APPENDIX 8-D. INSTALLATION COST DETERMINATION 

FOR COMMERCIAL PACKAGED BOILERS

TABLE OF CONTENTS

8-D.1 INTRODUCTION .................................................................................................8-D-1

8-D.2 INSTALLATION COST METHODOLOGY .......................................................8-D-2

8-D.2.1 Introduction............................................................................................................8-D-2

8-D.2.2 New Construction and Replacement Market Shares .............................................8-D-2

8-D.2.3 Basic Installation Costs..........................................................................................8-D-3

8-D.2.4 Venting...................................................................................................................8-D-3

8-D.2.4.1 Venting Design ....................................................................................8-D-3

8-D.2.4.1 Replacement Installations....................................................................8-D-5

8-D.2.4.2 New Construction Installations............................................................8-D-8

8-D.2.5 Condensate Removal for Condensing Boilers.......................................................8-D-8

8-D.3 RS MEANS 2013 REGIONAL LABOR COSTS .................................................8-D-9

LIST OF TABLES

Table 8-D.1.1 Example Installation Cost Table................................................................8-D-1

Table 8-D.2.1 Basic Installation Cost (2013$)..................................................................8-D-3

Eq. 8-D.1.1 8-D-4

Table 8-D.2.2 Values for Constants in Vent Diameter Calculation..................................8-D-5

Table 8-D.2.3 Average Vent Rezing and Chimney Relining Costs for Natural Draft 

Boilers........................................................................................................8-D-6

Table 8-D.2.4 Installation Fractions for Condensate Removal.........................................8-D-9

Table 8-D.2.5 Installation Cost Components for Condensate Removal (2013$)..............8-D-9

Table 8-D.3.1 RS Means 2013 National Average Labor Costs by Crew........................8-D-10

Table 8-D.3.2 RS Means Labor Costs Markups by Trade (Commercial).......................8-D-10

Table 8-D.3.3 Material and Labor Cost Factors by Geographical Area (for RECS 

2009 Sample) ...........................................................................................8-D-11

Table 8-D.3.4 Material and Labor Cost Factors by Census Division (for CBECS 2003 

Sample) ....................................................................................................8-D-12

8-D-i
APPENDIX 8-D. INSTALLATION COST DETERMINATION FOR COMMERCIAL

PACKAGED BOILERS

8-D.1 INTRODUCTION

This appendix provides further details about the derivation of installation costs for 

commercial packaged boilers. The installation cost is the price to the commercial consumer of 

labor and materials (other than the cost of the actual equipment) needed to install boiler 

equipment. 

The U.S. Department of Energy (DOE) estimates installation costs for boilers based on 

RS Means, a well-known and respected construction cost estimation method, as well as 

manufacturer literature and information from expert consultants. Table 8-D.1.1 offers an 

example of the installation cost calculation. All labor costs are derived using the standard union

2013 RS Means labor costs by crew type.1 Replacement installation cost tables include a trip 

charge, which is often charged by contractors and calculated to be equal to one half hour of labor 

per crew member. Labor hours (or person-hours) are based on RS Means data, expert data, or 

engineering judgment. Bare costs are all the costs without any markups. Material costs are based

on RS Means data, expert data, or internet sources. The total includes overhead and profit 

(O&P), which is calculated using labor and material markups from RS Means. Values reported in 

this appendix are based on national average labor costs. The labor costs shown in the tables in 

this appendix are the national average values. In its analysis, DOE uses regional labor costs to 

more accurately estimate installation costs by region. Section 8-D.3 describes the derivation of 

regional labor costs. DOE then applies the appropriate regional labor cost to each CBECS or 

RECS sample building. The total costs include O&P. (Note that the unit “L.F.” in the tables 

means “linear foot.”)

Table 8-D.1.1 Example Installation Cost Table

Description Crew Labor

Hours Unit

Bare Costs (2009$)

Quantity

Total 

incl. 

