### EE-RM/STD-98-440- 

# 309b

APPENDIX B: DETAILEDPRODUCTION COSTS



### This appendix contains the disaggregated costs resulting from the ADL cost modeling of3- ton unitary central air conditioners. Each element represents the average ofall samples at the same efficiency level within the same product class. As such, the results show "most" likely trends and maynotreflect actual costs ofaparticular model,manufacturer, or supplier.

Whatisproductioncost?

Production cost isthe cost a manufacturer incurs to produce a saleable product. It includes thecostsof:

* DirectMaterials- purchased components and raw materials that go directly intothe product (compressors, wires,sheetmetal) * DirectLabor-wagesand fringe benefits ofworkers thatfabricate and assemble the product

andoverhead items such as:
* Indirect Materials-materialsindirectly associated with producing the product (strapping, process computers) * IndirectLabor-wagesand fringe benefits ofworkers that supervise and support the production process * Maintenance-labor and materials associated with maintaining the production facility * Utilities-primarily electricity usedto power production equipment and support plant services * Depreciation-amortized cost of buildings and equipment associated with production * Taxes-propertytaxeson plantandequipment * Insurance-hazard insurance forplantandequipment.

We donot includenon-production costs such as sales,administration, andresearch. Outbound freight is typically considered a sales cost, and therefore not a production cost. We included it in our analysis, however, to capture the effect of higher equipment efficiency (larger, heavierequipment) onshipping charges.

B-l EE-RM/STD-98-440-

# 009

# b

APPENDIXB: DETAILEDPRODUCTIONCOSTS

This appendix contains the disaggregated costs resulting from the ADL cost modeling of3- ton unitary central air conditioners. Each element represents the average ofall samples at the same efficiency level within the same product class. As such, the results show "most" likely trends and maynotreflectactual costsofaparticularmodel, manufacturer, orsupplier.



### Whatis productioncost?

Production cost is the cost a manufacturer incurs to produce a saleable product. 

### It includes thecostsof:



### • DirectMaterials- purchased components and raw materials that go directly into the product(compressors, wires, sheetmetal)



### • DirectLabor-wages and fringe benefits ofworkers that fabricate and assemble the product

and overhead items such as:



### • Indirect Materials-materials indirectly associated with producing the product (strapping,processcomputers)



### • Indirect Labor-wagesand fringe benefits ofworkers that supervise and supportthe productionprocess


### • Maintenance-labor and materials associated with maintaining the production facility


### • Utilities-primarily electricity used to power production equipment and support plant services


### • Depreciation-amortized cost of buildings and equipment associated with production



### • Taxes-propertytaxeson plantand equipment



### • Insurance--hazard insuranceforplantand equipment.

We do notincludenon-production costs suchas sales, administration, and research. 

### Outboundfreight is typically considered a sales cost, and therefore not a production cost. We included it in our analysis, however, to capture the effect of higher equipment efficiency (larger, heavierequipment)on shippingcharges.

B-1

## EE-RM/STD-98-440- 

# 309b

Whatis theproduction costworkbook (CACCostv24.xls)?


### CAC Cost contains the results ofthe DOE production cost estimates for each ofthe four classesofresidential centralairconditioners defined byNAECA:

* splitsystemairconditioners, * singlepackaged airconditioners, * split systemheat pumps, * singlepackaged heatpumps.
For split air conditioners, ADL estimated costs for indoorunits with and without airhandlers. Each estimate represents equipment with a nominal three ton cooling capacity (33,000 through 39,000BTU/hr).

The workbook allows you to see a representative breakdown ofproduction costs, in 1998 dollars, for equipment under each class at each efficiency level. You can also see the costs of equipment at each efficiency level relative to the baseline equipment under the current NAECA standard (10 SEER for split systems and 9.7 SEER for packaged systems.) This can illustrate how individual itemstendtochange as system efficiency increases.

Note that the production costs assume that each efficiency level isthe minimum efficiency standard established by DOE. Consequently, the component labor, material and overhead costs are not necessarilyrepresentativeofcurrent production costs for equipment efficiencies that exceed the current SEER 10standard (9.7 SEER forpackaged equipment).

Inaddition to letting you view the cost estimates, CAC Cost letsyou adjustthemto see the effectson the overall relative costrelationship. You can change acost element by 1)replacing itwith a new value, 2)adding or subtracting a fixed percentage, or 3)adding or subtracting a fixed dollar amount. This feature will let you identify and correct apparent problems, adjust for inflation or deflation ofcomponent ormaterialprices, and model the potential impacts ofnewtechnologies.

Whydo production costs change asthe equipment efficiency changes? Generally, more efficient equipment is larger, heavier, and more complex and uses more expensive components. All ofthese contribute tohigherproduction costs.

What doeach ofthe cost elements represent?



### Manufacturers have different philosophies about exactly how to increase the efficiency of their equipment. Forexample, some may prefer to install a more efficient compressor and some may prefer to increase the size of the outdoor heat exchanger (outdoor coil). We assume that

B-2 EE-RM/STD-98-440-

# 3

# a 9



# b

Whatistheproductioncostworkbook(CACCostv24.xls)?

CAC 

### Cost contains the results ofthe DOE production cost estimates for each ofthe four classesofresidential central airconditionersdefinedbyNAECA:

• splitsystemairconditioners,

• singlepackaged airconditioners,

• split systemheatpumps,
• singlepackaged heatpumps.

For split air conditioners, ADL estimated costs for indoor units with and without air handlers. Each estimate represents equipment with a nominal three ton cooling capacity (33,000 

### through 39,000BTU/hr).



### The workbook allows you to see a representative breakdown ofproduction costs, in 1998 

### dollars, for equipment under each class at each efficiency level. You can also see the costs of equipment at each efficiency level relative to the baseline equipment under the current NAECA standard (10 SEER for split systems and 9.7 SEER for packaged systems.) This can illustrate how individual itemstendto changeas system efficiency increases.

Note that the production costs assume that each efficiency level is the minimum efficiency standard established by DOE. Consequently, the component labor, material and overhead costs are 

### not necessarily representative ofcurrentproduction costs for equipment efficiencies that exceed the current SEER 10 standard (9.7 SEERfor packaged equipment).

In addition to letting you view the cost estimates, 

### CAC 

### Cost lets you adjust them to see the effects on the overall relative cost relationship. You can change a cost element by 1) replacing it with

a new value, 2) adding or subtracting a fixed percentage, or 3) adding or subtracting a fixed dollar amount. This feature will let you identity and correct apparent problems, adjust for inflation or deflation ofcomponentormaterial prices, and model the potential impacts ofnewtechnologies.



### Whydo productioncostschangeas theequipmentefficiencychanges?
Generally, more efficient equipment is larger, heavier, and more complex and uses more expensivecomponents. All ofthesecontributeto higherproduction costs.



