23 / (1.006 * 1.202 * (10194.064774 / 3600) ) = 6.7 C = 44F

Something doesn't seam right. That is about 3 times what I see. Is it because not all the kW is converted to heat?

Those are my calculations and I don't see anywhere near 44F delta.


Example - Heating Air
An air flow of one cfm is heated from 32 to 52oF. Using (1) the sensible heat added to the air can be expressed as:

hs = 1.08 (1 cfm) ((52 oF) - (32 oF))      

    = 21.6 (Btu/hr)

this one works for me.

1.08 *  5000 * (100-94)