ATTACHMENT J

Work Sheets to Calculate Industry and EPA Labor Costs

INDUSTRY LABOR COSTS

Labor Category	

Formula	

Managerial	

Technical	

Clerical



Unloaded Hourly Rate1	

= W	$48.31 	$31.26 	$15.78 



Benefits Percentage2 	

Lb = B/W	43%	43%	43%



Benefits per hour	

B = W*Lb	$20.77 	$13.44 	$6.79 



Loaded Hourly Rate	

Wb = W + B 

       = W(1+Lb)	$69.08 	$44.70 	$22.57 



Overhead Percentage3	

Lo = OH/Wb	50%	50%	50%



Overhead per hour	

OH = Wb*Lo	$34.54 	$22.35 	$11.28 



Fully Loaded Hourly Rate	

Wf = Wb + OH

=  W + B + OH 	$103.62 	$67.05 	$33.85 



1.  Data Source:    HYPERLINK
"http://www.bls.gov/oes/current/naics4_325300.htm" 
http://www.bls.gov/oes/current/naics4_325300.htm   

     Management:   11-0000, Management Occupations

     Technical:   19-0000, Life, Physical, and Social Science
Occupations

     Clerical:    43-0000, Office and Administrative Support Occupations

     May 2006 data

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. 

EPA LABOR COSTS

Labor Category	

Formula	

Managerial	

Technical	

Clerical



Unloaded Hourly Rate1	

= W	$47.16 	$31.18 	$18.29 



Benefits Percentage2	

Lb = B/W	43%	43%	43%



Benefits per hour	

B = W*Lb	$20.28 	$13.41 	$7.86 



Loaded Hourly Rate	

Wb = W + B 

       = W(1+Lb)	$67.44 	$44.59 	$26.15 



Overhead Percentage3	

Lo = OH/Wb	50%	50%	50%



Overhead per hour	

OH = Wb*Lo	$33.72 	$22.29 	$13.08 



Fully Loaded Hourly Rate	

Wf = Wb + OH

=  W + B + OH 	$101.16 	$66.88 	$39.23 



1.  Data Source:    HYPERLINK
"http://www.bls.gov/oes/current/naics4_999100.htm" 
http://www.bls.gov/oes/current/naics4_999100.htm     

     Management:   11-0000, Management Occupations

     Technical:   19-0000, Life, Physical, and Social Science
Occupations

     Clerical:    43-0000, Office and Administrative Support Occupations

     May 2006 data

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. 



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