Attachment G - Respondent Labor Costs

Attachment G
Work Sheets used to Calculate Registrant Labor Costs
This attachment is available as part of the electronic docket for EPA ICR #0276.14 available at
www.regulations.gov, Docket ID No. EPA-HQ-OPP-2009-0883.
NAICS: 325300
Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
Labor Category:
Formula
Managerial
Technical
1
Unloaded Hourly Rate
=W
$54.96
$28.28
Benefits Percentage2

Lb = B/W

Benefits per hour
Loaded Hourly Rate

B = W*Lb
Wb = W + B =
W(1+Lb)

Overhead Percentage3

Lo = OH/Wb

Overhead per hour
Fully Loaded Hourly
Rate

OH = Wb*Lo
Wf = Wb + OH
= W + B + OH

Clerical
$17.37

44%

44%

44%

$23.92
$78.88

$12.31
$40.59

$7.56
$24.93

50%

50%

50%

$39.44
$118.32

$20.29
$60.88

$12.47
$37.40

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_325300.htm May 2009 data
NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
Standard Occupational Codes:
Management: 11-0000, Management Occupations
Technical:
19-0000, Life, Physical, and Social Science Occupations
Clerical:
43-0000, Office and Administrative Support Occupations
2. Fringe benefits/wage per hour.
3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth
Edition, EPA-452-02-001, January 2002, pg. 2-34. The loading for indirect costs is within the
range of 20-70% of the load labor rate (wage + benefits) suggested in EPA guidance.