Which of the following are used in heat calculations?

The answer B is appropriate because it encompasses key concepts used in heat calculations, specifically tailored to the context of thermodynamics and refrigeration processes.

Mass is a fundamental factor since the amount of substance involved determines how much heat can be absorbed or released. Latent heat is crucial as it accounts for energy absorbed or released during phase changes without a change in temperature. This is particularly important in refrigeration cycles where substances change from liquid to vapor and vice versa. Temperature is essential for understanding the thermal state of the system since it affects the energy content of substances and drives heat transfer. Lastly, specific heat is a property that indicates how much heat energy is required to change the temperature of a given mass of a substance by one degree Celsius, allowing for calculation of the thermal energy changes involved in various processes.

In contrast, while options A, C, and D include relevant terms, they either lack the focus on latent heat and specific heat crucial for this context or mix elements that do not directly contribute to heat calculations in a precise manner. For instance, while pressure and volume are significant in thermodynamic equations, they are not as directly relevant for straightforward heat calculations as the components in option B. Thus, B stands out as the most coherent choice for conducting heat calculations.