Heat pump 140K vs. 400K Gas heater. Assume daily demand of 5dF
24,000 x 8.3 = 58,000lbs of water.
58,000 / 140,000 = .4 hours to raise temp 1dF
.4 * 5dF = 2 hours of heating.
Heat pump Consumes about 5,000W/hour per 100,000 BTU. So 7,000W per hour for 140K unit.
2 hours, 7,000W, $.12/kWh = ~$1.68 / 5dF.
Gas heater
400,000 BTU * .8 efficiency =320K BTU
58,000 / 320,000 = .18 hours to raise 1dF
Gas heater consume 1g/h/100K BTU
Hourly consumption = 4g/h total
.18 * 5dF = .9 hours
.9 hours * 4g/H = 3.6g
3.6g/day * 82.62 = 297 cubic feet = .297 MCF
.297 MCF * $5.82/MCF = $1.73 / 5dF.
You can change your price per kWh and MCF to see what you get...