kW / Ton = 12 / EER

kW / Ton = 12 / (COP x 3.412) = 3.517 / COP

EER = 12 / kW / Ton

EER = COP x 3.412

COP = EER / 3.412

COP = 12 / kW/Ton / 3.412

Tons of Refrigeration = (GPM x Delta-T x 60) / 12,000

Tons of Refrigeration = 3,517 x kW