Attachment F

Attachment F
Work Sheets used to Calculate Registrant Labor Costs
This attachment is available as part of the electronic docket for EPA ICR #0276.16 available at
www.regulations.gov, Docket ID No. EPA-HQ-OPP-2017-0628.
NAICS: 325300
Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
Labor Category:
Formula
Managerial
Technical
Clerical
1
Unloaded Hourly Rate
=W
$56.84
$30.60
$19.92
Benefits Percentage2

Lb = B/W

46.4%

46.4%

46.4%

Benefits per hour
Loaded Hourly Rate

$26.37
$83.21

$14.20
$44.80

$9.24
$29.16

Overhead Percentage3

B = W*Lb
Wb = W + B =
W(1+Lb)
Lo = OH/Wb

50%

50%

50%

Overhead per hour
Fully Loaded Hourly
Rate

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

$41.60
$124.81

$22.40
$67.19

$14.58
$43.74

1. Data Source: BLS http://www.bls.gov/oes/current/naics4_325300.htm March 2016 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.