Material O&P Labor Total

Trip Charge CREW1 0.5 - 0.00 23.00 23.00 1 35.00

Description of Installation Item CREW1 0.5 Ea. 15.00 23.00 48.00 1 51.50

Total 1.0 15.00 46.00 71.00 86.50

The installation cost calculations for boilers vary by characteristics of the boiler being 

installed, geographic region, choices made by the installing contractor and owner, and 

characteristics of the building in which the boiler is being installed. The analysis accounted for 

different installation costs for the following considerations:

• Gas-fired boilers and oil-fired boilers;

• Natural draft and mechanical draft equipment types;

• Condensing and non-condensing boilers

8-D-1
• New boiler installation and replacement boiler installation;

• Commercial and residential buildings;

• Venting systems requirements: Category I (non-condensing), Category III (stainless 

vents), and Category IV (condensing);

• Vent materials: masonry chimneys, Type B metal vents, stainless steel vents, and plastic 

(polyvinylchloride (PVC), chlorinated polyvinylchloride (CPVC), or polypropylene 

(PP)); and

• Special situations, such as the need to reline a chimney.

Applying the RS Means methodology to a boiler installation requires knowledge of its 

details, including the vent length, venting material, vent type, diameter, number of elbows, etc. 

DOE has reviewed relevant published literature and installation manuals to estimate these 

quantities as a distribution of values derived from available data. A Crystal Ball Monte Carlo 

simulation was used to model the resultant costs for each individual building.a

8-D.2 INSTALLATION COST METHODOLOGY

8-D.2.1 Introduction

DOE develops installation cost data for boilers using RS Means cost data, DOE technical 

support documents, and manufacturer literature.2,3,4 The installation cost is divided into the 

following three components:

• basic installation,

• venting, and

• condensate removal.

The following information about market shares, technologies, and installation location 

help shape the installation cost calculations.

8-D.2.2 New Construction and Replacement Market Shares

As determined in the shipment analysis portion of the national impact analysis (NIA) (see 

Chapter 9), approximately 22-percent of the market will be new construction and 78-percent will 

be replacements in 2019.

Boiler Technologies. There are two main boiler designs: non-condensing and condensing. Noncondensing boilers have a thermal efficiency (TE) between 77-percent and 89-percent. 

Condensing boilers have a TE of 90-percent or greater. Condensing boilers are only available in 

the mechanical draft, hot water equipment classes. Natural draft boilers usually use a Category I 

venting system. Mechanical draft boilers use a Category IV vent. A Category I venting system 

a See Chapter 8 for a description of the Monte Carlo simulation methodology.

8-D-2

 
relies on negative pressure and uses either a masonry chimney or a Type B metal vent. A 

Category IV venting system uses positive pressure and a plastic (PVC, CPVC, or PP) or stainless 

steel vent.

Installation Location. Based on information from consultants, DOE assumes that all 

commercial packaged boilers were located in a mechanical room.

8-D.2.3 Basic Installation Costs

DOE estimates basic installation costs that are applicable to both replacement and new 

building installations. These costs include putting in place and setting up the boiler, as well as 

connecting fuel and water piping to the boiler. Additional costs that only apply to retrofits 

include removal of the old boiler, permit, and removal or disposal fees. Table 8-D.2.1 presents 

the average basic installation cost applied to all efficiency levels for all equipment classes.

Table 8-D.2.1 Basic Installation Cost (2013$)

Equipment Class Basic Installation Cost

SGNDHW $4,211

LGNDHW $10,359

SONDHW $3,843

LONDHW $5,142

SGNDST $4,473

LGNDST $10,961

SONDST $3,778

LONDST $5,529

SGMDHW $4,105

LGMDHW $9,816

SOMDHW $3,847

LOMDHW $5,018

SGMDST $4,459

LGMDST $10,919

SOMDST $3,753

LOMDST $5,526

8-D.2.4 Venting

8-D.2.4.1 Venting Design

Estimating venting costs is complex because a large variety of installation scenarios are 

possible. DOE calculates venting costs for each building in the Commercial Building Energy 

Consumption Survey (CBECS) and Residential Energy Consumption Survey (RECS) boiler 

8-D-3
samples. To determine venting costs for both new construction and replacement installations, 

DOE uses a number of parameters that have an impact on the venting installation cost, including 

installation type (replacement or new construction), assumed existing venting material in 

replacement boiler installations (chimney vent, Type B metal vent, or stainless steel), and new 

vent material (Type B metal, stainless steel, or plastic).

