                                                  Attachment H

                          Work Sheets used to Calculate EPA Labor Costs

 This attachment is available as part of the electronic docket for EPA ICR #0276.14 available at www.regulations.gov, Docket ID No. EPA-HQ-OPP-2013-0617.



 NAICS: 999100
 Federal Executive Branch
 Labor Category:
 Formula
  Managerial
  Technical
   Clerical
 Unloaded Hourly Rate1
 = W
      $55.66
      $36.11
      $20.59
 Benefits Percentage2
 Lb = B/W
        44%
        44%
        44%
 Benefits per hour
 B = W*Lb
      $24.74
      $16.05
       $9.15
 Loaded Hourly Rate
 Wb = W + B =
 W(1+Lb)
      $80.40
      $52.16
      $29.74
 Overhead Percentage3
 Lo = OH/Wb
        50%
        50%
        50%
 Overhead per hour
 OH = Wb*Lo
      $40.20
      $26.08
      $14.87
 Fully Loaded Hourly
 Rate
 Wf = Wb + OH
 = W + B + OH
     $120.60
      $78.24
      $44.61

 1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_999100.htm  May 2012 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.
