The mass flow rate of flue gas handled by the Panda FEED plant is 81% of that handled by the Mustang FEED. The mass flow rate of CO 2 captured and compressed is 69%. In this section, the adjusted direct field costs of each process area are scaled using a capacity factor rule. This scaling does not account for key design differences such as the lengths of ductwork and the use of air cooling vs. water cooling, which are discussed in Section 6. The goal is instead to estimate the cost of a design similar to the Mustang FEED if it were scaled down to a design case comparable to the Panda FEED capacity. Equation 1 was used to scale the costs of each area, using a capacity factor ratio of 81% or 69% to scale with the flue gas rate or the CO 2 rate, respectively.