CAC Cost v3.0 -- October 3, 200 These cost estimates represent the average costs of multiple designs at each efficiency level. They are based on 

reverse engineering inputs and assumptions for baseline equipment produced under each designated efficiency 

standard. Cost data were developed from several sources and do not represent the designs or costs of a particular 

manufacturer, component supplier, or product. They may not represent equipment produced under the current 

efficiency standard.

Enter a new cost under "New" next to the desired cost object to see the effect on the relative cost estimate.

Split Air Conditioners (cased coil) - 3 Ton

Efficiency Standard (SEER) 10 11 12 13 14

Original Relative Cost 1.00 1.12 1.27 1.44 1.60

New Relative Cost 1.00 1.12 1.27 1.44 1.60

Cost Component Original New Original New Original New Original New Original New

Coil Materials $36.18 $39.20 $59.31 $69.63 $94.85

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

Coil Materials $24.61 $30.28 $30.32 $41.25 $47.37

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

Refrigerant Matl $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 $367.36 $412.29 $412.29 $467.77 $467.77 $528.96 $528.96 $587.52 $587.52

Direct Material $278.71 $278.71 $320.86 $320.86 $355.86 $355.86 $406.21 $406.21 $452.90 $452.90

Direct Labor (incl. benefits) $25.12 $25.12 $26.06 $26.06 $26.72 $26.72 $27.52 $27.52 $28.83 $28.83

Overhead (incl. benefits) $41.49 $41.49 $43.10 $43.10 $50.86 $50.86 $55.34 $55.34 $60.37 $60.37

Full Cost (no freight-out) $345.33 $345.33 $390.03 $390.03 $433.44 $433.44 $489.08 $489.08 $542.10 $542.10 Outside Unit Indoor Unit Other

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