Job Profitability Report
16 SEER AC Changeout, 4-ton
Job #2026-0512-AC · 5/3/2026 – 5/4/2026 · Customer: anonymized for sharing · Indianapolis, IN
accomptant.io
Revenue
$14,800
Total cost
$8,310
+$780 vs estimate
Gross profit
$6,490
Est: $7,270
Margin
43.9%
Est: 49.1%
Headline insight
3 of your last 11 AC changeouts had post-install callbacks within 7 days. That’s a 27% callback rate against an industry target of under 8%.
This job’s $210 callback is one symptom. The pattern is the leak to fix — not the materials variance.
Materials
| Line item | Estimated | Actual | Variance |
|---|---|---|---|
Carrier 4-ton condenser (16 SEER) Supplier mid-month price update | $3,200 | $3,400 | +$200 |
Evaporator coil + line set | $820 | $850 | +$30 |
R-410A refrigerant (initial charge) | $160 | $180 | +$20 |
Misc materials (electrical, plumbing, fittings) | $200 | $220 | +$20 |
| Materials subtotal | $4,380 | $4,650 | +$270 |
Labor
| Line item | Estimated | Actual | Variance |
|---|---|---|---|
Lead tech (Jake) @ $85/hr loaded 12 hrs planned, 14 hrs actual — extra time on line-set bend | $1,020 | $1,190 | +$170 |
Helper (Marco) @ $55/hr loaded 10.5 hrs planned, 12 hrs actual | $580 | $660 | +$80 |
| Labor subtotal | $1,600 | $1,850 | +$250 |
Subcontractors
| Line item | Estimated | Actual | Variance |
|---|---|---|---|
Electrical sub — 240V circuit upgrade | $350 | $400 | +$50 |
| Subcontractors subtotal | $350 | $400 | +$50 |
Callback (5/9)
| Line item | Estimated | Actual | Variance |
|---|---|---|---|
Tech revisit 5/9 — low refrigerant pressure 2 hrs @ $85/hr — slow leak at coil flare | $0 | $170 | +$170 |
Refrigerant top-off (R-410A) | $0 | $40 | +$40 |
| Callback (5/9) subtotal | $0 | $210 | +$210 |
Allocated overhead
| Line item | Estimated | Actual | Variance |
|---|---|---|---|
Allocated overhead (8.1% of revenue, last 90d avg) | $1,200 | $1,200 | — |
| Allocated overhead subtotal | $1,200 | $1,200 | — |
AI summary
This job came in 5.3 percentage points under your estimated margin (43.9% actual vs 49.1% estimated). Materials ran $270 over plan (mid-month supplier price update on the Carrier condenser) and labor ran $250 over (extra time on the line-set bend).
The bigger flag is the $210 callback on 5/9 — slow refrigerant leak at the evap coil flare. Across your last 30 days, 3 AC changeout jobs had post-install callbacks within 7 days. Recommend a root-cause review with Jake and Marco on flare technique before the summer push.
Net: still a profitable job, but the callback rate is the leak to fix, not the materials variance.
Benchmark
- Industry margin for 16-SEER residential AC changeouts: 38–45%
- Your shop’s 90-day AC changeout average: 41.2%
- This job: 43.9% (above your average, within industry range)
- Callback rate on AC changeouts (last 30d): 3 of 11 jobs = 27% (industry target: under 8%)
Generated by Accomptant · accomptant.io
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