For a 60x100 you'll need 12 tons. thats 500 sq.ft. a ton. if your doing ground source in the house, while the contractors there drilling the wells go ahead and have him drill wells for the garage. one well for each ton. when installing the ductwork, if you supply up high, the return should be low, and visversa. be carefull if you bring in oa to the system, so as you don't bring in to much. to much will cause humidity problems if the equipment is not sized to over come it. (i'm a mechanical eng. and design hvac systems by day and work on cars by night.) hope this helps