BTU is British Thermal Unit, a a measure of energy. Leaving aside Einstein's equation, a BTU cannot be converted directly into an equivalent mass.
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Multiply by 3413. 8.5 times 3413 equals what? Whoops, my calculator broke.
1 kW.hr. = 3412.14 Btu. so 14 kW.hr. = 47,770 Btu.
One therm is equal to 100,000 BTU's (100,000 British thermal units) and has nothing to do with volume measurement (cubic feet).
The formula is simple. One ton of cooling equals 12000 btu. So a three ton A/C has a 36000 btu capacity.
A 2.5 ton A/c is the same as 30,000 BTU's 1 ton = 12,000 BTU's