Independent Review · Updated June 2026

3.5 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

97% AFUE furnace with 13 SEER cooling at an aggressive price point

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$415
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Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ combo system delivers exceptional heating efficiency at a contractor-friendly price, making it ideal for budget-conscious homeowners replacing aging equipment. The 97% AFUE rating and modulating burner mean lower heating bills year-round, while 13 SEER cooling handles moderate climates adequately.

Review

The ACiQ 3.5 ton gas furnace and air conditioner system represents a calculated balance between performance and affordability in a competitive market. At $415, it positions itself as a value option for contractors and homeowners seeking reliable equipment without paying for premium features. The combination of 97% AFUE heating and 13 SEER cooling provides modern efficiency standards at a price point that encourages contractor adoption.

Heating output reaches 120,000 BTU with a modulating burner that adjusts flame intensity for comfort and efficiency. Cooling delivers 42,000 BTU through a reciprocating compressor and single stage design. The variable speed ECM blower motor manages airflow up to 2000 CFM, responding intelligently to heating and cooling demands. Energy Star certification confirms that this system meets federal efficiency standards, potentially qualifying buyers for utility rebates that offset the initial investment.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
  • Modulating burner stages provide precise heat control and quieter operation than single-stage competitors
  • Variable speed ECM blower motor adjusts CFM up to 2000, improving comfort and reducing runtime
  • Energy Star certified system qualifies for rebates in many utility territories
  • 10 year warranty with online registration covers parts comprehensively
  • Single stage reciprocating compressor uses R410A and pairs well with existing ductwork

Cons

  • 13 SEER cooling is adequate but not premium, lags behind 16+ SEER models in hot climates
  • 75 dB noise level runs slightly louder than variable capacity compressor systems
  • Single stage compressor cycles on/off rather than modulating, affecting comfort in extreme heat

Who Should Buy

Best For

Contractors installing replacement systems in moderate climates where heating dominates cooling demands will appreciate the value and efficiency. Homeowners in northern regions prioritizing winter performance over summer cooling will see the best ROI on their heating bills.

Consider Alternatives If

Buyers in hot, humid climates needing aggressive cooling should look at 16+ SEER models with variable capacity compressors instead.

3.5 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas F
$415
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Installation

Installation suits upflow and downflow configurations with an A-coil design that integrates into existing ductwork. The unit requires standard electrical service at 115V, 1 phase, 60Hz with circuit breaker sizing between 23.9 and 40 amps. Suction and liquid lines use industry standard 7/8 inch and 3/8 inch diameters respectively. Plastic PVC exhaust flue compatibility simplifies venting in retrofit applications. Dimensions of 30 by 24.5 by 21 inches fit typical equipment pads.

Warranty & Reliability

ACiQ backs this system with a 10 year parts warranty activated through online registration. This coverage protects against compressor failure, refrigerant leaks, and component defects. The warranty demonstrates manufacturer confidence in quality control. Contractors appreciate the streamlined registration process, and homeowners receive clear documentation of coverage terms.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Line3/8"
Suction Line7/8"
Liquid Valve Size3/8"
Max Breaker Size40 amps
Min. Breaker Size23.9 amps
Tonnage3.5 Ton
Valve TypeSweat
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil 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.
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 97% AFUE compare to my current furnace efficiency? +
Most furnaces installed before 2010 operate at 80-85% AFUE, meaning 15-20% of heating energy gets wasted up the flue. At 97% AFUE, this system loses only 3%, translating to roughly 10-15% lower heating bills. Over a 15 year lifespan, that difference compounds significantly, especially in cold climates.
Will this system work with my existing ductwork and equipment pad? +
The upflow/downflow A-coil configuration fits standard 24x30 inch equipment pads and integrates with existing ductwork. Verify flue clearance on the right side and confirm your breaker panel can accommodate 23.9 to 40 amp service. An HVAC contractor should inspect ductwork sealing and CFM capacity before installation.
Is 13 SEER sufficient for cooling, or should I upgrade? +
13 SEER suits moderate climates with 50-100 cooling days per year, or regions where heating dominates. In hot, humid areas with 150+ cooling days, 16+ SEER variable capacity systems reduce energy consumption more effectively. Consider your climate and cooling load before deciding.
How does ACiQ compare to Goodman and other budget brands? +
ACiQ is Goodman's value-focused subsidiary with identical engineering and warranty support. This system shares core components with Goodman units costing 40-60% more. You get proven reliability and parts availability at a lower price, though premium features like scroll compressors are absent.
What does the 10 year warranty actually cover? +
Parts coverage includes compressor, coil, blower motor, and electrical components when registered online. Labor and refrigerant charges are not included. Homeowners benefit from clear coverage; contractors should verify their service agreement terms with ACiQ.

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