Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

Budget-friendly 3-ton system with 96% efficiency and modern R454B refrigerant

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$634
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system is ideal for budget-conscious homeowners and contractors replacing older Goodman units in homes requiring upflow configuration. The 96% AFUE furnace and 13 SEER cooling make it a solid mid-range choice for moderate climates where energy efficiency matters but premium performance isn't critical.

Review

The ACiQ 3-ton gas furnace and air conditioner system represents a practical middle ground in the residential HVAC market. Positioned below premium branded systems but above bare-minimum equipment, this upflow configuration handles homes requiring furnace-above-condenser stacking. The 120,000 BTU furnace and 36,000 BTU cooling capacity address moderate residential loads, while the Goodman heritage provides established field repair networks and parts availability that contractors value.

Performance metrics show competent engineering without cutting-edge optimization. The 96% AFUE rating means only 4% of fuel energy escapes as waste, a genuine improvement over standard 80% units and substantial over typical 90% models. The 13 SEER cooling efficiency is respectable but not exceptional, delivering roughly 13 BTU of cooling per watt-hour consumed. The variable-speed ECM blower motor distinguishes this from single-speed competitors, enabling five-stage airflow adjustment that reduces runtime and improves humidity management. Two-stage burner operation provides comfort through graduated heating rather than full-blast cycling.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency beats standard 80-90% units by significant margin on heating bills
  • 13 SEER cooling rating provides respectable efficiency for 3-ton cooling demand at this price point
  • Variable-speed ECM blower motor adjusts airflow dynamically, improving comfort and reducing energy waste
  • Two-stage burner allows modulated heating, reducing temperature swings and fuel consumption
  • PVC exhaust compatibility simplifies installation compared to metal flue requirements on older units
  • Modern R454B refrigerant meets current environmental standards and future-proofs the system

Cons

  • 13 SEER rating trails premium systems rated 16-18 SEER, meaning higher cooling costs in hot climates
  • 74 dBA noise level is noticeably loud for outdoor unit operation during cooling cycles
  • Single-stage condenser cannot modulate cooling capacity, cycling on-off instead of ramping down
  • Not ENERGY STAR certified despite reasonable efficiency specs
  • $634 price appears unusually low, suggesting potential dealer markup or promotional pricing that may not reflect true market value

Who Should Buy

Best For

This system suits homeowners in moderate climates replacing failed Goodman equipment where upflow installation is required and budget is the primary constraint. It's also appropriate for contractors stocking inventory for rental properties or value-conscious customers who prioritize reliability over peak efficiency.

Consider Alternatives If

Skip this if you live in a hot climate where cooling runs 8+ months yearly, as the 13 SEER rating will cost significantly more in electricity than 16+ SEER alternatives.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$634
Buy at HVACDirect →

Installation

Installation demands standard HVAC skills with some advantages. The PVC exhaust flue requirement eliminates costly metal ductwork, cutting labor and material expenses. The 30-inch height and upflow configuration fit standard furnace closets and basements with typical ceiling clearance. Refrigerant lines use 3/8-inch liquid and 7/8-inch suction ports with provided insulation, standard sizing for 3-ton systems. Electrical connection requires 208/230V single-phase power with 19.1-30 amp breaker sizing.

Warranty & Reliability

The 10-year parts warranty with online registration covers compressor, heat exchanger, and components after activation. This is industry-standard for Goodman-branded equipment and matches what contractors expect. Registration is required to activate coverage, so buyers must complete paperwork promptly. The evaporator coil warranty extends standard protection on the matching cooling side.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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.
ReplacesGSX130362, GSX130363, GSX130365
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size19.1 amps
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to my old furnace? +
If replacing a 1990s furnace at 78% AFUE, this unit captures 18 percentage points more heat energy. On 100,000 BTU input, you waste 22,000 BTU versus 4,000 BTU now. Annual heating cost savings typically range 15-25% depending on fuel prices and heating degree days in your region.
Is this compatible with my existing ductwork and condenser? +
Compatibility requires matching the tonnage and refrigerant. This is a 3.5-ton unit using R454B refrigerant, so it pairs with new condensers or existing units already charged with R454B. The upflow configuration determines duct arrangement. Verify AHRI certificate 7368842 matches your condenser model for certified performance.
What does 13 SEER really mean for cooling costs? +
SEER measures seasonal cooling efficiency. A 13 SEER system uses roughly 23% more electricity than a 16 SEER system for identical cooling output. In a 1,500-hour cooling season at average load, expect approximately $150-200 more annual cooling cost than premium 16+ SEER alternatives.
How does this compare to Lennox or Carrier at similar price points? +
Goodman-branded equipment prioritizes value over feature density. A Lennox equivalent at $634 likely carries identical efficiency ratings but higher retail pricing. Carrier systems in this price range typically offer comparable AFUE and SEER but may use single-stage burners, reducing comfort and efficiency performance.
Does the 10-year warranty cover labor or just parts? +
The warranty covers parts only after online registration. Labor is the homeowner's or contractor's responsibility. Register immediately after installation to avoid warranty denial if claims arise within the coverage period.

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