
                                                  Attachment F

                           Work Sheet used to Calculate EPA 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: 999100
 Federal Executive Branch
 Labor Category:
 Formula
  Managerial
  Technical
   Clerical
 Unloaded Hourly Rate1
 = W
                                    $57.02 
                                    $37.15 
                                    $21.19 
 Benefits Percentage2
 Lb = B/W
                                     46.0%
                                     46.0%
                                     46.0%
 Benefits per hour
 B = W*Lb
                                    $26.24 
                                    $17.10 
                                    $9.75 
 Loaded Hourly Rate
 Wb = W + B =
 W(1+Lb)
                                    $83.26 
                                    $54.25 
                                    $30.94 
 Overhead Percentage3
 Lo = OH/Wb
                                      50%
                                      50%
                                      50%
 Overhead per hour
 OH = Wb*Lo
                                    $41.63 
                                    $27.12 
                                    $15.47 
 Fully Loaded Hourly
 Rate
 Wf = Wb + OH
 = W + B + OH
                                   $124.89 
                                    $81.37 
                                    $46.41 

 1.  Data Source:  BLS http://www.bls.gov/oes/current/naics4_999100.htm  May 2015 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.
