0161.13 Attachment D

Attachment D

Work Sheets used to Calculate Industry Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2015-0231 and is part of the ICR’s Supporting Statement.

NAICS: 325300

Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing

Labor Category:	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$57.76	$32.46	$18.18
Benefits Percentage2	Lb = B/W	45.0%	45.0%	45.0%
Benefits per hour	B = W*Lb	$26.00	$14.61	$8.18
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$83.76	$47.07	$26.36
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$41.88	$23.54	$13.18
Fully Loaded Hourly Rate	Wf = Wb + OH = W + B + OH	$125.64	$70.61	$39.55

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_325300.htm May 2013 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.