# APPENDIX 8-F. REBUTTABLE PAYBACK ANALYSIS RESULTS

TABLE OF CONTENTS

8-F.1 INTRODUCTION ..................................................................................................8-F-1

8-F.2 ENERGY CALCULATIONS.................................................................................8-F-1

8-F.2.1 Water Heaters..........................................................................................................8-F-1

8-F.2.2 Pool Heaters ............................................................................................................8-F-2

8-F.2.3 Direct Heating Equipment ......................................................................................8-F-3

8-F.3 RESULTS TABLES ...............................................................................................8-F-4

8-F.3.1 Water Heaters..........................................................................................................8-F-4

8-F.3.2 Direct Heating Equipment ......................................................................................8-F-9

8-F.3.3 Pool Heaters ..........................................................................................................8-F-14

LIST OF TABLES

Table 8-F.3.1 Rebuttable Payback Analysis Table for 40 Gallon Gas-Fired Storage

Water Heaters..............................................................................................8-F-5

Table 8-F.3.2 Rebuttable Payback Analysis Table for 50 Gallon Electric Storage

Water Heaters..............................................................................................8-F-6

Table 8-F.3.3 Rebuttable Payback Analysis Table for 32 Gallon Oil-Fired Storage

Water Heaters..............................................................................................8-F-7

Table 8-F.3.4 Rebuttable Payback Analysis Table for 199 kBtu/h Gas-Fired

Instantaneous Water Heaters.......................................................................8-F-8

Table 8-F.3.5 Rebuttable Payback Analysis Table for Gas Wall Fan DHE (Over

42,000 Btu/hr).............................................................................................8-F-9

Table 8-F.3.6 Rebuttable Payback Analysis Table for Gas Wall Gravity DHE (over

27,000 Btu/h, up to 46,000 Btu/h) ............................................................8-F-10

Table 8-F.3.7 Rebuttable Payback Analysis Table for Gas Floor DHE (over 37,000

Btu/h) ........................................................................................................8-F-11

Table 8-F.3.8 Rebuttable Payback Analysis Table for Gas Room DHE (over 27,000

Btu/h, up to 46,000 Btu/h) ........................................................................8-F-12

Table 8-F.3.9 Rebuttable Payback Analysis Table for Gas Hearth DHE (over 27,000

Btu/h, up to 46,000 Btu/h) ........................................................................8-F-13

Table 8-F.3.10 Rebuttable Payback Analysis Table for 250 kBtu/h Gas-Fired Pool

Heaters (Baseline with Standing Pilot).....................................................8-F-14

Table 8-F.3.11 Rebuttable Payback Analysis Table for 250 kBtu/h Gas-Fired Pool

Heaters (Baseline with Electronic Ignition)..............................................8-F-15

8-F-i

# APPENDIX 8-F. REBUTTABLE PAYBACK ANALYSIS RESULTS

8-F.1 INTRODUCTION

This appendix contains the cost and efficiency tables described in chapter 8. DOE

based the payback periods on the calculation methodology found in the DOE Residential

Water Heaters, Direct Heating Equipment, and Pool Heaters test procedures; these

payback periods may differ from those found under field conditions.

8-F.2 ENERGY CALCULATIONS

8-F.2.1 Water Heaters

The energy consumption in the LCC analysis is determined using the DOE test

procedure. The DOE test procedure calculates annual energy consumption, E annual 

# , as

1 

# follows:

E

= 365 × Q

annual dm



# Where:

Q dm 

# = the daily water heating energy consumption, btu/day, and

365 = number of days in a year.