### Whatdoeachofthecostelements represent?

Manufacturers have different philosophies about exactly how to increase the efficiency of their equipment. Forexample, some may prefer to install a more efficient compressor and some may prefer to increase the size of the outdoor heat exchanger (outdoor coil). 

### We assume that

B-2

## EE-RM/STD-98-440 -j 0 9

# b

manufacturersinacompetitive environmentwillincurclosetothesameincrementalproduction cost atagiven efficiency level,even when they use differentdesignapproaches.

The equipment we sampled displayed a diversity of designs. The results in CAC Cost represent the cost ofeach ofthose approaches averaged together. This can reveal design trends, but not exact costs. Forexample, ifa compressor cost islisted as $155, itmay represent several models that use $155 compressors, or some models that use $150 compressors with larger heatexchangers and come that use $160 compressors with smaller heat exchangers. The same istrue for the other items. We presented the information this way to protect the confidentiality of the underlying information. This is also consistent with the efficiency level approach that we adopted for the engineering analysis.

How didADL develop the cost estimates?

ADL estimated the cost of air conditioners by examining the products both directly and indirectly. Chapter4 inthe Engineering AnalysisReportdescribestheprocess indetail.

We initially disassembled and inspected three 3-ton units to determine the designs, components, materials, and processes used to produce them. The units were 1)a 10 SEER split air conditioner with fancoil, 2)a 10 SEER packaged heat pump, and 3)a 12 SEER splitair conditioner condenser.

In addition to the three tear down units, we collected design, material, and component information on another 68 models. This information came directly from equipment manufacturers and fromproduct literature.

Once we had gathered the information, we estimated materials and component pricing, fabrication and assembly costs, and factory overhead. We obtained pricing information from various sources.

We estimated the production cost for each ofthe 71 models analyzed. The results in CAC Costrepresent the averages ofthose results at each efficiency level. Some efficiency levels represent average resultsfrom multiple equipmentmodels and somefrom onlya singlemodel.

Whatarethe key assumptionsthatdrive thecost estimates?

We assumed that each unit at a given efficiency level represents a typical unitthat would be produced if DOE established a minimum efficiency standard at that level. Some important assumptions include:

B-3 EE-RM/STD-98-440

# -30Q

# b

manufacturersinacompetitiveenvironmentwillincurclosetothesameincremental production costatagivenefficiencylevel, even whentheyusedifferentdesign approaches.

The equipment we sampled displayed a diversity of designs. The results in 

### CAC 

### Cost represent the cost ofeach ofthose approaches averaged together. This can reveal design trends, but not exact costs. For example, ifa compressor cost is listed as $155, it may represent several models that use $155 compressors, or some models that use $150 compressors with larger heat exchangers and come that use $160 compressors with smaller heat exchangers. The same is true for the other items. We presented the information this way to protect the confidentiality of the underlying information. This is also consistent with the 

### efficiency level approach that we adopted for the engineeringanalysis.



### HowdidADLdevelopthecostestimates?

ADL estimated the cost of air conditioners by examining the products both directly and indirectly. Chapter4 inthe EngineeringAnalysisReportdescribestheprocess in detail.

We initially disassembled and inspected three 3-ton units to determine the designs, components, materials, and processes used to produce them. The units were 1) a 10 SEER split air conditioner with fancoil, 2) a 10 SEER packaged heat pump, and 3) a 12 SEER split air conditioner condenser.

In addition to the three tear down units, we collected design, material, and component information on another 68 models. This information came directly from equipment manufacturers and from productliterature.

Once we had gathered the information, we estimated materials and component pncmg, fabrication and assembly costs, and factory overhead. We obtained pricing information from various

sources.

We estimated the production cost for each ofthe 71 models analyzed. The results in 

### CAC Cost represent the averages ofthose results at each efficiency level. Some efficiency levels represent averageresults from multipleequipmentmodels and somefrom onlyasinglemodel.



### Whatarethekey assumptionsthatdrivethecostestimates?

We assumed that each unit at a given efficiency level represents a typical unit that would be produced if DOE established a minimum efficiency standard at that level. Some important assumptions include:

B-3

### EE-RM/STD-98-440- 

# 309b

* High-volume production (125,000 units per year for split airconditioners and 25,000 units peryear forsplitheat pumps and packaged systems) * Elimination of "premium" features like sound attenuation and aesthetic enhancements * Production processes and cabinet configurations similar to the two disassembled 10 SEERunits * Greenfieldproduction facility * No price reductions in components due to economies of scale or technological advance * Notechnologies orprocesses thatwere notwidely applied in1998

The Technical Support Document published with the Advanced Notification of Proposed Rulemaking willexplain further theseand otherassumptions.

Why do values in CAC Cost v2.4 differ from those presented in LBNL's Life-Cycle Cost analysis?

CACCostv2.4 differs intworespects from the costs used inthe lifecycle cost analysis. First, the CAC Cost v2.4 calculate outbound freight inan updated manner (fixed rate based on cabinet volume). Second, forease ofuse, thevalues presented inCAC Costv2.4 have not been subjected to
a Monte Carlo uncertainty analysis. Hence, they represent "most likely" rather than "mean" estimates. The lifecycle cost analysis uses the more appropriate "mean" cost estimates. The differences are usually subtle.

B-4 EE-RM/STD-98-440-

# 309

# b

• High-volume production (125,000 units per year for split air conditioners and 25,000 units peryearfor splitheatpumpsand packaged systems)

• Elimination of "premium" features like sound attenuation and aesthetic enhancements

• Production processes and cabinet configurations similar to the two disassembled 10 SEERunits

• Greenfield production facility

• No price reductions in components due to economies of scale or technological advance

• Notechnologiesorprocessesthatwerenotwidely applied in 1998

The Technical Support Document published with the Advanced Notification of Proposed Rulemakingwill explain furthertheseand otherassumptions.



### Wby do values in CAC Cost v2.4 

### differ from those presented in LBNL's Life-Cycle Cost analysis?

CAC Cost v2.4 differs in two respects from the costs used in the lifecycle cost analysis. First, the 

### CAC Cost v2.4 calculate outbound freight in an updated manner (fIXed rate based on cabinet volume). Second, for ease ofuse, the values presented in 

### CAC Cost v2.4 have not been subjected to
a Monte Carlo uncertainty analysis. Hence, they represent "most likely" rather than "mean" estimates. The Iifecycle cost analysis uses the more appropriate "mean" cost estimates. The differences areusually subtle.



