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

APPENDIX B: DETAILED PRODUCTION COSTS

This appendix contains the disaggregated costs resulting from the ADL cost modeling of 3-

ton unitary central air conditioners. Each element represents the average of all samples at the same

efficiency level within the same product class. As such, the results show "most" likely trends and

may not reflect actual costs of a particular model, manufacturer, or supplier.

What is production cost?

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

the costs of:

* Direct Materials- purchased components and raw materials that go directly into the

product (compressors, wires, sheet metal)

* Direct Labor-wages and fringe benefits of workers that fabricate and assemble the

product

and overhead items such as:

* Indirect Materials-materials indirectly associated with producing the product

(strapping, process computers)

* Indirect Labor-wages and fringe benefits of workers that supervise and support the

production process

* 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-property taxes on plant and equipment

* Insurance-hazard insurance for plant and equipment.

We do not include non-production costs such as sales, administration, and research.

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, heavier equipment) on shipping charges.

B-l

EE-RM-STD-98-440 COMMENT 309B

EE-RM/STD-98-440- 009 b 

APPENDIX B: DETAILED PRODUCTION COSTS 

This appendix contains the disaggregated costs resulting from the ADL cost modeling of 3-

ton unitary central air conditioners. Each element represents the average of all samples at the same 

efficiency level within the same product class. As such, the results show "most" likely trends and 

may not reflect actual costs of a particular model, manufacturer, or supplier. 

What is production cost? 

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

the costs of: 

• Direct Materials- purchased components and raw materials that go directly into the 

product (compressors, wires, sheet metal) 

• Direct Labor-wages and fringe benefits of workers that fabricate and assemble the 

product 

and overhead items such as: 

• Indirect Materials-materials indirectly associated with producing the product 

(strapping, process computers) 

• Indirect Labor-wages and fringe benefits of workers that supervise and support the 

production process 

• 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-property taxes on plant and equipment 

• Insurance--hazard insurance for plant and equipment. 

We do not include non-production costs such as sales, administration, and research. 

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, 

heavier equipment) on shipping charges. 

B-1 
EE-RM/STD-98-440- 309b

What is the production cost workbook (CAC Cost v24.xls)?

CAC Cost contains the results of the DOE production cost estimates for each of the four

classes of residential central air conditioners defined by NAECA:

* split system air conditioners,

* single packaged air conditioners,

* split system heat pumps,

* single packaged heat pumps.

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 39,000 BTU/hr).

The workbook allows you to see a representative breakdown of production 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 items tend to change as 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 of current production costs for equipment efficiencies that exceed the

current SEER 10 standard (9.7 SEER for 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 identify and correct apparent problems, adjust for inflation or

deflation of component or material prices, and model the potential impacts of new technologies.

Why do production costs change as the equipment efficiency changes?

Generally, more efficient equipment is larger, heavier, and more complex and uses more

expensive components. All of these contribute to higher production costs.

What do each of the cost elements represent?

Manufacturers have different philosophies about exactly how to increase the efficiency of

their equipment. For example, 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 COMMENT 309B

EE-RM/STD-98-440- 3 a 9 b 

What is the production cost workbook (CAC Cost v24.xls)? 

CA C Cost contains the results of the DOE production cost estimates for each of the four 

classes of residential central air conditioners defined by NAECA: 

• split system air conditioners, 

• single packaged air conditioners, 

• split system heat pumps, 

• single packaged heat pumps. 

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 

39,000 BTU/hr). 

The workbook allows you to see a representative breakdown of production 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 items tend to change as 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 of current production costs for equipment efficiencies that exceed the 

current SEER 10 standard (9.7 SEER for packaged equipment). 

In addition to letting you view the cost estimates, CA C 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 of component or material prices, and model the potential impacts of new technologies. 

Why do production costs change as the equipment efficiency changes? 

Generally, more efficient equipment is larger, heavier, and more complex and uses more 

expensive components. All of these contribute to higher production costs. 

What do each of the cost elements represent? 

Manufacturers have different philosophies about exactly how to increase the efficiency of 

their equipment. For example, 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

manufacturers in a competitive environment will incur close to the same incrementalproduction

cost at a given efficiency level, even when they use different design approaches.

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

represent the cost of each of those approaches averaged together. This can reveal design trends, but

not exact costs. For example, if a 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

engineering analysis.

How did ADL develop the cost estimates?

ADL estimated the cost of air conditioners by examining the products both directly and

indirectly. Chapter 4 in the Engineering Analysis Report describes the process 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 product 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 of the 71 models analyzed. The results in CAC

Cost represent the averages of those results at each efficiency level. Some efficiency levels represent

average results from multiple equipment models and some from only a single model.

What are the key assumptions that drive the cost estimates?

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 COMMENT 309B

EE-RM/STD-98-440 -30Q b 

manufacturers in a competitive environment will incur close to the same incremental production 

cost at a given efficiency level, even when they use different design approaches. 

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

represent the cost of each of those approaches averaged together. This can reveal design trends, but 

not exact costs. For example, if a 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 

engineering analysis. 

How did ADL develop the cost estimates? 

ADL estimated the cost of air conditioners by examining the products both directly and 

indirectly. Chapter 4 in the Engineering Analysis Report describes the process 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 product literature. 

