The coefficient of performance K = H/P is a dimensionless 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 ratio (EER). If a room air conditioner has K = 3.0, what is its EER?