I was told my inside coils need to be cleaned but I don't know where they are located. Does anyone know where the inside coils are in a borg-warner air conditioner P3UGQ12N08001A? I am having a hard time finding any information on this type of air conditioner.

They are located upstream of the air handler, on the top or side of your heater depending on your heater, almost always in an a shape. That's why they are called A coils. Who told you they needed cleaning and why didn't they show you? They had to have opened the compartment to see it.