Equivalent "total classroom lecture hours" is 17.5 times the weekly lecture (contact) hours as stated in the course catalog. This is the same whether the course is face-to-face or from a distance.
The ACCT 1 course is a 4-unit course, with 5 lecture hours (Lec-5). Students are charged for 4 units, but required contact (online lectures, quizzes, discussions, etc) is the equivalent of 5 hours/week for 17.5 weeks. Homework is extra. So the total classroom lecture hours for this course is 5 x 17.5 = 87.5.