1.In Moray Junior High School Case, What is the average teacher salary for the Regular Instruction, Special Education, and Spanish Language Programs?

Exhibit 1. Budgeted Satistics and Expenses Using formulas 1986-1987 Regular Instruction Probram Sq feet 0.65 Number of registered students Student-Teacher Ratio Number of teachers needed Average Teacher Salary Direct Costs -- Instruction Regular teacher salaries Substitute teacher salaries Aide salaries Instructional supplies and library Travel and Lodging Depreciation Total Direct Costs - Administration (2) Administrative salaries (Regular teaching salaries) Administrative supplies (Regular teaching salaries) Operations and maintenance (Square feet) Other (Regular teacher salaries) Total Total Direct Costs Indirect Costs -- Allocated from Central Office School Committee (# of students) Administration (# of students) Health/Life insurance (total salaries) Operations and maintenance (Sq ft) Rent and depreciation (sq ft) Contract services (Admin salaries) Travel Total Indirect Costs Total Direct and Indirect Costs Average Cost per registered student $ $ Special Ed Spanish Language Program Program 0.15 0.1 615 15 41 27,300 $ 75 6 12.5 30,150 Other Programs Total (See note 1) 0.1 1.00 180 60 3 450 690 $ 1,119,300 $ 37,200 20,300 84,870 12,300 1,273,970 $ 376,875 $ 12,500 9,100 37,275 ### 8,000 443,750 $ 85,000 $ 6,500 8,280 3,000 40,000 142,780 $ 15,000 $ ### 3,000 1,100 19,100 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 $ 87,655 $ 29,514 $ 6,657 $ 1,175 $ 125,000 10,869 3,660 825 146 15,500 175,500 40,500 27,000 27,000 270,000 $ 5,259 279,283 $ 1,771 75,444 $ 399 34,881 $ 70 28,391 $ 7,500 418,000 $ 1,553,253 $ 519,194 $ 177,661 $ 47,491 $ 2,297,600 $ $ 2,419 $ 30,362 94,514 4,738.50 2,243 1,578 581 136,435 $ 815 $ 10,223 31,824 1,094 518 531 196 45,199 $ 184 $ 2,306 7,177 729 345 120 44 10,905 $ 32 $ 407 1,267 729 345 21 8 2,809 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ $ 2,492,948 3,613 Notes: 1. Total does not add tosum of individual programs due to multiple enrollments 2. allocation basis shown in parentheses 3. Basis for allocation amounts provided in Exhibit 2 of case are shown in column G From Exhibit 2 in the case $ 5.00 per registered stud $ 62.75 per registered stud $ 0.08 per teacher salary $ 0.027 proportion of floo $ 5.00 per registered stud $ 0.018 per admnistrative $ 1.20 per registered stud case red student red student r salary dollar (regular, subs, and aides) n of floor space (row 8 above) red student strative salary dollar red student Option A - Increase Student - Teacher Ratio Sq feet Number of registered students Student-Teacher Ratio Number of teachers needed Average Teacher Salary Direct Costs -- Instruction Regular teacher salaries Substitute teacher salaries Aide salaries Instructional supplies and library Travel and Lodging Depreciation Total Direct Costs - Administration (2) Administrative salaries (Regular teaching salaries) Administrative supplies (Regular teaching salaries) Operations and maintenance (Square feet) Other (Regular teacher salaries) Total Total Direct Costs Regular Instruction Probram 0.65 $ $ Special Ed Spanish Language Program Program 0.15 0.1 615 15 41 27,300 $ 75 6 12.5 30,150 Other Programs Total (See note 1) 0.1 1.00 180 60 3 450 Original Information Change or Difference 690 376,875 $ 12,500 9,100 37,275 ### 8,000 443,750 $ 85,000 $ 6,500 8,280 3,000 40,000 142,780 $ 15,000 $ ### 3,000 1,100 19,100 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 $ $ 1,119,300 $ 37,200 20,300 84,870 12,300 1,273,970 $ $ 1,596,175 $ 49,700 38,900 131,525 3,000 60,300 1,879,600 $ - $ 87,655 $ 29,514 $ 6,657 $ 1,175 $ 125,000 $ 125,000 $ - 10,869 3,660 825 146 15,500 15,500 - 175,500 40,500 27,000 27,000 270,000 270,000 - $ 5,259 279,283 $ 1,771 75,444 $ 399 34,881 $ 70 28,391 $ 7,500 418,000 $ 7,500 418,000 $ - $ 1,553,253 $ 519,194 $ 177,661 $ 47,491 $ 2,297,600 $ 2,297,600 $ - $ $ 2,419 $ 30,362 94,514 4,738.50 2,243 1,578 581 136,435 $ 815 $ 10,223 31,824 1,094 518 531 196 45,199 $ 184 $ 2,306 7,177 729 345 120 44 10,905 $ 32 $ 407 1,267 729 345 21 8 2,809 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ - Total Direct and Indirect Costs Average Cost per registered student $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ $ 2,492,948 3,613 $ 2,492,948 $ - Original Information $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ 2,492,948 $ Difference $ Indirect Costs -- Allocated from Central Office School Committee (# of students) Administration (# of students) Health/Life insurance (total salaries) Operations and maintenance (Sq ft) Rent and depreciation (sq ft) Contract services (Admin salaries) Travel Total Indirect Costs - $ Notes: 1. Total does not add tosum of individual programs due to multiple enrollments 2. allocation basis shown in parentheses 3. Basis for allocation amounts provided in Exhibit 2 