Attachment E_Worksheets Used to Calculate Labor Costs

Attachment E: Worksheets Used to Calculate Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2013-0494 and is
part of the ICR’s Supporting Statement.
I. Worksheet used to Calculate Registrant Labor Costs
NAICS: 325300
Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
Labor Category:
Formula
Managerial
Technical
1
Unloaded Hourly Rate
=W
$54.34
$28.88
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
$17.23

44%

44%

44%

$24.15
$78.49

$12.84
$41.72

$7.66
$24.89

50%

50%

50%

$39.25
$117.74

$20.86
$62.58

$12.44
$37.33

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_325300.htm May 2012 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.

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II. Worksheet used to Calculate EPA and Federal Government Labor Costs

NAICS: 999100
Federal Executive Branch
Labor Category:
Formula
1
Unloaded Hourly Rate
=W
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

Managerial
$55.66

Technical
$36.11

Clerical
$20.59

44%

44%

44%

$24.74
$80.40

$16.05
$52.16

$9.15
$29.74

50%

50%

50%

$40.20
$120.60

$26.08
$78.24

$14.87
$44.61

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999100.htm May 2012 data
NAICS 999100 - Federal Executive Branch
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.

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