### B-4

## EE-RM/STD-98-440-- 309

Packaged AirConditioners

- 3-Ton (7/12/99) EffciencyStandard(SEER) 1o0 11 12 13 Relative Cost 1.00 1.14 1.47 CostComponent __:_____ Outside Coil Materials $41.11 $42.29 $45.67

Unit Coil Labor $4.60 $4.31 $4.32 Electrical Materials $29.95 $29.52 $39.99 Electrical Labor $1.20 $1.20 $1.21 Miscellaneous Materials $15.46 $16.60 $30.31 Miscellaneous Labor $4.23 $4.23 $4.23 Fan Materials $7.20 $7.52 $7.79 Fan Labor $0.27 $0.27 $0.27 Cabinet Materials $52.90 $56.41 $79.03 Cabinet Labor $12.53 $13.05 $16.55 Plumbing Materials $16.97 $18.17 $16.41 Plumbing Labor $6.87 $6.97 $6.13 Compressor Materials $131.25 $174.12 $174.13

_ ompressor Labor $0.29 $0.29 $0.30 Indoor Coil Materials $20.51 $34.05 $29.85 Unit Coil Labor $1.56 $2.08 $1.73 Electrical Materials $54.97 $52.39 $121.68 Electrical Labor $1.50 $1.50 $1.84 Miscellaneous Materials $0.00 $0.00 $0.00 Miscellaneous Labor $0.00 $0.00 $0.00 Fan Materials $6.08 $6.08 $6.10 Fan Labor $0.75 $0.75 $0.81 Cabinet Materials $0.00 $0.00 $0.00 Cabinet Labor $0.00 $0.00 $0.00 Plumbing Materials $6.68 $8.38 $10.37 Plumbing Labor $1.53 $1.53 $1.53 Other Refrigerant Matl $3.42 $5.10 $4.38 Refrigerant Labor $0.36 $0.36 $0.36 IndirectLabor $18.01 _$18.32 $19.82 Indirect Material $19.42 $19.75 $19.52 Equipment Depreciation $9.70 $9.70 $11.84 Building Depreciation $6.13 $7.02 $13.33 Maintenance $14.80 $14.76 $14.66 Utilities $3.39 $3.58 $5.39 Taxes $4.96 $5.64 $7.28 Insurance 1 $4.41 _$5.01 $6.47

__ Freight-Out

_ ..$48.71 $55.83 $105.96 Total $551.70 $626.80 $809.24 Direct Material $386.49 $450.64 $565.70 Direct Labor (inc. benefits) $35.68 $36.55 $39.27 Overhead (incl. benefits) $80.82 $83.78 $98.31 Full Cost (nofreiaht-out) 

## I $502.99 $570.97 $703.29



### B-5 ee-RM/STO-9S-440-Jo9

# h

·Packaged·AirConditioners

-3-Ton 

### (7/12/99) EfficiencyStandard(SEER) 

### 10 11 12 13 RelativeCost 1.00 1.14 1.47 CostComponent Outside Coil Materials $41.11 $42.29 $45.67

Unit Coil Labor $4.60 $4.31 $4.32 Electrical Materials $29.95 $29.52 $39.99 Electrical Labor $1.20 $1.20 $1.21 Miscellaneous Materials $15.46 $16.60 $30.31 Miscellaneous Labor $4.23 $4.23 $4.23 Fan Materials $7.20 $7.52 $7.79 Fan Labor $0.27 $0.27 $0.27 Cabinet Materials $52.90 $56.41 $79.03 Cabinet Labor $12.53 $13.05 $16.55 Plumbing Materials $16.97 $18.17 $16.41 Plumbing Labor $6.87 $6.97 $6.13 Compressor Materials '$131.25 $174.12 $174.13 CompressorLabor $0.29 $0.29 $0.30 Indoor Coil Materials $20.51 $34.05 $29.85

Unit Coil Labor $1.56 $2.08 $1.73 Electrical Materials $54.97 $52.39 $121.68 Electrical Labor $1.50 $1.50 $1.84 Miscellaneous Materials $0.00 $0.00 $0.00 Miscellaneous Labor $0.00 $0.00 $0.00 Fan Materials $6.08 $6.08 $6.10 Fan Labor $0.75 $0.75 $0.81 Cabinet Materials $0.00 $0.00 $0.00 Cabinet Labor $0.00 $0.00 $0.00 Plumbing Materials $6.68 $8.38 $10.37 Plumbing Labor $1.53 $1.53 $1.53 Other Refrigerant Mati $3.42 $5.10 $4.38 Refrigerant Labor $0.36 $0.36 $0.36 Indirect Labor $18.01 $18.32 $19.82 IndirectMaterial $19.42 $19.75 $19.52 Equipment Depreciation $9.70 $9.70 $11.84 Building Depreciation $6.13 $7.02 $13.33 Maintenance $14.80 $14.76 $14.66 Utilities $3.39 $3.58 $5.39 Taxes $4.96 $5.64 $7.28 Insurance $4.41 $5.01 $6.47**F=!~Jght~Out**....

..**~.**--- .---> - -_

.....--.... $48.71 $55.83 $105.96 Total $551.70 $626.80 $809.24 DirectMaterial $386.49 $450.64 $565.70 Direct Labor(incl. benefits) $35.68 

# . $36.55 $39.27 Overhead (incl. benefits) $80.82 $83.78 $98.31 Full Cost(nofreiaht-ouO $502.99 $570.97 $703.29



### B-5

## EE-RM/STD-98-440- 

# b

Packaged Heat Pumps
- 3-Ton (7/12/99) Efficiency Standard (SEER) 10 11 12 Relative Cost 1.00 1.10 CostComponent Outside Coil Materials $42.48 $58.26

Unit Coil Labor $4.19 $4.84 Electrical Materials $82.42 $80.54 Electrical Labor $3.25 $3.25 Miscellaneous Materials $17.28 $16.85 Miscellaneous Labor $2.87 $2.87 Fan Materials $7.04 $6.92 Fan Labor $0.27 $0.27 Cabinet Materials $57.35

_ $56.24 Cabinet Labor $13.72 $13.55 Plumbing Materials $22.23 $18.74 Plumbing Labor $5.46 $5.59 Compressor Materials $125.00 $174.14 Compressor Labor $0.35 $0.35 Indoor Coil Materials $29.95 $34.05 Unit Coil Labor $1.76 $1.89 Electrical Materials $54.75 _$52.36 Electrical Labor $0.56 $0.56 Miscellaneous Materials $0.00 $0.00 Miscellaneous Labor $0.00 $0.00 Fan Materials $5.17 $5.17 Fan Labor $0.72 $0.72 Cabinet Materials $0.04 ____$0.04 Cabinet Labor $0.12 $0.12 Plumbing Materials $7.92 $8.72 Plumbing Labor $3.85 $4.77 Other Refrigerant Matl $4.90 $6.31 Refrigerant Labor $0.36 $0.36 Indirect Labor $18.56 $19.16 Indirect Material $20.22 $20.36 Equipment Depreciation $10.58 $11.02 Building Depreciation $7.80 $7.62 Maintenance $15.66 $15.95 Utilities $3.97 $4.03 Taxes $5.79 ___$6.37 Insurance $5.15 __$5.66

