Definition of Per-Unit Value
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C — Actual value divided by base value in the same units. The units cancel, making the per-unit quantity dimensionless.
PU = Actual / Base, same quantity, same units.
A says ‘any units’ for both numerator and denominator without requiring consistency, so units may not cancel. B and D invert the required ratio. C correctly states actual/base in the same units.
Mixing units such as volts and kilovolts without converting them consistently before forming the ratio.
Per unit is always actual ÷ base—not base ÷ actual.