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 of the 71 models analyzed. The results in CAC 

Cost represent the averages of those results at each efficiency level. Some efficiency levels represent 

average results from multiple equipment models and some from only a single model. 

What are the key assumptions that drive the cost estimates? 

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 air conditioners and 25,000

units per year for split heat 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

SEER units

* Greenfield production facility

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

advance

* No technologies or processes that were not widely applied in 1998

The Technical Support Document published with the Advanced Notification of Proposed

Rulemaking will explain further these and other assumptions.

Why 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 of use, 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 lifecycle cost analysis uses the more appropriate "mean" cost estimates. The

differences are usually subtle.

B-4

EE-RM-STD-98-440 COMMENT 309B

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

• High-volume production (125,000 units per year for split air conditioners and 25,000 

units per year for split heat 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 

SEER units 

• Greenfield production facility 

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

advance 

• No technologies or processes that were not widely applied in 1998 

The Technical Support Document published with the Advanced Notification of Proposed 

Rulemaking will explain further these and other assumptions. 

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 of use, 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 are usually subtle. 

B-4 
EE-RM/STD-98-440-- 309

Packaged Air Conditioners - 3-Ton (7/12/99)

Effciency Standard (SEER) 1o0 11 12 13

Relative Cost 1.00 1.14 1.47

Cost Component __:_____

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

Indirect Labor $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 (no freiaht-out) I $502.99 $570.97 $703.29

B-5

EE-RM-STD-98-440 COMMENT 309B

ee-RM/STO-9S-440-Jo9 h 

·Packaged·Air Conditioners - 3-Ton (7/12/99) 

Efficiency Standard (SEER) 10 11 12 13 

Relative Cost 1.00 1.14 1.47 

Cost Component 

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 

Compressor 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 Mati $3.42 $5.10 $4.38 

Refrigerant Labor $0.36 $0.36 $0.36 

Indirect Labor $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 $4.41 $5.01 $6.47 

F=!~Jght~Out .... .. ~. --- .---> - -_ ..... --.... $48.71 $55.83 $105.96 

Total $551.70 $626.80 $809.24 

Direct Material $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 (no freiaht-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

Cost Component

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 COMMENT 309B

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 

Cost Component 

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 

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 

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-ouO $581.73 $647.65 

8-6 
EE-RMV/STD-98-440 - 309 b

Split Air Conditioners (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

Full Cost (no freight-out) $427.08 $506.75 $691.621 $740.21

B-7

EE-RM-STD-98-440 COMMENT 309B

Split Air Conditioners (fancoil) - 3-Ton (7/12/99) 

Efficiency Standard (SEER) 10 11 12 13 14 

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 $170.93 $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 $1.76 $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 Refrigerant Mati $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 

Indirect 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 $21.23 

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 (no freioht-outl $427.08 $506.75 $691.62 $740.21 

B-7 
EE-RM/STD-98-440 - 3 0

Split Air Conditioners (fancoil) - 3-Ton (7/12/99) (continued)

Efficiency Standard (SEER) 15 16 17

Relative Cost 1.96 2.07 2.24

Cost Component 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

Miscellaneous Labor $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

Full Cost (no freight-out) $834.90 $886.27 $953.11

B-8

EE-RM-STD-98-440 COMMENT 309B

IEE-RM/STD-98-440 - 309 b 

Split Air Conditioners (fancoil) - 3-Ton (7/12/99) (continued) 

Efficiency Standard (SEER) 15 16 17 

Relative Cost 1.96 2.07 2.24 

Cost Component 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 

Miscellaneous Labor $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 

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

Split Air Conditioners (cased coil) - 3-Ton (7/12199)

Efficiency Standard (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

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 $50.861 $55.34 $60.3

Full Cost (no freiaht-out) $345.33 $390.03 $433.441 489.08 $542.10

B-9

EE-RM-STD-98-440 COMMENT 309B

Split Air Conditioners (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 

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 $6.30 

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 

Indirect Labor $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 (no freioht-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

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 $0.1 9 $0.19 $0.10.19

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

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

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

Full Cost (no freiaht-out) | $579.17 $587.30 $637.24 $781.13 $954.42

B-10

EE-RM-STD-98-440 COMMENT 309B

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 

Cost Component 

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 Refrigerant Mati $5.75 $6.01 $6.01 $8.55 $11.86 

Refrigerant Labor $0.42 $0.42 $0.42 $0.42 $0.42 

Indirect Labor $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 

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 

Full Cost (no freight-out) $579.17 $587.30 $637.24 $781.13 $954.42 

B-lO 
EE-RMV/STD-98- 44 0 - 30 9

Split Heat Pumps - 3-Ton (continued) (7/12/99)

Efficiency Standard (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

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 Refrigerant Matl $12.78 $12.78

Refrigerant Labor $0.42 $0.42

Indirect Labor $25.49 $29.35

Indirect Material $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 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

Full Cost (no freight-out) $1.082.71 $1.163.29

B-ll

EE-RM-STD-98-440 COMMENT 309B

\ 

EE-RM/STD-98-440 -J 09 b 

Split Heat Pumps - 3-Ton (continued) (7/12/99) 

Efficiency Standard (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 

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 Refrigerant Mati $12.78 $12.78 

Refrigerant Labor $0.42 $0.42 

Indirect Labor $25.49 $29.35 

Indirect Material $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 (no freicht-out) $1 082.71 $1 163.29 

B-ll