The coefficient of performance K = H/P is a dimension-less quantity. Its value is independent of the units used for H and P, as long as the same units, such as watts, are used for both quantities. However, it is common practice to express H in Btu h and P in watts. When these mixed units are used, the ratio H/P is called the energy efficiency rating (EER). If a room air conditioner has a coefficient of performance K = 3.0, what is its EER?