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<br /> <br /> 2-1 <br />DRAFT for review purposes only. Use of contents on this sheet is subject to the limitations specified at the end of this document. <br />Section 2 <br />Development of Unit Costs <br />Unit costs for direct labor, services and supplies, and management and administration were developed. <br />These unit costs – when multiplied by the labor hours used to provide CUPA and Pretreatment Program <br />services – result in cost-of-service fees for each service. The development of unit costs is presented in <br />this section. <br />2.1 Direct Labor Unit Costs <br />Direct Labor costs are the salaries and benefits for job classifications that perform CUPA and <br />Pretreatment Program functions. The two job classifications that perform these functions are the <br />Environmental Protection Specialist I/II and the Environmental Services Supervisor. The job descriptions <br />for the Environmental Protection Specialist I/II and the Environmental Services Supervisor positions are <br />shown in Appendix A, Table A-1. <br />The hourly rate for salaries is based on the top step for the salary range of the Environmental Protection <br />Specialist I/II and the Environmental Services Supervisor. The markup for benefits recovers the cost of <br />FICA, PERS, Health Insurance, and Medicare expenses for the Environmental Protection Specialist I/II <br />and the Environmental Services Supervisor positions. The detailed calculation of the markup percentage <br />is shown in Appendix A, Table A-1. <br />The unit cost used to recover Direct Labor costs are in the form of an hourly rate for the Environmental <br />Protection Specialist I/II and the Environmental Services Supervisor positions for time spent <br />implementing the CUPA and Pretreatment Programs. The unit cost for Direct Labor costs is the same for <br />both the CUPA and Pretreatment Programs. <br />Calculation of the Environmental Protection Specialist I/II and the Environmental Services Supervisor <br />hourly rate for Direct Labor costs for FY21 – FY26 is shown in the table below. <br /> <br />Table 2-1. Direct Labor Costs and Hourly Rates <br /> <br /> <br /> <br />FY21 FY22 FY23 FY24 FY25 FY26 <br />Budget Projected Projected Projected Projected Projected <br />Job Classification % increase >0% 0% 3%3% 3% <br />Environmental Protection Specialist I/II <br />Salaries Hourly Rate $51.77 $51.77 $51.77 $53.32 $54.92 $56.57 <br />Benefits <br />% Markup 51% 51% 51% 51% 51% 51% <br />$ Markup $26.51 $26.51 $26.51 $27.30 $28.12 $28.96 <br />Hourly Rate $78.28 $78.28 $78.28 $80.62 $83.04 $85.53 <br />Environmental Services Supervisor <br />Salaries Hourly Rate $58.47 $58.47 $58.47 $60.22 $62.03 $63.89 <br />Benefits <br />% Markup 51% 51% 51% 51% 51% 51% <br />$ Markup $29.94 $29.94 $29.94 $30.83 $31.76 $32.71 <br />Hourly Rate $88.41 $88.41 $88.41 $91.05 $93.79 $96.60 <br />31