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The co-efficient of performance (COP) of a refrigerating system, which is its index of performance, is defined as the ratio of useful refrigeration to the net work. The units of _____________ and COP are the same?

The co-efficient of performance (COP) of a refrigerating system, which is its index of performance, is defined as the ratio of useful refrigeration to the net work. The units of _____________ and COP are the same?

A. Kinematic viscosity
B. Work
C. Temperature
D. None of these