Non-condensing boilers exhaust high-temperature flue gas, which heats the inside of the 

vent above the dew point to ensure that water vapor in the flue gas does not condense; if it does 

condense and does not re-evaporate quickly during the boiler firing cycle, it could corrode the 

vent, the boiler heat exchanger, or both, thus reducing the lifetime of the vent system or the 

boiler itself. Typically, a small amount of condensate at cold startup is acceptable as long as it 

dries out quickly.

More-efficient low-temperature condensing boilers condense the water vapor in the 

primary or a secondary heat exchanger, thus increasing boiler efficiency by reducing latent heat 

loss. The condensate is fed to a drain. The flue must be made of a material that will not corrode, 

such as stainless steel or certain types of plastic. While plastic piping would not be able to be 

used to vent non-condensing boilers because the flue gas temperature is higher than the plastic 

can safely withstand, plastic piping can be used to vent condensing boilers in which the flue gas 

temperature is relatively low. Plastic piping is primarily used when the vent diameter is 6 inches 

or less because it is generally cheaper. Above 6 inches, the fittings for plastic piping get more 

expensive and more specialized tools are required, so stainless steel becomes more common.

8-D.2.4.1.1 Vent Material

Type B metal vents, stainless steel, and plastic piping are the most common venting 

materials used with commercial packaged boilers in new construction and replacements. 

Masonry chimneys are uncommon in new construction, but may be used for venting in existing 

buildings.

8-D.2.4.1.2 Vent Sizing

DOE determines the relationship between boiler capacity and vent size from installation 

manuals from boiler manufacturers. The relationship is determined to be logarithmic with the 

following equation: 

VVVVVVVV DDDDDDDD DD = × ln(II IIII CC ) + bb

Eq. 8-D.1.1

Where:

a = constant,

Input Cap = input capacity of the boiler, kBtu/h, and

b = constant.

8-D-4
The values of the parameters a and b are determined separately for natural draft boilers 

and mechanical draft boilers, and are given in Table 8-D.2.2. The calculated vent size is rounded 

to the nearest commonly available vent size. The commonly available vent sizes are assumed to 

be 3, 4, 6, 8, 10, 16, 20, 22, and 24 inches in diameter. For example, a representative 800 kBtu/h 

natural draft gas boiler uses a 10-inch Type B vent, while a representative 3000 kBtu/h natural 

draft gas boiler uses a 16-inch Type B vent.

Table 8-D.2.2 Values for Constants in Vent Diameter Calculation

Forced Draft Natural Draft

a 4.9079 4.7913

b -24.513 -20.54

8-D.2.4.1.3 Vent Length

Vent length is dependent on the building configuration, specifically where the mechanical 

room is located relative to the outdoors. No information about the location of the mechanical 

room housing the boiler is given in the CBECS or RECS sample data. Therefore DOE assumes a 

distribution of vent lengths, independent of any boiler or building characteristics. DOE 

determines from manufacturer’s boiler installation manuals that the minimum and maximum 

straight flue length allowed are 12 feet and 100 feet, respectively, with each elbow accounting 

for 5 feet of straight length. From chapter 5 of the 2009 TSD it has been determined that the 

typical vent length is 35 feet.5 Based on this information, it is assumed that the vent length has a 

normal distribution with an average of 35 feet and a standard deviation of 6, as shown in Figure 

8-D.2.2 below.