Using test procedure equations, Q dm 

# is calculated to be equal to

o o 

# M × C × 

# ( 135 F

− 58 F 

# )

total p 

# Q

dm 

# = EF



# Where:

EF = energy factor,

M total 

# = mass associated with all 6 draws, lb,

C

p 

# = the specific heat of water computed at a temperature of (58 o 

# F +

135 o 

# F), btu/lb o 

# F,

135 o 

# F = tank thermostat setpoint temperature, o 

# F,

58 o 

# F = inlet water temperature, o 

# F, and

Q dm 

# = the daily water heating energy consumption, btu/day.

M total 

# is calculated by multiplying the total volume of water withdrawn (64.3

gallons) by the water density (8.204 lb/gallon) at the mean outlet water temp (135 o 

# F

water temp). M total 

# equals 527.5 lb/day. C

p 

# equals 0.9979 Btu/lb °F.

For gas-fired storage water heaters, gas-fired instantaneous water heaters, and oilfired storage water heaters, it is necessary to disaggregate electricity and fuel

consumption, since Q dm 

# is the sum of fuel and electricity consumption. DOE calculated

electricity consumption by determining burner operating hours and estimating electricity

8-F-1

# consumption. DOE calculated gas consumption by subtracting electricity consumption

from total water heater energy consumption (Q dm 

# ).



# 8-F.2.2 Pool Heaters

DOE calculated the average annual fossil fuel energy, E F 

# , using the DOE test

procedure: 2



# E

= BOH × Q

− ( POH

− BOH ) × Q

F IN P



# Where:

BOH = burner operating hours,

Q IN 

# = pool heater input rate, kBtu/h,

POH = pool operating hours, h/yr, and

Q P 

# = pilot light input rate, kBtu/yr.

To calculate differences in energy use by improved efficiency levels BOH was

calculated as follows:

LOAD BOH

= Q

IN 

# × E

t



# Where:

BOH = burner operating hours,

LOAD = pool heater heating load,

Q IN 

# = pool heater input rate, kBtu/h, and

E

t 

# = thermal efficiency.

Q IN 

# is 250 kbtu/h. The pool heater heating load is calculated to be 203 therms for

the baseline 78 percent thermal efficiency equipment and then set fixed for all other

design options.

DOE calculated the electricity consumption at selected energy efficiency levels

for each household using the method provided in the DOE test procedure:

EF

= 

# BOH × 

# PE



# Where:

BOH = 

# burner operating hours, and

PE= 

# electrical consumption of the heater.

8-F-2

# 8-F.2.3 Direct Heating Equipment

DOE calculated the average annual fuel energy for gas or oil vented heaters, E F 

# , for single-stage direct heating equipment using the following formula from the current

revision of DOE’s test procedure: 3



# E

F 

# = BOH

SS 

# × 

# ( Q

IN 

# − Q

P 

# ) + 

# 8760 × Q

P



# Where:

BOH 

# = burner operating hours, h,

Q in 

# = input capacity, kBtu/h (at the max input rate),

8760 = hours per year, and

Q

p 

# = pilot light input rate, kBtu/h.

The burner operating hours are calculated as follows:

BOH

SS 

# = 

# 1416 × A

F 

# × A × DHR

− 

# 1416 × B



# Where:

1,416 = national average heating load hours, h,

A F 

# = adjustment factor (0.7067),

PE 

# = maximum electric power, kW,

100,000 A



# =

, 341,000 × PE + 

# ( Q

− Q 

# ) × 

# η in P U



# DHR 

# = typical design heating requirements based on Q OUT 

# , 2,938 × Q

P 

# × 

# η

U 

# × A

B 

# = 100,000

100,000 = factor that accounts for percent and kBtu

Q P 

# = pilot light input rate, kBtu/h



# 2950 × AFUE × η × Q

SS in 

# η U 

# = 

# 2950 × η

SS 

# × Q

in 

# − AFUE × 2.033 × 4600 × Q

P



# η SS 

# = steady state efficiency

The DHR value only needs to be established for baseline units. Although each

design option affects the output capacity of the heater, the DHR is assumed to be

established according to the specifications of the baseline unit and remains constant

regardless of how the output capacity is affected.

The steady state efficiency ( 

# η SS 

# ) is calculated by solving for 

# η SS 

# in the equation

given in section 4.1.17 of the DOE test procedure.

The electricity consumption is calculated as follows:

8-F-3

# E

= BOH × PE

AE SS



# Where:

BOH SS 

# = burner operating hours, h, and

PE 

# = electricity demand when the product is firing, kW.



# 8-F.3 RESULTS TABLES

Table 8-F.3.1 to Table 8-F.3.8 show the rebuttable payback period calculation

results for the three product classes.



