Viewing the inside of the wall after removing old furnace and installing new one. The wall is actually one of the covers for the furnace. I found that the intake and exhaust holes and fittings will have to be significantly changed if a furnace is not flush against this wall, and perpenticular to the furnace. Hense the angle.
The factory must have been very rough in creating the hole. That is a cover/patch. I will make good use of it as I make small adjustments.
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