3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system targets budget-conscious homeowners and contractors who need reliable heating and cooling without premium pricing. The 96% AFUE furnace and 14 SEER air conditioner deliver solid efficiency for modest upfront costs, though the single-stage compressor means variable performance across seasons.

Review

The Goodman ACiQ 3-ton gas furnace and air conditioning system lands at an attractive $415 price point, making it one of the most accessible complete HVAC solutions on the market. This upflow configuration suits standard residential installations in basements or crawl spaces. The system pairs a 120,000 BTU furnace with 36,000 BTU cooling capacity, delivering balanced performance for moderate climate zones. Goodman's reputation for durability combined with Energy Star certification makes this a practical choice for cost-conscious buyers.

The heating side impresses with 96% AFUE efficiency using a two-stage burner and plastic PVC exhaust flue, reducing installation complications. Cooling delivers 14 SEER performance via a scroll compressor and R454B refrigerant, acceptable for current regulations. The variable-speed ECM blower motor handles up to 2,000 CFM maximum airflow while keeping noise at 73 dB. However, the single-stage compressor cycles rather than modulates, meaning efficiency dips during shoulder seasons when full capacity isn't needed.

Pros & Cons

Pros

Excellent price point at $415 for a complete 3-ton heating and cooling solution
96% AFUE furnace efficiency qualifies for many utility rebates, reducing effective cost
14 SEER air conditioner with R454B refrigerant meets current EPA standards
Variable-speed ECM blower motor optimizes airflow and reduces runtime noise to 73 dB
10-year warranty with online registration covers both heating and cooling components
Two-stage burner provides efficient heating across temperature ranges

Cons

Single-stage compressor cycles on and off rather than modulating, reducing efficiency during mild weather
73 dB noise level is louder than variable-capacity competitors, which matters in noise-sensitive locations
Limited technical support documentation compared to premium brands

Who Should Buy

Best For

Contractors building affordable rental properties or spec homes will appreciate the low cost and solid specifications. Homeowners in moderate climates seeking budget-friendly replacement systems without premium features should also consider this unit.

Consider Alternatives If

Buyers in extremely hot or cold climates, or those prioritizing whisper-quiet operation, should look at variable-capacity systems with multi-stage compressors instead.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur

$415

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Installation

Installation requires standard 115V single-phase 60Hz power with 18.7 to 30-amp breaker capacity, accommodating most residential panels without upgrades. The upflow A-coil style mounts vertically above ducts. Suction and liquid lines use 3/4 inch and 3/8 inch tubing respectively, with matching valve sizes. Plastic PVC exhaust venting simplifies chimney requirements. Most experienced HVAC contractors complete installation within one day.

Warranty & Reliability

The 10-year warranty covers parts and labor when registered online within 30 days of installation. Coverage applies to both furnace and condenser components. This timeframe protects against manufacturing defects during the critical early years. Goodman's claim processing is straightforward, though you'll need proof of professional installation for eligibility.

Specifications

SKU	ACiQ-36-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	36,000
Heating BTU	120,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Line	3/8"
Suction Line	3/4"
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	30 Amps
Min. Breaker Size	18.7 Amps
Tonnage	3.5 Ton
Height	30"
Width	24.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7368842
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Upflow / Downflow
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	30 feet

Frequently Asked Questions

How does this system compare to higher-SEER units in annual operating costs? +

At 14 SEER versus 16-18 SEER alternatives, expect roughly 8-12% higher cooling costs annually in hot climates. The 96% AFUE furnace minimizes heating cost differences. Over 15 years, the $200-300 price premium of higher-SEER units typically recoups through energy savings, but this model suits buyers prioritizing initial affordability.

Does the upflow configuration work in my basement installation? +

Yes, upflow A-coil style fits standard basements with return air below and supply ducts above. The 30-inch height and 24.5-inch width fit most mechanical closets. Ensure your furnace has 2-3 feet of clearance above for combustion air and service access, plus adequate return ductwork.

Will the single-stage compressor cause comfort issues? +

Single-stage operation means the compressor runs full capacity or off, without modulation. In mild weather, this causes more frequent cycling and slightly inconsistent temperatures compared to variable-capacity models. Most homeowners adapt quickly, though hot/cold climates benefit more from multi-stage performance.

Is R454B refrigerant reliable and widely serviced? +

R454B is EPA-approved and increasingly standard as older R410A phases out. Most HVAC technicians now carry it, but verify your local service network before purchasing. Unlike legacy refrigerants, R454B is mandatory for new installations and poses no future obsolescence risk.

What does the 10-year warranty actually cover? +

Labor and parts for manufacturing defects when professionally installed and registered. It excludes damage from improper maintenance, refrigerant leaks from installation errors, or wear. Online registration is required within 30 days, so don't skip this step.

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