Figure 8-D.2.1 Vent length distribution

8-D.2.4.1 Replacement Installations

For replacements, DOE has evaluated three cases: (1) One involves switching from a 

non-condensing natural draft boiler to another non-condensing natural draft boiler, (2) the second 

8-D-5
involves switching from a non-condensing mechanical draft boiler to another non-condensing 

mechanical draft boiler, and (3) the third involves switching from a non-condensing mechanical 

draft boiler to a condensing mechanical draft boiler (90-percent or greater TE).

8-D.2.4.1.1 Non-Condensing to Non-Condensing, Natural Draft Boiler

Installations

Many non-condensing to non-condensing natural draft boiler replacement installations 

require venting modifications to meet current safety requirements. The main issue that can arise 

when replacing a non-condensing boiler with a more efficient non-condensing boiler is resizing 

the existing venting system.

Chimney Relining

DOE assumes that 25-percent of buildings built before 1980 with a natural draft boiler 

have chimney venting. DOE assumes that if a building has chimney venting then the chimney 

will need to be relined if the boiler is replaced. See average chimney relining costs by product 

class in Table 8-D.2.3.

Vent Resizing

Vent resizing occurs when the existing vent diameter is too large for the new boiler. DOE 

assumes that vent resizing occurs any time an existing boiler with an efficiency of less than or 

equal to 75-percent is being replaced. DOE assumes that vent resizing also occurs in 10-percent 

of all other natural draft replacement installations where chimney relining does not occur. See 

average vent resizing costs by product class in Table 8-D.2.3.

Table 8-D.2.3 Average Vent Rezing and Chimney Relining Costs for Natural Draft 

Boilers

Equipment Class

Resizing 

Venting 

Cost

Chimeny 

Relining 

Cost

Natural Draft Gas-Fired Hot Water Commercial Packaged Boiler 

≥300,000 Btu/hr and ≤2,500,000 Btu/hr $2,310 $2,516 

Natural Draft Gas-Fired Hot Water Commercial Packaged Boiler 

>2,500,000 Btu/hr $8,081 $8,728 

Natural Draft Oil-Fired Hot Water Commercial Packaged Boiler 

≥300,000 Btu/hr and ≤2,500,000 Btu/hr $2,250 $2,255 

Natural Draft Oil-Fired Hot Water Commercial Packaged Boiler 

>2,500,000 Btu/hr $8,675 $9,041 

Natural Draft Gas-Fired Steam Commercial Packaged Boiler ≥300,000 

Btu/hr and ≤2,500,000 Btu/hr $2,148 $2,266 

Natural Draft Gas-Fired Steam Commercial Packaged Boiler 

>2,500,000 Btu/hr $7,830 $8,807 

8-D-6
Natural Draft Oil-Fired Steam Commercial Packaged Boiler ≥300,000 

Btu/hr and ≤2,500,000 Btu/hr $2,253 $2,345 

Natural Draft Oil-Fired Steam Commercial Packaged Boiler >2,500,000 

Btu/hr $6,104 $7,191 

8-D.2.4.1.2 Non-Condensing to Non-Condensing, Mechanical Draft Boiler 

Installations

DOE assumes that all new non-condensing mechanical draft boiler installations would 

have stainless steel venting. DOE assumes that for replacement situations, if the existing boiler is

vented with stainless steel, then the stainless steel venting could be reused. DOE assumes the 

presence of stainless steel venting in existing mechanical draft installations is based on the 

following criteria: 25-percent of the time when the efficiency of the existing boiler is less than or 

equal to 85-percent; 50-percent of the time when the efficiency of the existing boiler is between 

84- and 85-percent; 100-percent of the time when the efficiency of the existing boiler is between 

86-percent and 90-percent.

8-D.2.4.1.3 Non-Condensing to Condensing Boiler Installations

The standard cases that DOE considers in the analysis represent condensing boiler 

designs at 90-percent TE or greater. Based on the assumed efficiency of the existing boiler, DOE 

assumes that there is no existing boiler that is condensing. Therefore DOE does not consider the 

case where an existing condensing boiler is replaced.

