                                 Attachment D
                                       
             Work Sheets used to Calculate Industry Labor Costs  
This attachment is available as part of the electronic docket EPA-HQ-OPP-2015-0231 and is part of the ICR's Supporting Statement.

NAICS:  325300
Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
Labor Category:
Formula
                                  Managerial
                                   Technical
                                   Clerical
Unloaded Hourly Rate1
 = W
                                    $57.76 
                                    $32.46 
                                    $18.18 
Benefits Percentage2
Lb = B/W
                                     45.0%
                                     45.0%
                                     45.0%
Benefits per hour
B = W*Lb
                                    $26.00 
                                    $14.61 
                                    $8.18 
Loaded Hourly Rate
Wb = W + B = W(1+Lb)
                                    $83.76 
                                    $47.07 
                                    $26.36 
Overhead Percentage3
Lo = OH/Wb
                                      50%
                                      50%
                                      50%
Overhead per hour
OH = Wb*Lo
                                    $41.88 
                                    $23.54 
                                    $13.18 
Fully Loaded Hourly Rate
Wf = Wb + OH
 = W + B + OH  
                                   $125.64 
                                    $70.61 
                                    $39.55 

1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_325300.htm     May 2013 data
     NAICS 325300 - Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
     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.


                                       