_ Freight-Out $61.79 _$60.35 Total $643.52 __$708.00 Direct Material $456.52 _$518.35 Direct Labor (incl. benefits) $37.48_ $39.13 Overhead (incl. benefits) $87.73_ $90.17 Full Cost (no freiaht-out) $581.731 _$647.65



### B-6 EE-RM/STD-98-440

# ~

# J

# 09

# b

Packaged Heat Pumps
- 3-Ton (7/12/99) Efficiency Standard (SEER) 10 11 12 Relative Cost 1.00 1.10 CostComponent Outside Coil Materials $42.48 $58.26

Unit Coil Labor $4.19 $4.84 Electrical Materials $82.42 $80.54 Electrical Labor $3.25 $3.25 Miscellaneous Materials $17.28 $16.85 Miscellaneous Labor $2.87 $2.87 Fan Materials $7.04 $6.92 Fan Labor $0.27 $0.27 Cabinet Materials $57.35 $56.24 Cabinet Labor $13.72 $13.55 Plumbing Materials $22.23 $18.74 Plumbing Labor $5.46 $5.59 Compressor Materials $125.00 $174.14 CompressorLabor $0.35 $0.35 Indoor Coil Materials $29.95 $34.05

Unit Coil Labor $1.76 $1.89 Electrical Materials $54.75 $52.36 Electrical Labor $0.56 $0.56 Miscellaneous Materials $0.00 $0.00 Miscellaneous Labor $0.00 $0.00 Fan Materials $5.17 $5.17 Fan Labor $0.72 $0.72 Cabinet Materials $0.04 $0.04 Cabinet Labor $0.12 $0.12 Plumbina Materials $7.92 $8.72 Plumbing Labor $3.85 $4.77 Other Refrigerant Mati $4.90 $6.31 Refrigerant Labor $0.36 $0.36 Indirect Labor $18.56 $19.16 Indirect Material $20.22 $20.36 Equipment DepreCiation $10.58 $11.02 Building Depreciation $7.80 $7.62 Maintenance $15.66 $15.95 Utilities $3.97 $4.03 Taxes $5.79 $6.37 Insurance $5.15 $5.66 Freight-Out $61.79 $60.35 Total $643.52 $708.00 DirectMaterial $456.52 $518.35 Direct Labor(incl. benefits) $37.48 $39.13 Overhead (incl. benefits) $87.73 $90.17 Full Cost (nofreiaht-ouO $581.73 $647.65



### 8-6

### EE-RMV/STD-98-440 

## -

# 309b

SplitAirConditioners (fancoil)

-3-Ton (7/12/99) Efficiency Standard(SEER) 10 11 12 13 1 Relative Cost 1.00 1.21 1.66 1.76 Cost Component__

__ Outside Coil Materials $38.69 $39.94 $56.77 $63.75

Unit Coil Labor $4.05 $4.44 $4.84 $4.89 Electrical Materials $28.35 $27.74 $34.62 $34.60 Electrical Labor $1.03 $1.05 $1.11 $1.09 Miscellaneous Materials $4.23 $4.84 $6.78 $6.54 Miscellaneous Labor $1.62 $1.67 $1.82 $1.80 Fan Materials $4.06 $4.06 $5.86 $5.07 Fan Labor $0.25 $0.25 $0.25 $0.25 Cabinet Materials $12.58 $14.60 $23.09 $21.74 Cabinet Labor $2.26 $2.27 $2.56 $2.52 Plumbing Materials $12.38 $10.47 $10.63 $10.79 Plumbing Labor $4.00 $3.32 $3.32 $3.95 Compressor Materials $121.58 $137.33 $170.9 $170.93 Compressor Labor $0.65 $0.65 $0.65 $0.65 Indoor Coil Materials $20.98 $41.35 $26.63 $46.01 Unit Coil Labor $1.73 $2.58 $1.7 $3.03 Electrical Materials $52.73 $53.07 $169.01 $176.91 Electrical Labor $1.83 $1.83 $2.52 $2.52 Miscellaneous Materials $14.67 $26.20 $29.83 $31.93 Miscellaneous Labor $1.91 $1.99 $1.95 $1.99 Fan Materials $5.13 $5.13 $5.17 $5.31 Fan Labor $0.67 $0.61 $0.73 $0.77 Cabinet Materials $19.03 $30.28 $28.44 $30.38 Cabinet Labor $2.00 $2.11 $1.49 $2.06 Plumbing Materials $7.49 $15.49 $15.06 $14.96 Plumbing Labor $5.95 $5.95 $4.62 $8.63 Other Refrigerant Matl $3.95 $4.00 $5.30 $5.65 Refrigerant Labor $0.36 $0.36 $0.36 $0.36 Indirect Labor $12.82 $12.74 $12.85 $15.63 ndirect Material $11.03 $11.28 $10.52 $11.60 Equipment Depreciation $5.38 $7.13 $8.16 $9.05 Building Depreciation $9.88 $14.78 $21.78 $21.2 Maintenance $2.74 $3.15 $2.92 $3.45 Utilities | $3.30 $4.73 $6.47 $6.54 Taxes $4.10 $4.95 $6.80 $7.22 Insurance | $3.65 $4.40 $6.04 $6.42 Freight-Out | $29.01 $43.38 $63.91 $62.31 Total $456.09 $550.13 $755.53 $802.52 Direct Material $345.85 $414.51

_ $588.12 $624.56 Direct Labor (incl.benefits) $28.32 $29.08 | $27.97 $34.50 Overhead (incl. benefits) $52.90 $63.17 $75.54 $81.15 FullCost (no freight-out) $427.08 $506.75 $691.621 $740.21



### B-7 SplitAirConditioners (fancoil)

-3-Ton (7/12/99) Efficiency Standard (SEER) 10 11 12 13 14 Relative Cost 1.00 1.21 1.66 1.76 CostComponent Outside Coil Materials $38.69 $39.94 $56.77 $63.75

