                                Attachment D.1
                                       
     Work Sheets used to Calculate EPA and Federal Government Labor Costs
This attachment is available as part of the electronic docket EPA-HQ-OPP-2011-0766 and is part of the ICR's Supporting Statement
                                       

NAICS: 999100 
Federal Executive Branch
Labor Category:
Formula
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate[1]
 = W
                                    $55.64 
                                    $33.23 
                                    $20.06 
Benefits Percentage[2]
Lb = B/W
                                      44%
                                      44%
                                      44%
Benefits per hour
B = W*Lb
                                    $24.26 
                                    $14.49 
                                    $8.75 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $79.90 
                                    $47.72 
                                    $28.81 
Overhead Percentage[3]
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $39.95 
                                    $23.86 
                                    $14.40 
Fully Loaded Hourly Rate
Wf = Wb + OH
                                   $119.85 
                                    $71.58 
                                    $43.21 

 = W + B + OH 




1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_999100.htm     May 2010 data
     NAICS  999100 -  Federal Executive Branch
     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 
2. Fringe benefits/wage per hour.   
3. U. S. Environmental Protection Agency, EPA Air Pollution Control Cost Manual, Sixth Edition, EPA-452-02-001, January 2002, pg. 2-34.  The loading for indirect costs is within the range of 20-70% of the load labor rate (wage + benefits) suggested in EPA guidance.

