EPA 's analysis indicates that the first year , 60 percent ( 2,895 ) of the small entities will expend less than 1 percent of their annual revenue for the rule 's compliance costs , 12 percent ( 569 ) will expend between 1 percent and 3 percent , and 119 or 2 percent will expend 3 percent or more of their annual revenues for compliance .
The EPA 's rule is extremely expensive to comply with .