Unit Coil Labor $4.05 $4.44 $4.84 $4.89 Electrical Materials $28.35 $27.74 $34.62 $34.60 Electrical Labor $1.03 $1.05 $1.11 $1.09 Miscellaneous Materials $4.23 $4.84 $6.78 $6.54 Miscellaneous Labor $1.62 $1.67 $1.82 $1.80 Fan Materials $4.06 $4.06 $5.86 $5.07 Fan Labor $0.25 $0.25 $0.25 $0.25 Cabinet Materials $12.58 $14.60 $23.09 $21.74 Cabinet Labor $2.26 $2.27 $2.56 $2.52 Plumbing Materials $12.38 $10.47 $10.63 $10.79 Plumbing Labor $4.00 $3.32 $3.32 $3.95 Compressor Materials $121.58 $137.33 $170.93 $170.93 CompressorLabor $0.65 $0.65 $0.65 $0.65 Indoor Coil Materials $20.98 $41.35 $26.63 $46.01

Unit Coil Labor $1.73 $2.58 $1.76 $3.03 Electrical Materials $52.73 $53.07 $169.01 $176.91 Electrical Labor $1.83 $1.83 $2.52 $2.52 Miscellaneous Materials $14.67 $26.20 $29.83 $31.93 Miscellaneous Labor $1.91 $1.99 $1.95 $1.99 Fan Materials $5.13 $5.13 $5.17 $5.31 Fan Labor $0.67 $0.61 $0.73 $0.77 Cabinet Materials $19.03 $30.28 $28.44 $30.38 Cabinet Labor $2.00 $2.11 $1.49 $2.06 Plumbino Materials $7.49 $15.49 $15.06 $14.96 Plumbing Labor $5.95 $5.95 $4.62 $8.63 Other RefrigerantMati $3.95 $4.00 $5.30 $5.65 Refrigerant Labor $0.36 $0.36 $0.36 $0.36 Indirect Labor $12.82 $12.74 $12.85 $15.63 IndirectMaterial $11.03 $11.28 $10.52 $11.60 Equipment Depreciation $5.38 $7.13 $8.16 $9.05 Building Depreciation $9.88 $14.78 $21.78 $21.23 Maintenance $2.74 $3.15 $2.92 $3.45 Utilities $3.30 $4.73 $6.47 $6.54 Taxes $4.10 $4.95 $6.80 $7.22 Insurance $3.65 $4.40 $6.04 $6.42 Freight-Out $29.01 $43.38 $63.91 $62.31 Total $456.09 $550.13 $755.53 $802.52 Direct Material $345.85 $414.51 $588.12 $624.56 Direct Labor(incl. benefits) $28.32 $29.08 $27.97 $34.50 Overhead (inc!. benefits) $52.90 $63.17 $75.54 $81.15 Full Cost(nofreioht-outl $427.08 $506.75 $691.62 $740.21



### B-7

## EE-RM/STD-98-440



## - 

# 30

SplitAirConditioners (fancoil)

- 3-Ton (7/12/99) (continued) Efficiency Standard(SEER) 15 16 17 Relative Cost 1.96 2.07 2.24 CostComponent Original Original Original Outside Coil Materials $88.64 $82.34 $82.34

Unit Coil Labor $5.34 $5.54 $5.54 Electrical Materials $70.90 $71.13 $71.13 Electrical Labor $1.48 $1.52 $1.52 Miscellaneous Materials $6.46 $6.94 $6.94 Miscellaneous Labor $1.79 $1.83 $1.83 Fan Materials $5.16 $5.07 $5.07 Fan Labor $0.25 $0.25 $0.25 Cabinet Materials $21.47 $24.18 $24.18 Cabinet Labor $2.49 $2.61 $2.61 Plumbing Materials $18.79 $18.79 $18.63 Plumbing Labor $4.96 $4.96 $4.32 Compressor Materials $221.33 $282.75 $282.75 Compressor Labor $0.65 $0.65 $0.65 Indoor Coil Materials $32.90 $30.92 $52.19 Unit Coil Labor $2.25 $2.23 $3.29 Electrical Materials $169.03 $169.01 $190.67 Electrical Labor $2.52 $2.52 $2.52 Miscellaneous Materials $31.30 $23.14 $29.16 MiscellaneousLabor $1.97 $1.91 $1.97 Fan Materials $5.15 $5.06 $5.46 Fan Labor $0.74 $0.73 $0.81 Cabinet Materials $27.84 $22.56 $29.23 Cabinet Labor $2.05 $2.06 $2.07 Plumbing Materials $14.31 $20.47 $21.12 Plumbing Labor $6.62 $7.29 $9.29 Other Refrigerant Matl $8.40 $8.00 $8.00 Refrigerant Labor $0.36 $0.36 $0.36 Indirect Labor $15.67 $16.04 $16.95 Indirect Material $11.37 $11.35 $11.81 Equipment Depreciation $8.48 $8.63 $9.81 Building Depreciation $19.70 $19.90 $22.60 Maintenance $3_.28 $3.$3.33 $3.7C Utilities $6.09 $6.16 $7.00 Taxes $8.03 $8.50 $9.17 Insurance $7.14 $7.56 $8.15 Freight-Out $57.81 $58.39 $66.31 Total $892.71 $944.67 $1,019.42 Direct Material $721.66 $770.36 $826.88 Direct Labor (incl. benefits) $33.47 $34.45 $37.04 Overhead (incl. benefits) I $79.77 $81.47 $89.19 FullCost (no freight-out) $834.90 $886.27 $953.11



### B-8 IEE-RM/STD-98-440

-

# 309

# b

SplitAirConditioners (fancoil)

- 3-Ton (7/12/99) (continued) EfficiencyStandard (SEER) 15 16 17 Relative Cost 1.96 2.07 2.24 CostComponent Original Original Original Outside Coil Materials $88.64 $82.34 $82.34

Unit Coil Labor $5.34 $5.54 $5.54 Electrical Materials $70.90 $71.13 $71.13 Electrical Labor $1.48 $1.52 $1.52 Miscellaneous Materials $6.46 $6.94 $6.94 Miscellaneous Labor $1.79 $1.83 $1.83 Fan Materials $5.16 $5.07 $5.07 Fan Labor $0.25 $0.25 $0.25 Cabinet Materials $21.47 $24.18 $24.18 Cabinet Labor $2.49 $2.61 $2.61 Plumbing Materials $18.79 $18.79 $18.63 Plumbing Labor $4.96 $4.96 $4.32 CompressorMaterials $221.33 $282.75 $282.75 Compressor Labor $0.65 $0.65 $0.65 Indoor Coil Materials $32.90 $30.92 $52.19

