Independent Review · Updated June 2026

2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

Budget-friendly 2-ton system with solid 14 SEER and 96% AFUE efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers strong efficiency ratings at an affordable $643 price point, making it ideal for budget-conscious homeowners replacing older units or upgrading rental properties. The 96% AFUE and 14 SEER ratings keep operating costs reasonable, though it lacks the variable-speed features found in premium models.

Review

The Goodman 2-ton gas furnace and air conditioner system represents solid value in the budget HVAC category. At $643, it delivers a complete heating and cooling solution built on Goodman's reputation for no-nonsense reliability. This upflow A-coil configuration suits most residential installations, and the 96% AFUE furnace paired with a 14 SEER air conditioner meets modern energy codes without premium pricing. It's an honest workhorse designed for homeowners prioritizing affordability over advanced features.

Performance specs are straightforward. The furnace generates 60,000 BTU of heating output with two-stage burners, while the air conditioner handles 24,000 BTU of cooling (the 2-ton rating). The multi-speed ECM blower runs up to 1200 CFM and adjusts automatically, improving comfort compared to fixed-speed motors. The single-stage compressor operates at 115V with modest electrical demands: 14.3 to 25 amps breaker size. Operating at 71 dB, it's moderately loud during peak cooling, typical for budget equipment in this class.

Pros & Cons

Pros

  • 96% AFUE heating efficiency reduces natural gas consumption significantly compared to older furnaces
  • 14 SEER cooling efficiency meets Energy Star standards and qualifies for some utility rebates
  • Multi-speed ECM blower motor adjusts airflow from 0 to 1200 CFM for comfort and efficiency
  • Lifetime heat exchanger warranty plus 10-year unit replacement coverage provides solid long-term protection
  • Single-stage rotary compressor is proven reliable with straightforward service requirements

Cons

  • Single-stage compressor cycles on and off rather than modulating, reducing efficiency on mild days
  • Two-stage burner lacks the continuous modulation of high-end furnaces for fine-tuned heating control
  • 71 dB noise level is noticeably louder than premium variable-capacity systems during operation
  • R454B refrigerant requires EPA certification for any service work beyond routine maintenance

Who Should Buy

Best For

Small to mid-size homeowners in moderate climates needing cost-effective heating and cooling without premium features. This system also works well for rental properties or vacation homes where upfront savings matter more than advanced comfort controls.

Consider Alternatives If

Buyers in extreme climates needing maximum efficiency, those prioritizing quiet operation, or homeowners wanting modulating compressors that adjust speed throughout the heating and cooling cycle.

2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Installation is straightforward for experienced HVAC technicians. The unit requires PVC exhaust piping, standard refrigerant connections with 3/8-inch liquid and 3/4-inch suction lines, and proper electrical service. Dimensions are compact at 34.5 inches high, 17.5 inches wide, and 28.75 inches deep, fitting most standard closets. The A-coil design suits upflow furnace configurations. Proper ductwork sizing and airflow balancing remain critical for optimal performance regardless of equipment grade.

Warranty & Reliability

Goodman backs this system with lifetime coverage on the heat exchanger, 10-year unit replacement warranty, and 10-year parts coverage when registered online. The heat exchanger warranty is valuable since that component represents the furnace's core. Registration is straightforward and unlocks the extended protection. This warranty structure is competitive at the budget price point, though premium brands offer longer component coverage.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size14.3 amps
Tonnage3 Ton
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this system suitable for a 2-ton cooling load? +
Yes, the 24,000 BTU cooling capacity equals exactly 2 tons. However, professional load calculations using Manual J ensure proper sizing for your specific home. Undersizing causes inadequate cooling on peak days; oversizing wastes energy. Have a contractor verify the tonnage matches your home's cooling requirements before installation.
What electrical service does this furnace require? +
The system operates on standard 115V single-phase 60 Hz power, typical for homes with central AC. Breaker sizing ranges from 14.3 to 25 amps, so a dedicated 20-amp circuit works well. Most homes already have compatible electrical infrastructure, avoiding expensive upgrades required by high-capacity units.
How does the 14 SEER rating compare to current standards? +
14 SEER exceeds federal minimum requirements (13 SEER in most regions) and qualifies for Energy Star status. It's solid mid-range efficiency. Premium variable-capacity systems achieve 18-22 SEER, but cost substantially more. For budget buyers, 14 SEER provides meaningful energy savings versus older 8-10 SEER units.
Can I upgrade just the air conditioner later without replacing the furnace? +
Technically yes, but matching tonnage and refrigerant type matters. This 2-ton system uses R454B refrigerant; future AC units should match that specification. Mixing equipment from different generations works but may void warranties. Plan for simultaneous replacement when major repairs become necessary.
Does online warranty registration affect my coverage? +
Yes, registration unlocks the full 10-year parts and unit replacement warranty. Without registration, you're limited to the manufacturer's basic warranty, typically 1-3 years. Registration is free and takes minutes online using your purchase documentation.

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