                                                  Attachment E

             Work Sheet used to Calculate State (Reporting Agency) and Applicator Labor Costs
  This attachment is available as part of the electronic docket EPA-HQ-OPP-2016-0460 and is part of the ICR's Supporting Statement



 NAICS: 999200
 State Government
 Labor Category:
 Formula
  Managerial
  Technical
   Clerical
 Unloaded Hourly Rate1
 = W
                                    $41.65 
                                    $28.45 
                                    $19.47 
 Benefits Percentage2
 Lb = B/W
                                     46.0%
                                     46.0%
                                     46.0%
 Benefits per hour
 B = W*Lb
                                    $19.17 
                                    $13.09 
                                    $8.96 
 Loaded Hourly Rate
 Wb = W + B =
 W(1+Lb)
                                    $60.82 
                                    $41.54 
                                    $28.43 
 Overhead Percentage3
 Lo = OH/Wb
                                      50%
                                      50%
                                      50%
 Overhead per hour
 OH = Wb*Lo
                                    $30.41 
                                    $20.77 
                                    $14.22 
 Fully Loaded Hourly
 Rate
 Wf = Wb + OH
 = W + B + OH
                                    $91.23 
                                    $62.31 
                                    $42.65 

 1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_999200.htm May 2015 data
    NAICS 999200 - State Government
    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.
