The EUE Series Electric Upflow furnace is actually two systems in one. As an air handler, it provides airflow for air conditioning and heat pump cooling requirements. As an electric furnace, its range of heating capacities make the EUE a perfect match for the heating requirements of almost any manufactured or modular home. The EUE10B is a 2nd Generation Electric Furnace with a 10 kW primary capacity with 34000 BTUs.