DOE estimates that nationally in 2019, a growing number of replacement installations 

would be from non-condensing to condensing boilers. The next three sections explain the 

changes to the venting systems that would be required when installing condensing boilers and 

provide information about the fractions of impacted installations. The sections address the 

following two installation issues:

• condensing flue vent (plastic or stainless steel);

• combustion air vent

Condensing Flue Vent

When replacing an existing non-condensing boiler with a condensing boiler, a new 

venting system may need to be installed. If a stainless steel vent already exists, then the vent 

system will be reused. The criteria to determine whether the existing vent is stainless steel is 

described above in Section 8-D.2.4.1.2. If a stainless steel vent does not already exist, then the 

flue considerations are the same in replacements as they are new construction. In plastic venting, 

both PVC and CPVC are common. DOE assumes that 75-percent of all plastic venting is PVC 

and 25-percent of all plastic venting was CPVC.

Combustion Air Vent

8-D-7
DOE assumes that 50-percent of condensing boilers installations are direct-vent 

installations, which use combustion air supplied from the outdoor air. In direct-vent installations 

the combustion air vent is assumed to be the same diameter and same length as the flue exhaust 

vent. The material is either stainless steel or plastic. The costs for both stainless steel and plastic

are calculated, and the cheaper one is chosen.

8-D.2.4.2 New Construction Installations

For boiler installations in new construction, DOE accounts for the installation cost of a 

new venting system for both non-condensing boilers and condensing boilers.

8-D.2.5 Condensate Removal for Condensing Boilers

Condensate removal is required for all condensing boiler installations in both 

replacement and new construction cases. DOE considered the following when assessing the cost 

of condensate removal:

• Condensate Pipe: For condensing boilers, excess condensate must be deposited in a 

drain. Therefore, for all installations DOE applies the cost of adding condensate pipe. 

DOE assumes an average length of 15 feet in replacement installations and 5 feet in new 

construction installations.

• Condensate Pump: If a drain is not near, then the condensate must be pumped to a remote 

drain. DOE assumes that a condensate pump is required for 25-percent of the 

installations.

• Condensate Neutralizer: DOE assumes that 12.5-percent of all installations would 

require a condensate neutralizer.

• Additional Electrical Outlet: DOE assumes that half of all installations would require an 

additional electricity outlet.

Table 8-D.2.4 summarizes the condensate removal adders associated with condensing 

boilers. 

8-D-8
Table 8-D.2.4 Installation Fractions for Condensate Removal

Installation Cost 

Description

Criteria Frequency of 

applying 

criteria

Condensate Pipe All installations 100%

Condensate Pump All installations 25%

Condensate 

Neutralizer

All installations 12.5%

Electrical Outlet 

(additional) 

Installations requiring a 

pump

50%

In addition to the installation costs, the electricity use of the condensate pump is taken 

into account in the energy use calculations (see Chapter 7). The pump is assumed to be 250 watts 

for small boilers and 500 watts for large boilers.

Table 8-D.2.5 presents the average costs for condensate removal components for new 

construction and new owner installations. These costs are only included when applicable.

Table 8-D.2.5 Installation Cost Components for Condensate Removal (2013$)

Installation Component Cost

Electricity Connection $205 

Condensate Pipe $18 

Condensate Pump $265 

Condensate Neutralizer $118 

8-D.3 RS MEANS 2013 REGIONAL LABOR COSTS

DOE used regional material and labor costs to more accurately estimate installation, 

maintenance, and repair costs by region. RS Means provides average national labor costs for 

different trade groups as shown in Table 8-D.3.1. Bare costs are given in RS Means, while labor 

costs including overhead and profit (O&P) are the bare costs multiplied by the RS Means 

markups by trade shown in Table 8-D.3.2.

