Attachment G -IR-4 Costs

ATTACHMENT G:

Work Sheets used to Calculate IR-4 Labor Costs

NAICS: 541600
IR-4 & Consulting
Labor Category:

Formula

Managerial

Technical

Clerical

Unloaded Hourly Rate1

=W

$68.39

$34.52

$18.92

Benefits Percentage2

Lb = B/W

46.3%

46.3%

46.3%

Benefits per hour

B = W*Lb

$31.67

$15.99

$8.76

Loaded Hourly Rate

Wb = W + B =
W(1+Lb)

$100.06

$50.51

$27.68

Overhead Percentage3

Lo = OH/Wb

50%

50%

50%

Overhead per hour

OH = Wb*Lo

$50.03

$25.25

$13.84

Fully Loaded Hourly
Rate

Wf = Wb + OH
= W + B + OH

$150.10

$75.76

$41.52

1. Data Source: BLS

http://www.bls.gov/oes/current/naics4_541600.htm

May 2014 data

NAICS 541600 - Management, Scientific, and Technical Consulting Services
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. The average for non farm, non federal civilian workers.
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