Attachment C: Worksheets used to Calculate Labor Costs

Attachment C

Work Sheets used to Calculate Registrant Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2011-0843 and is part of the ICR’s Supporting Statement.

NAICS: 325300

Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing

Labor Cost Category	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate 1	= W	$55.84	$28.25	$17.23
Benefits Percentage 2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$24.35	$12.32	$7.51
Loaded Hourly Rate	Wb = W+B = W(1+Lb)	$80.19	$40.57	$24.74
Overhead Percentage 3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$40.09	$20.28	$12.37
Fully Loaded Wage Rate	Wf = Wb + OH	$120.28	$60.85	$37.11
	= W + B + OH

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_325300.htm May 2010 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.

Work Sheets used to Calculate EPA and Federal Government Labor Costs

This attachment is available as part of the electronic docket EPA-HQ-OPP-2011-0843 and is part of the ICR’s Supporting Statement

NAICS: 999100

Federal Executive Branch

Labor Category:	Formula	Managerial	Technical	Clerical
Unloaded Hourly Rate1	= W	$55.64	$33.23	$20.06
Benefits Percentage2	Lb = B/W	44%	44%	44%
Benefits per hour	B = W*Lb	$24.26	$14.49	$8.75
Loaded Hourly Rate	Wb = W + B = W(1+Lb)	$79.90	$47.72	$28.81
Overhead Percentage3	Lo = OH/Wb	50%	50%	50%
Overhead per hour	OH = Wb*Lo	$39.95	$23.86	$14.40
Fully Loaded Hourly Rate	Wf = Wb + OH	$119.85	$71.58	$43.21
	= W + B + OH

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_999100.htm May 2010 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.