Kerosene - 1 gallon = 135,000 BTU (approximate)

Electrical energy - 1 kWh = 3413 BTU

135000/3413 = 39.55 kWh or (1) gallon of kerosene

Energy cost: $0.1000 kWh = $3.955

Use your own costs for Kerosene and electrical energy.

If Kerosene costs less, it is less expensive to use for heating.