# 8-F.3.1 Water Heaters

8-F-4Table 8-F.3.1 Rebuttable Payback Analysis Table for 40 Gallon Gas-Fired Storage Water Heaters

Efficiency Level Energy FactorDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$MMBtu/yrkWh/yr$$/yryears00.59Standing Pilot, 1” ins$180$255$415$572.06$11.2824.910$987$33510.62Standing Pilot, 1.5” ins$187$265$11$428$591.23$11.2824.060$1,020$3233.020.63Standing Pilot, 2” ins$194$282$27$450$617.76$11.3323.590$1,068$3184.830.64Electronic Ignition, 1” ins,Power Vent$307$421$167$633$775.54$13.4222.60152$1,408$32438.640.65Electronic Ignition, 1.5”ins, Power Vent$315$432$178$647$789.10$13.4222.11150$1,436$31725.850.67Electronic Ignition, 2” ins,Power Vent$322$449$195$669$804.99$13.4221.61149$1,474$31020.360.80Condensing, 2” ins,Power Vent$454$622$367$894$824.39$13.4218.02140$1,719$26310.2*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-5Table 8-F.3.2 Rebuttable Payback Analysis Table for 50 Gallon Electric Storage Water Heaters

Efficiency Level Energy FactorDesign OptionCost DataEnergyUse DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$kWh/yr$$/yryears00.901.5" Foam Insulation (Baseline)$133$194$306$216.52$4.424818$523$52510.912" Foam Insulation$140$204$10$319$235.24$4.424765$554$5195.520.922.25" Foam Insulation$144$209$15$325$245.12$4.424713$571$5134.230.932.5" Foam Insulation$148$215$21$334$252.37$4.424662$586$5083.840.943" Foam Insulation$156$226$32$348$275.97$4.424613$623$5024.650.954" Foam Insulation$173$251$57$380$275.97$4.424564$656$4974.962.02” Foam Insulation, Heat Pump$542$743$549$1,018$439.69$9.322168$1,457$2433.372.202.5” Foam Insulation, ImprovedCompressor, Heat Pump$589$805$611$1,098$443.48$9.321971$1,542$2223.4*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-6Table 8-F.3.3 Rebuttable Payback Analysis Table for 32 Gallon Oil-Fired Storage Water Heaters

Efficiency Level Energy FactorDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$MMBtu/yrkWh/yr$$/yryears00.531” Fiberglass Insulation(Baseline)5777671,23064915727.61871,87979710.541.5” Fiberglass Insulation58377691,24264915727.10861,8917851.020.562” Fiberglass Insulation589784171,25364915726.14831,9017620.730.582.5” Fiberglass Insulation599804371,27964915725.23801,9277410.940.602” Foam Insulation596793261,26464915724.39771,9137220.550.622.5” Foam Insulation608815481,29264915723.61751,9417040.760.661” Fiberglass Insulation,Enhanced Flue Baffle6809001341,40364915722.18702,0516711.470.681” Foam Insulation,Enhanced Flue Baffle(Max Tech)6859061401,41064915721.52682,0596551.3*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-7Table 8-F.3.4 Rebuttable Payback Analysis Table for 199 kBtu/h Gas-Fired Instantaneous Water Heaters

Efficiency Level Energy FactorDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$MMBtu/yrkWh/yr$$/yryears00.62Standing Pilot (Baseline)282.42409.51684.12967.2863.8123.860.001,651.40373.4110.69Standing Pilot, ImprovedHX296.67430.1721712.08967.2863.8121.440.001,679.35342.000.8920.78Electronic Ignition,Improved HX326.63473.6264770.851,179.3864.1918.8826.591,950.23312.064.8730.80Electronic Ignition, PowerVent436.64633.13224986.661,179.3867.2418.3831.572,166.04309.308.0340.82Electronic Ignition,Improved HX, Power Vent474.06687.382781,060.061,179.3867.2417.9331.402,239.44303.448.4050.84Electronic Ignition,Improved HX, Power Vent762.551,105.706961,626.011,179.3867.2417.5131.232,805.38297.8515.2760.85Electronic Ignition,Improved HX, Direct Vent,Power Vent807.771,171.277621,714.721,179.3867.2417.3031.152,894.10295.1615.8870.92Electric Ignition, PowerVent, Direct Vent,Condensing884.591,282.658731,865.41877.0967.2415.9830.652,742.50277.9411.4380.95Electric Ignition, PowerVent, Direct Vent,Condensing (Max Tech)985.301,428.691,0192,062.99877.0967.2415.4730.452,940.08271.3412.63*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-88-F.3.2 Direct Heating EquipmentTable 8-F.3.5 Rebuttable Payback Analysis Table for Gas Wall Fan DHE (Over 42,000 Btu/hr)

