For each scrap tire facility, where a closure plan is required, an estimate shall be made of the costs for the transfer of the scrap tires to an authorized scrap tire facility or to the marketplace, and for the removal of all solid waste to a permitted solid waste acceptance facility, for the maximum amount of these materials that exist on the site at any time. The estimate shall be done according to a work sheet developed by the Department and shall include the following: Identification of and mileage to an authorized scrap tire facility or marketplace; Number of vehicle trips required to remove all scrap tires and solid waste from the facility; Cost per load to transport; Cost to load; Cost to deposit scrap tires at an authorized facility or marketplace and solid waste residuals at a permitted solid waste acceptance facility; Cost to secure the site and restrict public access; Administrative costs; and Total closure cost estimate.