دیوارها: $Walls$ / سقف: $the ceiling$ $Q=\frac{kA\Delta \theta }{\ell }\Delta t\Rightarrow \frac{{{Q}_{\text{Walls}\begin{matrix}{} & {}  \\\end{matrix}}}}{{{Q}_{\text{the ceiling}}}}=\frac{(\frac{2{{A}_{1}}}{{{\ell }_{1}}}+\frac{2{{A}_{2}}}{{{\ell }_{2}}})}{\frac{{{A}_{3}}}{{{\ell }_{3}}}}=\frac{\frac{2\times (5\times 3+4\times 3)}{0/2}}{\frac{5\times 4}{0/4}}=\frac{2\times 2\times 27}{5\times 4}=\frac{27}{5}$