36 Calorific value of one pound of dry coal.........................B. t. u.
37 Calorific value of one pound of combustible......................B. t. u.
( Item 34×970.4)
38 Efficiency of boiler, furnace and grate (100 × -------------)....per cent
( Item 36 )
( Item 35×970.4)
39 Efficiency of boiler and furnace (100 × -------------)...........per cent
( Item 37 )