, the British Thermal Units (BTU) reflect the total cooling output, while Watts indicate the energy utilization of the system. A higher SEER value indicates more efficient energy use for cooling, which is essential for evaluating the performance of HVAC systems.

The other options do not align with the standard definition or calculation method for SEER, emphasizing why the division of BTU by Watts is the accurate formula for determining this key efficiency metric.