Unit Coil Labor $2.25 $2.23 $3.29 Electrical Materials $169.03 $169.01 $190.67 Electrical Labor $2.52 $2.52 $2.52 Miscellaneous Materials $31.30 $23.14 $29.16 Miscellaneous Labor $1.97 $1.91 $1.97 Fan Materials $5.15 $5.06 $5.46 Fan Labor $0.74 $0.73 $0.81 CabinetMaterials $27.84 $22.56 $29.23 Cabinet Labor $2.05 $2.06 $2.07 Plumbina Materials $14.31 $20.47 $21.12 Plumbing Labor $6.62 $7.29 $9.29 Other Refrigerant Mati $8.40 $8.00 $8.00 Refrigerant Labor $0.36 $0.36 $0.36 Indirect Labor $15.67 $16.04 $16.95 Indirect Material $11.37 $11.35 $11.81 Equipment Depreciation $8.48 $8.63 $9.81 Building Depreciation $19.70 $19.90 $22.60 Maintenance $3.28 $3.33 $3.70 Utilities $6.09 $6.16 $7.00 Taxes $8.03 $8.50 $9.17 Insurance $7.14 $7.56 $8.15 Freight-Out $57.81 $58.39 $66.31 Total $892.71 $944.67 $1,019.42 Direct Material $721.66 $770.36 $826.88 Direct Labor(incl. benefits) $33.47 $34.45 $37.04 Overhead (incl. benefits) $79.77 $81.47 $89.19 Full Cost {no freiaht-ouH $834.90 $886.27 $953.11



### B-8

### EE-RM/STD-98-440- 369 

# b

SplitAirConditioners (cased coil)

-3-Ton (7/12199) EfficiencyStandard (SEER) 10 11 12 13 14 Original Relative Cost 1.00 1.12 1.27 1.44 1.60 Cost Component Outside Coil Materials $36.18 $39.20 $59.31 $69.63 $94.85

Unit Coil Labor $4.15 $4.20 $4.76 $4.92 $5.40 Electrical Materials $28.44 $31.79 $31.99 $35.22 $35.17 Electrical Labor $1.05 $1.21 $1.07 $1.07 $1.07 Miscellaneous Materials $4.53 $4.49 $5.66 $5.98 $6.3( Miscellaneous Labor $1.64 $1.64 $1.73 $1.76 $1.78 Fan Materials $3.26 $3.76 $4.47 $5.11 $4.86 Fan Labor $0.25 $0.25 $0.25 $0.25 $0.25 Cabinet Materials $13.54 $13.37 $18.83 $20.55 $21.88 Cabinet Labor $2.24 $2.23 $2.45 $2.51 $2.55 Plumbing Materials $11.30 $11.61 $11.32 $13.55 $14.46 Plumbing Labor $3.59 $3.99 $3.72 $3.9 $4.21 Compressor Materials $122.21 $151.77 $152.87 $167.25 $167.78 Compressor Labor $0.65 $0.65 $0.65 $0.65 $0.65 Indoor Coil Materials $24.61 $30.28 $30.32 $41.25 $47.37 Unit Coil Labor $1.98 $2.18 $2.22 $2.58 $2.79 Electrical Materials $0.00 $0.00 $0.00 $0.00 $0.00 Electrical Labor $0.00 $0.00 $0.00 $0.00 $0.00 Miscellaneous Materials $6.43 $6.80 $8.66 $11.55 $14.13 Miscellaneous Labor $1.51 $1.52 $1.52 $1.53 $1.56 Fan Materials $0.00 $0.00 $0.00 $0.00 $0.00 Fan Labor $0.00 $0.00 $0.00 $0.00 $0.00 Cabinet Materials $14.83 $15.45 $15.92 $17.98 $21.65 Cabinet Labor $1.35 $1.39 $1.37 $1.28 $1.36 Plumbing Materials $9.22 $7.65 $10.91 $12.03 $16.36 Plumbing Labor $6.35 $6.45 $6.62 $6.62 $6.84 Other RefrigerantMatl $4.18 $4.70 $5.60 $6.11 $8.08 Refrigerant Labor $0.36 $0.36 $0.36 $0.36 $0.36 IndirectLabor $10.89 $11.24 $11.38 $11.66 $12.07 Indirect Material $6.85 $6.92 $6.95 $6.95 $7.01 Equipment Depreciation $4.59 $4.78 $5.99 $6.59 $7.47 Building Depreciation $7.50 $7.58 $11.70 $13.59 $15.47 Maintenance | $2.81 $2.90 $3.07 $3.20 $3.41 Utilities | $2.61 $2.67 $3.82 $4.36 $4.95 Taxes $3.31 $3.71 $4.21 $4.76 $5.29 Insurance $2.94 $3.30 $3.74 $4.23 $4.70

___ Freight-Out 

### j $22.03 $22.26 $34.33 $39.89 $45.41 Total $367.36 $412.29 $467.77 $528.96 $587.52 DirectMaterial $278.71 $320.86 $355.86 $406.21 $452.90 DirectLabor (incl.benefits) $25.12 $26.06 $26.72 $27.52 $28.83 Overhead (incl. benefits) $41.49 $43.10 $50.861 $55.34 $60.3 FullCost (no freiaht-out) $345.33 $390.03 $433.441 489.08 $542.10



### B-9 SplitAirConditioners(cased coil)

- 3-Ton (7/12/99) Efficiency Standard (SEER) 10 11 12 13 14 Original Relative Cost 1.00 1.12 1.27 1.44 1.60 CostComponent Outside Coil Materials $36.18 $39.20 $59.31 $69.63 $94.85

Unit Coil Labor $4.15 $4.20 $4.76 $4.92 $5.40 Electrical Materials $28.44 $31.79 $31.99 $35.22 $35.17 Electrical Labor $1.05 $1.21 $1.07 $1.07 $1.07 Miscellaneous Materials $4.53 $4.49 $5.66 $5.98 $6.30 Miscellaneous Labor $1.64 $1.64 $1.73 $1.76 $1.78 Fan Materials $3.26 $3.76 $4.47 $5.11 $4.86 Fan Labor $0.25 $0.25 $0.25 $0.25 $0.25 Cabinet Materials $13.54 $13.37 $18.83 $20.55 $21.88 Cabinet Labor $2.24 $2.23 $2.45 $2.51 $2.55 Plumbing Materials $11.30 $11.61 $11.32 $13.55 $14.46 Plumbing Labor $3.59 $3.99 $3.72 $3.99 $4.21 Compressor Materials $122.21 $151.77 $152.87 $167.25 $167.78 Compressor Labor $0.65 $0.65 $0.65 $0.65 $0.65 Indoor Coil Materials $24.61 $30.28 $30.32 $41.25 $47.37

