Not to argue with my friend Pepper but I don't think electric resistance heats efficiency has changed much.There is not much that can be done to change resistance with the current materials.If my math is right,based on the chart I have from PSNH, $3.80 a gallon for oil would be $27.4 per million BTU vs $41.38 per million BTU for electricity at $.14 per kilowatt hour.
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SIKSUKR
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