Sheet metal & Air Conditioning Contractors’ National Association


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Guide to Determining Shop Burden


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SMACNA's Guide to Determining Shop Burden is based on a study of SMACNA Contractors and is designed to provide the industry with a better understanding of shop burden costs in sheet metal and HVAC operations.

The booklet explains the uniqueness of the market, provides examples of shop burden costs, including lists of what should considered as part of this expense. The publication also includes basic formulas used in the industry for recovering shop burden costs.