Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

Budget-friendly 3-ton system hits 96% AFUE and 14 SEER with proven Goodman reliability

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 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 system is ideal for homeowners replacing aging furnace-AC combos on a tight budget who value efficiency and don't need cutting-edge performance. At $634, you get legitimate 96% AFUE heating and 14 SEER cooling with Goodman's reputation for durability, making it a solid middle-ground choice for most residential applications.

Review

The Goodman 3-ton gas furnace and air conditioner system at $634 occupies a practical middle tier in the residential HVAC market. This isn't a premium product loaded with smart controls or advanced staging, but it's a genuine step up from budget basement models. Goodman's manufacturing footprint and parts availability make this a workhorse choice for contractors and homeowners who prioritize reliability over features. The upflow A-coil configuration fits most residential installations, and the spec sheet reflects thoughtful engineering without unnecessary complexity.

Performance numbers tell the real story here. The furnace delivers 96% AFUE efficiency, recovering nearly all fuel energy as usable heat, compared to 80-85% from units installed before 2015. On the cooling side, 14 SEER translates to roughly 25% better efficiency than older 10 SEER equipment. The two-stage burner modulates between high and low fire for comfort and efficiency, while the multi-speed ECM blower adjusts airflow from 400 to 2,000 CFM depending on demand. With 120,000 BTU heating and 36,000 BTU cooling capacity in a 3.5-ton frame, this unit handles most homes effectively without oversizing penalties.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means real savings on heating costs compared to older 80-90% units
  • 14 SEER cooling qualifies for ENERGY STAR, delivering respectable AC efficiency at this price point
  • Two-stage burner and multi-speed ECM blower motor provide better comfort and efficiency than single-stage alternatives
  • R454B refrigerant is the modern standard, future-proofing against regulatory phase-outs
  • Lifetime heat exchanger warranty plus 10-year unit and parts coverage offers legitimate peace of mind
  • PVC/plastic flue compatibility simplifies installation in most homes without expensive metal ductwork

Cons

  • Single-stage compressor means the AC runs at full capacity constantly, less efficient than two-stage units in mild weather
  • 73 dB noise level is audible under operation, noticeably louder than premium variable-capacity models
  • 3.5-ton cooling capacity paired with 120,000 BTU heating may oversized for some climates, reducing efficiency and lifespan

Who Should Buy

Best For

Homeowners in mixed climates replacing 15+ year old furnace-AC systems who want measurable efficiency gains without premium pricing. Contractors installing equipment in rental properties or flips will appreciate the balance of performance, warranty coverage, and customer-friendly price point.

Consider Alternatives If

Anyone in consistently hot climates needing variable-capacity cooling should explore two-stage or modulating compressor units, and those in mild climates may find oversizing costly.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$634
Buy at HVACDirect →

Installation

This upflow unit requires a 30-amp minimum breaker and 115V single-phase power, standard in most homes. The PVC/plastic flue exhaust simplifies venting compared to metal alternatives, reducing installation labor. Suction and liquid line sizes of 3/4-inch and 3/8-inch respectively are industry standard, and the 34.5-inch height fits tight basements. Refrigerant charging and field assembly require EPA certification, so DIY installation isn't advisable despite the accessible design.

Warranty & Reliability

Coverage spans a lifetime heat exchanger, 10 years of unit replacement, and 10 years of parts with online registration. This exceeds industry minimums and protects against major failures during the critical ownership window. The lifetime heat exchanger coverage is Goodman's confidence statement, since that component rarely fails outside manufacturing defects. Parts availability through Goodman's network means repairs stay affordable long-term.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)73
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 Amps
Min. Breaker Size18.7 Amps
Tonnage3.5 Ton
Height34.5"
Width24.5"
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
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How much will this system reduce my energy bills compared to a 15-year-old unit? +
A 96% AFUE furnace burns only 4% of fuel as waste versus 15-20% for older equipment, cutting heating costs 15-25% depending on climate and usage. The 14 SEER AC delivers similar gains over 10-year-old 10 SEER units. Total annual savings typically range $300-600 for average households, paying back the investment in 3-5 years.
Can this system fit in a tight attic or crawlspace? +
At 34.5 inches tall, 24.5 inches wide, and 28.75 inches deep, it fits most standard attic and basement spaces. Verify your clearance before ordering. The upflow design means horizontal installation is possible, though proper return air ducting is essential for efficient operation and longevity.
Is 14 SEER good enough, or should I spend more for 16-18 SEER units? +
14 SEER is respectable efficiency for the price. Higher SEER models cost significantly more and use variable-capacity compressors that excel in mild climates. If you're in a hot region running AC 8+ months annually, 16+ SEER makes sense financially. For mixed climates, this unit's efficiency gain over older equipment delivers most of the ROI.
How does the two-stage furnace burner improve comfort? +
Two-stage burners run at low fire (60%) for mild days and high fire (100%) for deep cold, reducing temperature swings and short-cycling. This means fewer on-off cycles, lower wear, better humidity control, and quieter operation compared to single-stage units that blast full heat immediately.
What does the lifetime heat exchanger warranty actually cover? +
It covers manufacturing defects in the heat exchanger, the furnace's most critical component. This does not cover installation errors, improper maintenance, or system overheating from blocked filters. Register online immediately after installation to activate this benefit and document your purchase date.

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