Independent Review · Updated June 2026

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

Energy Star 14 SEER cooling paired with 96% AFUE heating at an unbeatable price point

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
$415
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman combo system excels for budget-conscious homeowners and contractors needing solid mid-tier efficiency without premium pricing. The 96% AFUE furnace and 14 SEER air conditioner deliver legitimate efficiency gains, especially in moderate climates where heating and cooling loads stay balanced.

Review

The Goodman 3-ton combo system bridges the gap between budget and performance, delivering a 96% AFUE furnace paired with a 14 SEER air conditioner at an accessible $415 price. This upflow A-coil configuration fits standard closet installations where ductwork moves vertically, making it ideal for retrofits in residential homes. The Energy Star certification signals that both components meet EPA efficiency thresholds, positioning this unit as a solid middle-ground choice between basic single-stage units and premium modulating systems.

Real-world heating performance comes from the 120,000 BTU two-stage gas furnace, which modulates between high and low fire to maintain comfort while reducing energy waste. The 36,000 BTU air conditioner produces 14 SEER cooling efficiency with a scroll compressor handling single-stage operation at 73 dB. The multi-speed ECM blower motor ramps from minimal airflow to 2000 CFM maximum, meaning the system pulls only the wattage it needs rather than running full-blast constantly. Electrical requirements remain light at 115V, 1-phase with a maximum 30-amp breaker, fitting most standard home circuits.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units, translating to real savings in winter months
  • 14 SEER cooling meets Energy Star standards and handles 36,000 BTU (3-ton) cooling capacity reliably for most residential applications
  • Two-stage burner on furnace allows modulating heat output, improving comfort and reducing short-cycling inefficiency
  • Multi-speed ECM blower motor automatically adjusts airflow from minimal to 2000 CFM, optimizing efficiency across seasons
  • $415 price point represents exceptional value for a matched pair system with lifetime heat exchanger warranty

Cons

  • Single-stage air conditioner compressor cannot modulate cooling capacity, making it less efficient than variable-capacity systems in partial-load scenarios
  • 73 dB noise level during operation may be noticeable in quiet residential settings, particularly during cooling season
  • R454B refrigerant is relatively new, meaning fewer technicians have extensive field experience compared to R410A units

Who Should Buy

Best For

Homeowners and HVAC contractors replacing aging furnace-AC combos in moderate climates where heating and cooling needs are roughly equal throughout the year. This system performs exceptionally well in mixed climates spanning heating-dominant northern regions to balanced-load areas.

Consider Alternatives If

Buyers in hot climates seeking premium cooling efficiency should explore higher SEER units, and those prioritizing whisper-quiet operation should consider variable-capacity compressor systems despite higher upfront costs.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$415
Buy at HVACDirect →

Installation

Installation requires standard 3/8-inch liquid lines and 3/4-inch suction lines with included insulation, making connections straightforward for experienced technicians. The unit dimensions (34.5 inches high, 24.5 inches wide, 28.75 inches deep) fit typical furnace closets. PVC/plastic exhaust flue on the right side allows flexible venting to roofline or sidewall. Properly sizing ductwork for 2000 CFM maximum airflow ensures optimal performance.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty, 10-year unit replacement, and 10-year parts coverage with online registration. The lifetime heat exchanger protection is notably generous for this price tier, covering the most expensive potential failure point. Registration unlocks full coverage, making the administrative step essential for buyers.

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 does 14 SEER cooling performance compare to newer 16-18 SEER units? +
14 SEER still delivers solid efficiency and meets Energy Star standards, saving 20-30% on cooling costs versus older 10 SEER systems. Higher SEER ratings typically require variable-capacity compressors or inverter technology, adding significant cost. For moderate climates, 14 SEER provides excellent return on investment within a reasonable payback period.
Will this furnace work with my existing ductwork and thermostat? +
The upflow A-coil design fits standard closet installations, but ductwork sizing matters. Your existing ducts must support 2000 CFM maximum airflow. Any programmable or smart thermostat compatible with two-stage heating and single-stage cooling will work without modification.
What does 96% AFUE actually mean for my heating bill? +
AFUE measures how much heat from burned gas reaches your home versus escaped through the flue. 96% means only 4% is wasted, compared to 80% units wasting 20%. Over a heating season in cold climates, expect 15-20% lower gas bills depending on your previous system's efficiency and insulation quality.
Is R454B refrigerant reliable, or should I stick with R410A? +
R454B is EPA-approved, safer for the ozone layer, and performs comparably to R410A in field testing. It is newer, so fewer technicians have years of experience, but major manufacturers have deployed thousands of units successfully. Long-term reliability looks solid based on early data.
What happens if something fails during year five? +
Parts are covered for 10 years with registration, so repair costs are minimal. The unit itself is covered for replacement for 10 years. The lifetime heat exchanger coverage protects against the costliest potential failure even beyond 10 years.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.