Cost estimates for Absorbers 2A and 2B were developed by the Babcock and Wilcox Company . Both Absorbers 2A and 2B are cylindrical with the same cross-section (and superficial velocity) as Absorber 1. Absorber 2B also has the same packing configuration as Absorber 1, which gives a direct cost comparison of rectangular and cylindrical construction. Absorber 2A uses two dual-flow trays and a spray nozzle distributor instead of structured packing in the bottom absorber section.