8-D-9
Table 8-D.3.1 RS Means 2013 National Average Labor Costs by Crew

Crew Type Crew Description Laborers 

per Crew

Cost per Labor-Hour

Bare Costs Incl. O&P*

Residential Labors Costs

Q1 1 Plumber, 1 Plumber Apprentice 2 $33.18 $54.61

Q2 1 Plumber, 2 Plumber Apprentice 3 $31.95 $52.58

Q7

1 Steamfitter Foreman, 2 

Steamfitters, 1 Steamfitter 

Apprentice 4 $33.65 $55.48

Q9

1 sheet metal worker, 1 sheet 

metal worker apprentice 2 $31.68 $52.74

Q10

2 sheet metal worker, 1 sheet 

metal worker apprentice 3 $32.85 $54.70

1 Plum 1 Plumbers 1 $36.85 $60.66

1 Plum Apprentice 1 Plumber Apprentice 1 $29.50 $48.56

1 Elec 1 Electrician 1 $35.10 $57.42

1 Sheet 1 Sheet metal worker 1 $35.20 $58.61

1 Sheet Apprentice 1 Sheet metal worker apprentice 1 $28.15 $46.87

1 Carp 1 Carpenter 1 $31.45 $52.84

Commercial Labors Costs (Standard Union)

Q1 1 Plumber, 1 Plumber Apprentice 2 $42.65 $64.23

Q2 1 Plumber, 2 Plumber Apprentice 3 $41.08 $61.85

Q7

1 Steamfitter Foreman, 2 

Steamfitters, 1 Steamfitter 

Apprentice 4 $43.26 $65.26

Q9

1 sheet metal worker, 1 sheet 

metal worker apprentice 2 $40.73 $62.11

Q10

2 sheet metal worker, 1 sheet 

metal worker apprentice 3 $44.92 $68.50

1 Plum 1 Plumbers 1 $55.80 $84.03

1 Plum Apprentice 1 Plumber Apprentice 1 $29.50 $44.43

1 Elec 1 Electrician 1 $52.40 $78.39

1 Sheet 1 Sheet metal worker 1 $53.30 $81.28

1 Sheet Apprentice 1 Sheet metal worker apprentice 1 $28.15 $42.93

1 Carp 1 Carpenter 1 $44.90 $69.15

* O&P includes markups in Table 8-A.8.2

Table 8-D.3.2 RS Means Labor Costs Markups by Trade (Commercial)

Trade Workers 

Comp.

Aver Fixed 

Overhead Overhead Profit Total

Plumber 6.7% 17.9% 30.0% 10.0% 6.7%

Electrician 5.7% 17.9% 30.0% 10.0% 5.7%

Sheet Metal 8.6% 17.9% 30.0% 10.0% 8.6%

Carpenter 15.1% 17.9% 25.0% 10.0% 15.1%

RS Means also provides material and labor cost factors for 295 cities and towns in the

U.S. To derive average labor cost values by State, DOE weights the price factors by 2008-2012 

boiler shipments by state. DOE uses the material and labor cost factors for cost associated with 

fire suppression, plumbing, and heating, ventilating, and air conditioning (HVAC). Table 8-D.3.3

8-D-10
shows the final regional material and labor price factors used in the analysis by geographical area 

and Table 8-D.3.4 by census division.

Table 8-D.3.3 Material and Labor Cost Factors by Geographical Area (for RECS 2009 

Sample)

