Attachment H

Final_Attachment_H_Worksheets_to_Calculate_Industry_and_EPA_Labor_Costs.doc

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ATTACHMENT H

Work Sheets to Calculate Industry and EPA Labor Costs

INDUSTRY LABOR COSTS

Labor Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate¹	= W	$48.31	$31.26	$15.78
Benefits Percentage²	Lb = B/W	43%	43%	43%
Benefits per hour	B = W*Lb	$20.77	$13.44	$6.79
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$69.08	$44.70	$22.57
Overhead Percentage³	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$34.54	$22.35	$11.28
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$103.62	$67.05	$33.85
1. Data Source: http://www.bls.gov/oes/current/naics4_325300.htm Management: 11-0000, Management Occupations Technical: 19-0000, Life, Physical, and Social Science Occupations Clerical: 43-0000, Office and Administrative Support Occupations May 2006 data 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.

EPA LABOR COSTS

Labor Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate¹	= W	$47.16	$31.18	$18.29
Benefits Percentage²	Lb = B/W	43%	43%	43%
Benefits per hour	B = W*Lb	$20.28	$13.41	$7.86
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$67.44	$44.59	$26.15
Overhead Percentage³	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$33.72	$22.29	$13.08
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$101.16	$66.88	$39.23
1. Data Source: http://www.bls.gov/oes/current/naics4_999100.htm Management: 11-0000, Management Occupations Technical: 19-0000, Life, Physical, and Social Science Occupations Clerical: 43-0000, Office and Administrative Support Occupations May 2006 data 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.