8Ω Dummy Load

power rating is whatever the resistors are, multiplied by the number of resistors. in this case 52VAC driving 8Ω: RMS voltage = 36.77 power P = V^2 / Ω P = 36.77^2 / 7.8 P = 178W so the resistors need to handle 178W / 18 each; 9.8W