  It is shown that the fluctuation in the temperature of the cosmic microwave
background in any direction may be evaluated as an integral involving scalar
and dipole form factors, which incorporate all relevant information about
acoustic oscillations before the time of last scattering. A companion paper
gives asymptotic expressions for the multipole coefficient $C_\ell$ in terms of
these form factors. Explicit expressions are given here for the form factors in
a simplified hydrodynamic model for the evolution of perturbations.
