I believe the chart is simply the cost to generate 1 million BTUs per a specific fuel source (Cost in NH per the title) so it is agnostic regarding the space itself & the underlying efficiency to heat or cool it.
The British Thermal Unit, or BTU, is an energy unit. It is approximately the energy needed to heat one pound of water by 1 degree Fahrenheit. 1 BTU = 1,055 joules, 252 calories, 0.293 watt-hour or the energy released by burning one match. 1 watt is approximately 3.412 BTU per hour
This chart will change drastically based on the price (cost) assumption of the fuel source itself.
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