Unit Coil Labor $1.98 $2.18 $2.22 $2.58 $2.79 Electrical Materials $0.00 $0.00 $0.00 $0.00 $0.00 Electrical Labor $0.00 $0.00 $0.00 $0.00 $0.00 Miscellaneous Materials $6.43 $6.80 $8.66 $11.55 $14.13 Miscellaneous Labor $1.51 $1.52 $1.52 $1.53 $1.56 Fan Materials $0.00 $0.00 $0.00 $0.00 $0.00 Fan Labor $0.00 $0.00 $0.00 $0.00 $0.00 Cabinet Materials $14.83 $15.45 $15.92 $17.98 $21.65 Cabinet Labor $1.35 $1.39 $1.37 $1.28 $1.36 Plumbing Materials $9.22 $7.65 $10.91 $12.03 $16.36 Plumbing Labor $6.35 $6.45 $6.62 $6.62 $6.84 Other Refrigerant Mati $4.18 $4.70 $5.60 $6.11 $8.08 Refrigerant Labor $0.36 $0.36 $0.36 $0.36 $0.36 IndirectLabor $10.89 $11.24 $11.38 $11.66 $12.07 Indirect Material $6.85 $6.92 $6.95 $6.95 $7.01 Equipment Depreciation $4.59 $4.78 $5.99 $6.59 $7.47 Building Depreciation $7.50 $7.58 $11.70 $13.59 $15.47 Maintenance $2.81 $2.90 $3.07 $3.20 $3.41 Utilities $2.61 $2.67 $3.82 $4.36 $4.95 Taxes $3.31 $3.71 $4.21 $4.76 $5.29 Insurance $2.94 $3.30 $3.74 $4.23 $4.70 Freight-Out $22.03 $22.26 $34.33 $39.89 $45.41 Total $367.36 $412.29 $467.77 $528.96 $587.52 Direct Material $278.71 $320.86 $355.86 $406.21 $452.90 Direct Labor(incl. benefits) $25.12 $26.06 $26.72 $27.52 $28.83 Overhead (incl. benefits) $41.49 $43.10 $50.86 $55.34 $60.37 Full Cost(nofreioht-ouH $345.33 $390.03 $433.44 $489.08 _$542.10



### B-9

### EE-RM/STD-98-4 4

### 0 

# 30

# 9b

Split Heat Pumps
-3-Ton (7/12/99) Efficiency Standard (SEER) 10 11 12 13 14 Relative Cost 1.00 1.00 1.11 1.35 1.63 Cost Component
______-_______ __ 

## 1



# . 1 Outside Coil Materials $52.03 $55.25 $63.07 $70.12 $89.25

Unit Coil Labor $4.33 $4.22 $4.54 $4.67 $5.44 Electrical Materials $80.26 $79.03 $80.01 $102.25 $154.59 Electrical Labor $4.19 $4.17 $4.20 $4.34 $4.90 MiscellaneousMaterials $5.81 $5.94 $6.74 $7.03 $7.30 Miscellaneous Labor $1.77 $1.78 $1.84 $1.86 $1.88 Fan Materials $4.83 $4.45 $4.94 $5.19 $5.14 Fan Labor $0.19 $0.1 9 $0.19 $0.1 0.19 Cabinet Materials $16.35 $16.85 $19.41 $20.54 $21.23 Cabinet Labor $2.48 $2.55 $2.62 $2.66 $2.63 Plumbing Materials $33.34 $42.53 $37.75 $38.14 $28.44 Plumbing Labor $10.69 $10.95 $11.16 $11.26 $12.71 Compressor Materials $124.23 $144.15 $153.23 $169.20 $225.00 Compressor Labor $0.51 $0.51 $0.51 $0.51 $0.51 Indoor Coil Materials $30.64 $30.03 $34.18 $35.84 $30.14 Unit Coil Labor $2.11 $1.90 $2.20 $2.23 $1.95 Electrical Materials $48.05 $47.76 $48.18 $123.67 $176.66 Electrical Labor $3.18 $3.18 $3.18 $4.23 $4.57 Miscellaneous Materials $15.69 $11.33 $15.71 $22.20 $18.75 Miscellaneous Labor $1.96 $1.87 $1.96 $1.98 $1.93 Fan Materials $5.71 $5.06 $5.80 $5.90 $6.05 Fan Labor $0.66 $0.65 $0.66 $0.69 $0.72 Cabinet Materials $23.30 $16.10 $23.11 $25.63 $21.21 Cabinet Labor $1.88 $1.67 $1.79 $1.84 $1.69 Plumbing Materials $9.47 $6.57 $7.45 $6.67 $13.73 Plumbing Labor $6.63 $5.11 $6.74 $6.74 $5.76 Other Refrigerant Matl $5.75 $6.01 $6.01 $8.55 $11.86 Refrigerant Labor $0.42 $0.42 $0.42 $0.42 $0.42 ndirect Labor $20.67 $19.86 $21.09 $22.17 $23.52 IndirectMaterial $11.76 $11.36 $11.69 $11.77 $11.59 Equipment Depreciation $8.60 $7.80 $9.52 $10.09 $10.19 Building Depreciation $14.63 $11.92 $18.09 $20.12 $19.24 Maintenance

. $11.42 $11.29 $11.50 $11.56 $11.65 Utilities $5.06 $4.30 $6.02 $6.59 $6.42 Taxes $5.60 $5.60 $6.21 $7.56 $9.09 Insurance $4.97 $4.98 $5.52 $6.72 $8.08 Freight-Out $42.88 $34.95 $53.05 $59.00 $56.41 Total $622.05 $622.25 $690.29 $840.12 $1,010.83 Direct Material $455.47 $471.04 $505.60 $640.92 $809.33 Direct Labor(incl. benefits) $40.98 $39.16 $42.00 $43.62 $45.31 Overhead (incl. benefits) $82.71 $77.10 $89.64 $96.58 $99.78 FullCost (no freiaht-out) | $579.17 $587.30 $637.24 $781.13 $954.42



### B-10 IEIE-RM/STD-98-440

-

# 309

# b

Split Heat Pumps

- 3-Ton (7/12/99) Efficiency Standard (SEER) 10 11 12 13 14 Relative Cost 1.00 1.00 1.11 1.35 1.63 CostComponent Outside Coil Materials $52.03 $55.25 $63.07 $70.12 $89.25

Unit Coil Labor $4.33 $4.22 $4.54 $4.67 $5.44 Electrical Materials $80.26 $79.03 $80.01 $102.25 $154.59 Electrical Labor $4.19 $4.17 $4.20 $4.34 $4.90 Miscellaneous Materials $5.81 $5.94 $6.74 $7.03 $7.30 Miscellaneous Labor $1.77 $1.78 $1.84 $1.86 $1.88 Fan Materials $4.83 $4.45 $4.94 $5.19 $5.14 Fan Labor $0.19 $0.19 $0.19 $0.19 $0.19 Cabinet Materials $16.35 $16.85 $19.41 $20.54 $21.23 Cabinet Labor $2.48 $2.55 $2.62 $2.66 $2.63 Plumbing Materials $33.34 $42.53 $37.75 $38.14 $28.44 Plumbing Labor $10.69 $10.95 $11.16 $11.26 $12.71 Compressor Materials $124.23 $144.15 $153.23 $169.20 $225.00 Compressor Labor $0.51 $0.51 $0.51 $0.51 $0.51 Indoor Coli Materials $30.64 $30.03 $34.18 $35.84 $30.14

