An air handling unit (AHU) for housing a number of components used in a heating or cooling system to provide forced air for climate control in a particular structure includes a single raceway construction having both low thermal conductivity and enhanced mechanical properties for use with lifting the AHU; a single insulated panel construction having a minimum number of components as well as enhanced mechanical properties for use as the floor in an AHU compartment; to minimize costs associated with fabrication and installation.