This question can not be answered without know much more information. Such as the material that needs to have its temperature changed. How much of that material there is.
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There are at least 5 different definitions for slightly different BTUs. One of them says that 1 kWh = 3412.14 BTUs. Let's use that one. 1 kWh = 3412.14 BTUs 12 kWh = 40,945.68 BTUs
If you're in Celsius, 13459.5 Btu's. If you're in Fahrenheit, 12632.5 Btu's.
There are no units for the temperature. The temperature change could be 230 Celsius degrees or 170 Fahrenheit degrees (94 Celsius degrees). In fact they could be in less commonly used units: eg Reaumur.
There are 12,000 Btus per ton of cooling. In order to determine tons of cooling, the formula is: Tons = (dT x GPM) / 24 If you would like to know the tons of cooling in Btus, you would multiply this formula by 12,000.. Tons (Btu) = (dT x GPM x 12,000) / 24 Basic arithmetic yields: Tons (Btu) = (dT x GPM x 500) {12,000 / 24 = 500}