Unit Coil Labor $2.11 $1.90 $2.20 $2.23 $1.95 Electrical Materials $48.05 $47.76 $48.18 $123.67 $176.66 Electrical Labor $3.18 $3.18 $3.18 $4.23 $4.57 Miscellaneous Materials $15.69 $11.33 $15.71 $22.20 $18.75 Miscellaneous Labor $1.96 $1.87 $1.96 $1.98 $1.93 Fan Materials $5.71 $5.06 $5.80 $5.90 $6.05 Fan Labor $0.66 $0.65 $0.66 $0.69 $0.72 Cabinet Materials $23.30 $16.10 $23.11 $25.63 $21.21 Cabinet Labor $1.88 $1.67 $1.79 $1.84 $1.69 Plumbing Materials $9.47 $6.57 $7.45 $6.67 $13.73 Plumbing Labor $6.63 $5.11 $6.74 $6.74 $5.76 Other RefrigerantMati $5.75 $6.01 $6.01 $8.55 $11.86 Refrigerant Labor $0.42 $0.42 $0.42 $0.42 $0.42 IndirectLabor $20.67 $19.86 $21.09 $22.17 $23.52 Indirect Material $11.76 $11.36 $11.69 $11.77 $11.59 Equipment Depreciation $8.60 $7.80 $9.52 $10.09 $10.19 Building Depreciation $14.63 $11.92 $18.09 $20.12 $19.24 Maintenance $11.42 $11.29 $11.50 $11.56 $11.65 Utilities $5.06 $4.30 $6.02 $6.59 $6.42 Taxes $5.60 $5.60 $6.21 $7.56 $9.09 Insurance $4.97 $4.98 $5.52 $6.72 $8.08 Freight-Out $42.88 $34.95 $53.05 $59.00 $56.41 Total $622.05 $622.25 $690.29 $840.12 $1,010.83 DirectMaterial $455.47 $471.04 $505.60 $640.92 $809.33 Direct Labor(incl. benefits) $40.98 $39.16 $42.00 $43.62 $45.31 Overhead (incl. benefits) $82.71 $77.10 $89.64 $96.58 $99.78 Full Cost(no freight-out) $579.17 $587.30 $637.24 $781.13 $954.42



### B-lO

## EE-RMV/STD-98- 44

## 0
-

# 309

SplitHeat Pumps

-3-Ton (continued) (7/12/99) EfficiencyStandard (SEER) 15 16 Original Relative Cost 1.84 1.97 Cost Component Outside Coil Materials $92.32 $92.32

Unit Coil Labor $5.95 $5.95 Electrical Materials $199.70 $199.70 Electrical Labor $5.53 $5.53 Miscellaneous Materials $7.37 $7.37 Miscellaneous Labor $1.89 $1.89 Fan Materials $5.93 $5.93 Fan Labor $0.19 $0.19 Cabinet Materials $22.03 $22.03 Cabinet Labor $2.58 $2.58 Plumbing Materials $27.75 $27.75 Plumbing Labor $15.78 $15.73 Compressor Materials $279.07 $279.07 Compressor Labor $0.51 $0.51 Indoor Coil Materials $29.15 $64.29 Unit Coil Labor $1.74 $3.70 Electrical Materials $176.80 $192.55 Electrical Labor $4.57 $4.57 MiscellaneousMaterials $22.50 $27.87 Miscellaneous Labor $1.99 $1.99 Fan Materials $6.05 $6.61 Fan Labor $0.72 $0.73 Cabinet Materials $25.07 $27.90 Cabinet Labor $1.45 $1.95 Plumbing Materials $19.78 $22.66 Plumbing Labor $5.44 $11.96 Other Refrigerant Matl $12.78 $12.78 Refrigerant Labor $0.42 $0.42 Indirect Labor $25.49 $29.35 IndirectMaterial $11.28 $12.63 Equipment Depreciation $10.85 $12.28 BuildingDepreciation $21.78 $21.78 Maintenance $11.68 $12.44 Utilities $7.11 $7.42 Taxes $10.32 $11.04 Insurance $9.17 $9.81

_ Freight-Out 

# J $63.84 $63.84 Total $1,146.56 $1,227.13 Direct Material $926.30 $988.83 Direct Labor (incl. benefits) $48.75 $57.70 Overhead (incl. benefits) $107.67 $116.76 FullCost (nofreight-out) $1.082.71 $1.163.29



### B-ll \ 

### EE-RM/STD-98-440

-

# J

# 09

# b

SplitHeat Pumps

- 3-Ton (continued) (7/12/99) EfficiencyStandard (SEER) 

### 15 16 Original Relative Cost 1.84 1.97 CostComponent Outside Coil Materials $92.32 $92.32

Unit Coil Labor $5.95 $5.95 Electrical Materials $199.70 $199.70 Electrical Labor $5.53 $5.53 Miscellaneous Materials $7.37 $7.37 Miscellaneous Labor $1.89 $1.89 Fan Materials $5.93 $5.93 Fan Labor $0.19 $0.19 Cabinet Materials $22.03 $22.03 Cabinet Labor $2.58 $2.58 Plumbing Materials $27.75 $27.75 Plumbing Labor $15.78 $15.73 Compressor Materials $279.07 $279.07 CompressorLabor $0.51 $0.51 Indoor Coil Materials $29.15 $64.29

Unit Coil Labor $1.74 $3.70 Electrical Materials $176.80 $192.55 Electrical Labor $4.57 $4.57 Miscellaneous Materials $22.50 $27.87 Miscellaneous Labor $1.99 $1.99 Fan Materials $6.05 $6.61 Fan Labor $0.72 $0.73 Cabinet Materials $25.07 $27.90 Cabinet Labor $1.45 $1.95 Plumbing Materials $19.78 $22.66 Plumbing Labor $5.44 $11.96 Other RefrigerantMati $12.78 $12.78 Refrigerant Labor $0.42 $0.42 Indirect Labor $25.49 $29.35 IndirectMaterial $11.28 $12.63 Equipment Depreciation $10.85 $12.28 Building Depreciation $21.78 $21.78 Maintenance $11.68 $12.44 Utilities $7.11 $7.42 Taxes $10.32 $11.04 Insurance $9.17 $9.81 Freight-Out $63.84 $63.84 Total $1,146.56 $1,227.13 Direct Material $926.30 $988.83 Direct Labor(incl. benefits) $48.75 $57.70 Overhead (incl. benefits) $107.67 $116.76 Full Cost (nofreicht-out) $1 082.71 $1 163.29



### B-ll