Why is the Constant 3,960 Used?
One mechanical horsepower equals 33,000 ft-lbs/min. Since 1 gallon of water weighs 8.34 lbs, the flow in lbs/min is: GPM × 8.34.
Constant = 33,000 ft-lbs/min ÷ 8.34 lbs/gal = 3,956.83 (rounded to 3,960 for standard engineering exams)