Geographical Area Plumbing, HVAC Electrical Weighted Average

Material Labor Material Labor Material Labor

Connecticut, Maine, New Hampshire, Rhode 

Island, Vermont 0.99 0.90 1.01 0.90 1.00 0.95

Massachusetts 1.00 1.19 1.02 1.16 1.01 1.27

New York 1.00 1.61 1.02 1.68 1.03 1.60

New Jersey 1.00 1.25 1.02 1.37 1.00 1.24

Pennsylvania 0.98 1.14 0.96 1.25 0.98 1.16

Illinois 0.99 1.28 0.95 1.27 0.99 1.32

Indiana, Ohio 0.99 0.89 0.98 0.90 0.98 0.90

Michigan 1.00 1.01 0.97 0.99 0.96 1.01

Wisconsin 0.99 0.95 1.02 0.95 1.00 1.01

Iowa, Minnesota, North Dakota, South Dakota 0.99 0.97 1.01 0.94 1.00 1.00

Kansas, Nebraska 0.99 0.74 0.99 0.77 0.99 0.74

Missouri 0.99 0.96 1.01 0.95 0.99 0.98

Virginia 0.99 0.66 0.97 0.71 1.01 0.69

Delaware, District of Columbia, Maryland 0.98 0.84 0.98 0.95 0.99 0.84

Georgia 0.99 0.66 0.99 0.69 0.97 0.67

North Carolina, South Carolina 1.00 0.36 0.97 0.44 0.99 0.48

Florida 1.00 0.69 0.99 0.68 1.00 0.73

Alabama, Kentucky, Mississippi 0.99 0.75 0.99 0.78 0.97 0.80

Tennessee 1.00 0.71 1.00 0.63 0.98 0.68

Arkansas, Louisiana, Oklahoma 1.00 0.59 1.02 0.65 0.99 0.62

Texas 0.99 0.56 0.95 0.61 0.98 0.61

Colorado 0.99 0.79 1.01 0.84 1.01 0.82

Idaho, Montana, Utah, Wyoming 1.00 0.70 0.98 0.70 1.01 0.71

Arizona 1.00 0.80 0.98 0.66 0.97 0.74

Nevada, New Mexico 1.00 0.76 0.91 0.80 0.99 0.80

California 0.99 1.21 1.00 1.21 1.01 1.19

Oregon, Washington 1.00 1.04 1.02 0.97 1.02 0.98

Alaska 1.00 1.05 1.34 1.17 1.24 1.14

Hawaii 1.00 1.10 1.06 1.27 1.12 1.21

West Virginia 0.98 0.85 0.96 0.90 0.99 0.88

8-D-11
Table 8-D.3.4 Material and Labor Cost Factors by Census Division (for CBECS 2003 

Sample)

Census Division Plumbing, HVAC Electrical Weighted Average

Material Labor Material Labor Material Labor

New England 0.99 1.02 1.01 1.01 1.00 1.08

Middle Atlantic 0.99 1.43 1.01 1.51 1.01 1.42

East North Central 0.99 1.06 0.98 1.05 0.98 1.09

West North Central 0.99 0.96 1.01 0.93 1.00 0.99

South Atlantic 0.98 0.79 0.97 0.88 0.99 0.80

East South Central 1.00 0.73 0.99 0.70 0.97 0.74

West South Central 1.00 0.58 0.99 0.63 0.99 0.62

Mountain 1.00 0.76 0.99 0.79 1.01 0.79

8-D-12
REFERENCES

1. Sales Tax Clearinghouse, I., State Sales Tax Rates Along with Combined Average City 

and County Rates, (Last accessed March 27, 2014.) <http://thestc.com/STrates.stm>

2. U.S. Department of Energy - Energy Efficiency & Renewable Energy, Technical Support 

Document: Energy Efficiency Standards for Consumer Products: Residential Furnaces 

and Boilers, 2007. Washington, DC. 

3. RS Means Company Inc., RS Means Facilities Maintenance & Repair Cost Data. 2013. 

Kingston, MA.

4. RS Means Company Inc., RS Means Mechanical Cost Data, 36st Annual Edition. 2013. 

Kingston, MA.

5. U.S. Department of Energy-Energy Efficiency and Renewable Energy, Technical Support 

Document: Energy Conservation Program for Certain Industrial Equipment: Energy 

Conservation Standards and Test Procedures for Commercial Heating, Air-Conditioning, 

and Water-Heating Equipment 2009. Washington, DC. Docket Number EERE-2008-BTSTD-0013. <http://www.regulations.gov/#!docketDetail;D=EERE-2008-BT-STD-0013>

8-D-13