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8,9|2
4,9|2
2,9|2
1,9|3
1,3|3
1,1|


2x2x2x3x3=72






15,18|2
15,9|3
5,3|3
5,1|5
1,1|

2x3x3x5=90




12,20|2
6,10|2
3,5|3
1,5|5
1,1|


2x2x3x5=60









14,21|2
7,21|3
7,7|7
1,1|




2x3x7=42

20m²
      x  3btu

x = 3*20/12000 = 50m²

  f(x) = (m + 1)x - 3 

f(4) = 6

(m+1).4 - 3 = 6
4m + 4 -3 = 6
4m + 1 = 6
4m = 6-1
4m = 5
m = 5/4