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When fully burned, natural gas produces approximately 1,000 BTU of heat per cubic foot of fuel, and propane produces about 2,500 BTU of heat per cubic foot of fuel. For a furnace in which either natural gas or propane may be burned as fuel, the efficiency of a given fuel is the usable heat energy produced when the fuel is burned in the furnace, expressed as a percentage of the total heat energy produced when the fuel is burned. Kaiser will purchase a furnace whose efficiency with respect to either natural gas burned alone or propane burned alone is 90%. : Two Part Analysis (TPA)