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05_chap_wang.qxd  05/05/2004  3:46 pm  Page 241
                    Wet and Dry Scrubbing                                                     241

                               ASC = (USC)(ASR)                                            (27)
                                                       7
                               ASC = (0.20/1000)(1.26 × 10 ) = $2,520
                          3. Annual operating labor costs are estimated by assuming that for every 8-h shift the
                             scrubbing system is operated, 0.5 h are required to maintain the wet scrubber. With
                             labor cost at $12.96/h (see Table 7),
                                Annual operating labor hours = (0.5 h/shift)(3 shifts/d)(5 d/wk) (50 wk/yr)
                                Annual operating labor hours = 375 h/yr
                                Annual operating labor cost = (375 h/yr)($12.96 /h) = $4,860/yr
                             Supervisor labor cost is estimated at 15% of operator labor cost (see Table 7):
                                Annual supervisor labor cost = (15%)(annual operator labor cost)
                                Annual supervisor labor cost = (0.15)($4,860) = $729/yr

                          4. The annual maintenance labor cost is estimated by assuming that for every 8-h shift
                             the scrubbing system is operated, 0.5 h are required to maintain the wet scrubber.
                             The maintenance labor cost is based on rate of $14.26 per hour. This cost for this
                             example is determined as follows:
                                Annual maintenance labor hours = (0.5 h/shift)(3 shifts/d)(5 day/wk)(50 wk/yr)
                                Annual maintenance labor hours = 375 h/yr
                                Annual maintenance labor cost = (375 h/yr) ($14.26/h) = $5,350

                          5. Annual Maintenance Materials Cost
                             The maintenance material cost is estimated by assuming it is equivalent to 100%
                             maintenance labor cost. This cost for this example is determined as follows:

                                Annual maintenance materials cost = (100%)(annual maintenance labor cost)
                                Annual maintenance materials cost = (1.0)($5,350) = $5,350/yr

                          6. The total direct annual costs is the summation of direct costs:

                               AEC                           = $2,340
                               ASC                           = $2,520
                               Annual operating labor cost   = $4,860
                               Annual supervisor labor cost  = $729
                               Annual maintenance cost       = $5,350
                               Annual maintenance materials cost = $5,350
                               Total Annual Direct Cost      = $21,100

                       C. Indirect Annual Costs
                          Table 7 lists indirect cost factors. These factors are utilized to determine indirect annu-
                          al costs (ICA) for this example as follows:

                               Overhead       = 0.60(annual operating labor and maintenance costs)
                               Overhead       = 0.60($4,860 + $729 + $5,350 + 5,350) = $9,770
                               Property tax   = 0.01(TCC)
                               Property tax   = 0.01($100,000) = $1,000
                               Insurance      = 0.01(TCC)
                               Insurance      = 0.01($100,000) = $1,000
                               Administration  = 0.02(TCC)
                               Administration  = 0.02($100,000) = $2,000
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