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a conversion formula is a equation with two or more variables
V=ir
[40*9\5]+32
A person can convert Celsius to Fahrenheit by either using a simple equation or by using an online calculator that will complete the conversion. The equation is F = (C x 1.8) + 32.
It can be a conversion factor - though not necessarily. For example, 68 deg Fahrenheit = 20 deg Celsius. But there is no conversion factor for F-to-C: instead there is a linear equation.