Efficiency Level AFUEDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operating Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears074%Standing Pilot (Baseline)351474931.99823.6551.2184949.8361.601,756725175%Electronic Ignition, Two-Speed Blower37650833985.52823.6551.8888048.3967.051,8097073.0276%Electronic Ignition,Improved HX387523481,009.60823.6551.8886847.7666.171,8336982.9377%Electronic Ignition, TwoSpeed Blower, ImprovedHX407549751,052.19823.6551.8885747.1565.321,8766903.4480%Electronic Ignition,Induced Draft (MaxTech)4656281531,178.54823.6554.7182245.21103.752,0026714.6*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-9Table 8-F.3.6 Rebuttable Payback Analysis Table for Gas Wall Gravity DHE (over 27,000 Btu/h, up to 46,000 Btu/h)

Efficiency Level Thermal EfficiencyDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operating Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears064%Standing Pilot (Baseline)207280549.49823.6547.2084732.800.001,373486166%Standing Pilot, ImprovedHX234315$36606.83823.6547.2082031.860.001,4304744.6268%Standing Pilot, ImprovedHX250338$58643.51823.6547.2079430.970.001,4674623.9371%Standing Pilot, ImprovedHX285385106719.42823.6547.2075829.740.001,5434454.2472%Standing Pilot, ImprovedHX, Electronic Ignition354478199868.84961.7647.9081228.4313.161,8314308.1*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-10Table 8-F.3.7 Rebuttable Payback Analysis Table for Gas Floor DHE (over 37,000 Btu/h)

Efficiency Level Thermal EfficiencyDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operting Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears057%Standing Pilot (Baseline)357482947.461,161.3547.2186459.720.002,109814158%Standing Pilot, ImprovedHX38151432998.841,161.3547.2184958.720.002,1608014.0*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-11Table 8-F.3.8 Rebuttable Payback Analysis Table for Gas Room DHE (over 27,000 Btu/h, up to 46,000 Btu/h)

Efficiency Level Thermal EfficiencyDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operting Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears064%Standing Pilot (Baseline)226305597.34634.2146.8986432.610.001,232646165%Standing Pilot, ImprovedHX24132520629.34634.2146.8985032.130.001,2646383.6266%Standing Pilot, ImprovedHX25634641663.74634.2146.8983731.660.001,2986293.8367%Standing Pilot, ImprovedHX26335550677.13634.2146.8982431.210.001,3116213.1468%Standing Pilot, ImprovedHX27236763697.60634.2146.8981130.770.001,3326133.0583%Electronic Ignition, DualShaft Blower, ElectronicControls406548244987.98821.0651.0769624.3587.821,8095084.2*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-12Table 8-F.3.9 Rebuttable Payback Analysis Table for Gas Hearth DHE (over 27,000 Btu/h, up to 46,000 Btu/h)

Efficiency Level Thermal EfficiencyDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operting Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears064%Standing Pilot (Baseline)3594851,028.48634.2147.0386432.610.001,663536167%Standing Pilot, ImprovedHX357482-31,023.38698.2047.6487330.5514.141,7225072.0272%Standing Pilot, ImprovedHX5317162321,424.80698.2051.3980628.2061.402,1234818.3393%Standing Pilot, ImprovedHX8861,1967122,244.34698.2054.0362221.7778.502,9433898.7*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-138-F.3.3 Pool HeatersTable 8-F.3.10Rebuttable Payback Analysis Table for 250 kBtu/h Gas-Fired Pool Heaters (Baseline with Standing Pilot)

