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it is not a conversion it is a relation
the next formula has been taken from carrier catalog it may change from brand to other
Tidb = inlet dry bulb F
Tedb = exit dry bulb F
as a rule of thumb
for circulating supply and return units 300 :400 cfm per ton
For total fresh air units 150: 200 cfm per ton
TR
It is a measure of the amount of cooling machine Ton