Document ID: EPA-HQ-OPP-2013-0742-0003
Agency: epa
Document Type: Supporting & Related Material
Title: 
Posted Date: 2014-02-05T05:00Z

ATTACHMENT F
                                       
            Work Sheets used to Calculate Respondent Labor Costs  
This attachment is available as part of the electronic docket EPA-HQ-OPP-2013-0742 and is part of the ICR's Supporting Statement.
                                       
Respondent Labor Costs
Item
                                    Formula
                               Labor Category[2]

                                       
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
= W
                                    $54.34
                                    $28.88
                                    $17.23
Benefits Percentage[3]
Lb = B/W
                                     44.6%
                                     44.6%
                                     44.6%
Benefits per hour
B = W*Lb
                                    $24.24
                                    $12.88
                                     $7.68
Loaded Hourly Rate
Wb = W+B = W(1+Lb)
                                    $78.58
                                    $41.76
                                    $24.91
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $39.29
                                    $20.88
                                    $12.46
Fully Loaded Hourly Rate
Wf = Wb+OH = W+B+OH
                                    $117.86
                                    $62.64
                                    $37.37
1. Source: Bureau of Labor Statistics, NAICS 325300  -  Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing, May 2012, http://www.bls.gov/oes/current/naics4_325300.htm 
2. Standard Occupational Codes:
   Management:  11-0000, Management Occupations
   Technical:        19-0000, Life Physical, and Social Science Occupations
   Clerical:           43-0000, Office and Administrative Support Occupations
3. Total benefits/wages based on June 2013 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 2-34.  The loading for indirect costs is within the range of 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance. 

                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
                                       
     Work Sheets used to Calculate EPA and Federal Government Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2013-0742 and is part of the ICR's Supporting Statement

EPA and Federal Government Labor Costs
Item
                                    Formula
                               Labor Category[2]

                                       
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
= W
                                    $55.66
                                    $36.11
                                    $20.59
Benefits Percentage[3]
Lb = B/W
                                     44.6%
                                     44.6%
                                     44.6%
Benefits per hour
B = W*Lb
                                    $24.82
                                    $16.11
                                     $9.18
Loaded Hourly Rate
Wb = W+B = W(1+Lb)
                                    $80.48
                                    $52.22
                                    $29.77
Overhead Percentage[4]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $40.24
                                    $26.11
                                    $14.89
Fully Loaded Hourly Rate
Wf = Wb+OH = W+B+OH
                                    $120.73
                                    $78.32
                                    $44.66
1. Source: Bureau of Labor Statistics, NAICS 999100  -  Federal Executive Branch, May 2012, http://www.bls.gov/oes/current/naics4_999100.htm 
2. Standard Occupational Codes:
   Management:  11-0000, Management Occupations
   Technical:        19-0000, Life Physical, and Social Science Occupations
   Clerical:           43-0000, Office and Administrative Support Occupations
3. Total benefits/wages based on June 2013 Employer costs for employee compensation, All Civilian nonfarm workers, ftp://ftp.bls.gov/pub/special.requests/ocwc/ect/ececqrtn.pdf
4. U.S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pp. 2-34.  The loading for indirect costs is within the range of 20-70% of the loaded labor rate (wage + benefits) suggested in EPA guidance.