                                       
                                       
                                       
                                 Attachment C

Agency Labor Costs - 2009 Data 

Labor Category

Formula

Managerial

Technical

Clerical

Unloaded Hourly Rate[1]

= W
                                    $52.19
                                    $34.59
                                    $19.70

Benefits Percentage[2]

Lb = B/W
                                      43%
                                      43%
                                      43%

Benefits per hour

B = W*Lb
                                    $22.75
                                    $15.08
                                     $8.59

Loaded Hourly Rate

Wb = W + B 
       = W(1+Lb)
                                    $74.94
                                    $49.67
                                    $28.29

Overhead Percentage[3]

Lo = OH/Wb
                                      50%
                                      50%
                                      50%

Overhead per hour

OH = Wb*Lo
                                    $37.47
                                    $24.84
                                    $14.14

Fully Loaded Hourly Rate

Wf = Wb + OH
=  W + B + OH 
                                    $112.42
                                    $74.51
                                    $42.43

1.  Data Source:  http://www.bls.gov/oes/2009/may/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 2009 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. 