Efficiency Level Thermal EfficiencyDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operting Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears078%Standing Pilot (Baseline)$529$688$1,137.69$1,221.61$49.1821858.810.00$2,359$924.17179%Improved HX$540$702$14$1,156.88$1,221.61$49.1821558.120.00$2,378$913.921.87281%Improved HX$553$719$31$1,179.54$1,221.61$49.1821056.800.00$2,401$894.201.40382%Improved HX, MoreEffective Insulation(Combustion Chamber)$584$759$72$1,233.60$1,221.61$49.1820856.160.00$2,455$884.712.43483%Power Venting$674$876$189$1,390.52$1,313.53$50.6320551.2810.77$2,704$814.753.15584%Power Venting, ImprovedHX$735$956$268$1,496.89$1,313.53$50.6320350.6710.64$2,810$805.663.81686%Sealed Combustion,Improved HX$980$1,274$586$1,924.08$1,413.53$71.8019849.4910.39$3,338$809.278.51790%Sealed Combustion,Condensing$1,467$1,907$1,219$2,773.24$1,413.53$71.8018947.299.93$4,187$776.4912.38895%Sealed Combustion,Condensing, ImprovedHX (Max-Tech)$1,603$2,084$1,396$3,010.38$1,413.53$71.8017944.809.41$4,424$739.4011.17*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-14Table 8-F.3.11Rebuttable Payback Analysis Table for 250 kBtu/h Gas-Fired Pool Heaters (Baseline with ElectronicIgnition)

Efficiency Level Thermal EfficiencyDesign OptionCost DataEnergy Use DataSummary EconomicsManufacturer Costs($ per unit)Consumer Costs($ per unit)

Manufacturer Production Cost (MPC) Total Manufacturer Selling Price (MSP) Incremental MSP Retail Installation Maintenance & Repair Burner Operting Hours (BOH) Fuel Electricity Total Installed Costs Total Operating Costs Simple Payback2008$2008$2008$$$$hrsMMBtu/yrkWh/yr$$/yryears078%Electronic Ignition(Baseline)$548$712$1,178.56$1,313.53$48.8321854.560.55$2,492$860.71179%Improved HX$558$725$13$1,195.99$1,313.53$48.8321553.870.54$2,510$850.431.70281%Improved HX$572$744$31$1,220.40$1,313.53$48.8321052.540.53$2,534$830.641.39382%Improved HX, MoreEffective Insulation(Combustion Chamber)$603$784$72$1,274.46$1,313.53$48.8320851.900.52$2,588$821.102.42483%Power Venting$674$876$164$1,398.26$1,313.53$50.6320551.2810.77$2,712$814.754.78584%Power Venting, ImprovedHX$735$956$243$1,504.62$1,313.53$50.6320350.6710.64$2,818$805.665.92686%Sealed Combustion,Improved HX$980$1,274$562$1,931.82$1,413.53$71.8019849.4910.39$3,345$809.2716.59790%Sealed Combustion,Condensing$1,467$1,907$1,195$2,780.97$1,413.53$71.8018947.299.93$4,195$776.4920.21895%Sealed Combustion,Condensing, ImprovedHX (Max-Tech)$1,603$2,084$1,372$3,018.11$1,413.53$71.8017944.809.41$4,432$739.4015.99*The manufacturing production cost (MPC) includes the direct labor, direct material, and direct overhead.** The manufacturing selling price (MSP) includes manufacturer profit and non-production costs, such as selling, general and administrative expenses, researchand development, and interest.8-F-15

# REFERENCES

1. Department Of Energy, Appendix E to Subpart B of Part 430-Uniform Test Method For

Measuring The Energy Consumption Of Water Heaters 

# . filed as "WH Test Procedure 10

CFR 430 subpart B, Appendix E".

2. Department Of Energy, Appendix P to Subpart B of Part 430-Uniform Test Method For

Measuring The Energy Consumption Of Pool Heaters 

# . filed as "PH Test Procedure 10

CFR 430 subpart B, Appendix P".

3. Department Of Energy, Appendix O to Subpart B of Part 430-Uniform Test Method For

Measuring The Energy Consumption Of Vented Home Heating Equipment 

# . filed as "WH

Test Procedure 10 CFR 430 subpart B, Appendix E".

8-F-16