of case are shown in column G - $ - $ - $ - From Exhibit 2 in the case $ 5.00 per registered student $ 62.75 per registered student $ 0.08 per teacher salary dollar (regular, subs, and aides) $ 0.027 proportion of floor space (row 8 above) $ 5.00 per registered student $ 0.018 per admnistrative salary dollar $ 1.20 per registered student $ 3,613 - Explanation Option B - Reduce number of students Sq feet Number of registered students Student-Teacher Ratio Number of teachers needed Average Teacher Salary Direct Costs -- Instruction Regular teacher salaries Substitute teacher salaries Aide salaries Instructional supplies and library Travel and Lodging Depreciation Total Direct Costs - Administration (2) Administrative salaries (Regular teaching salaries) Administrative supplies (Regular teaching salaries) Operations and maintenance (Square feet) Other (Regular teacher salaries) Total Regular Instruction Probram 0.65 $ $ Special Ed Spanish Language Program Program 0.15 0.1 615 15 41 27,300 $ 75 6 12.5 30,150 Other Programs Total (See note 1) 0.1 1.00 180 60 3 450 Original Information Change or Difference 690 $ 1,119,300 $ 37,200 20,300 84,870 12,300 1,273,970 $ 376,875 $ 12,500 9,100 37,275 ### 8,000 443,750 $ 85,000 $ 6,500 8,280 3,000 40,000 142,780 $ 15,000 $ ### 3,000 1,100 19,100 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 $ 87,655 $ 29,514 $ 6,657 $ 1,175 $ $ 1,596,175 $ 49,700 38,900 131,525 3,000 60,300 1,879,600 $ - 125,000 125,000 - $ 10,869 3,660 825 146 15,500 15,500 - 175,500 40,500 27,000 27,000 270,000 270,000 - $ 5,259 279,283 $ 1,771 75,444 $ 399 34,881 $ 70 28,391 $ 7,500 418,000 $ 7,500 418,000 $ - $ 1,553,253 $ 519,194 $ 177,661 $ 47,491 $ 2,297,600 $ $ $ 2,419 $ 30,362 94,514 4,738.50 2,243 1,578 581 136,435 $ 815 $ 10,223 31,824 1,094 518 531 196 45,199 $ 184 $ 2,306 7,177 729 345 120 44 10,905 $ 32 $ 407 1,267 729 345 21 8 2,809 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ 2,297,600 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ - Total Direct and Indirect Costs Average Cost per registered student $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ $ 2,492,948 3,613 $ 2,492,948 $ - Original Information $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ 2,492,948 $ Difference $ Total Direct Costs Indirect Costs -- Allocated from Central Office School Committee (# of students) Administration (# of students) Health/Life insurance (total salaries) Operations and maintenance (Sq ft) Rent and depreciation (sq ft) Contract services (Admin salaries) Travel Total Indirect Costs - $ Notes: 1. Total does not add tosum of individual programs due to multiple enrollments 2. allocation basis shown in parentheses 3. Basis for allocation amounts provided in Exhibit 2 of case are shown in column G - $ - $ - $ - From Exhibit 2 in the case $ 5.00 per registered student $ 62.75 per registered student $ 0.08 per teacher salary dollar (regular, subs, and aides) $ 0.027 proportion of floor space (row 8 above) $ 5.00 per registered student $ 0.018 per admnistrative salary dollar $ 1.20 per registered student $ 3,613 - Explanation Option C.a. Eliminate Spanish Language Program Sq feet Number of registered students Student-Teacher Ratio Number of teachers needed Average Teacher Salary Direct Costs -- Instruction Regular teacher salaries Substitute teacher salaries Aide salaries Instructional supplies and library Travel and Lodging Depreciation Total Direct Costs - Administration (2) Administrative salaries (Regular teaching salaries) Administrative supplies (Regular teaching salaries) Operations and maintenance (Square feet) Other (Regular teacher salaries) Total Regular Instruction Probram 0.65 $ $ Special Ed Spanish Language Program Program 0.15 0.1 615 15 41 27,300 $ 75 6 12.5 30,150 Other Programs Total (See note 1) 0.1 1.00 180 60 3 450 Original Information 690 $ 1,119,300 $ 37,200 20,300 84,870 12,300 1,273,970 $ 376,875 $ 12,500 9,100 37,275 ### 8,000 443,750 $ 85,000 $ 6,500 8,280 3,000 40,000 142,780 $ 15,000 $ ### 3,000 1,100 19,100 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 $ $ 87,655 $ 29,514 $ 6,657 $ 1,175 $ 125,000 125,000 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 10,869 3,660 825 146 15,500 15,500 175,500 40,500 27,000 27,000 270,000 270,000 $ 5,259 279,283 $ 1,771 75,444 $ 399 34,881 $ 70 28,391 $ 7,500 418,000 $ 1,553,253 $ 519,194 $ 177,661 $ 47,491 $ 2,297,600 $ $ 2,419 $ 30,362 94,514 4,738.50 2,243 1,578 581 136,435 $ 815 $ 10,223 31,824 1,094 518 531 196 45,199 $ 184 $ 2,306 7,177 729 345 120 44 10,905 $ 32 $ 407 1,267 729 345 21 8 2,809 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 Total Direct and Indirect Costs Average Cost per registered student $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ $ 2,492,948 3,612.97 Original Information $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ 2,492,948 $ 3,612.97 Difference $ Total Direct Costs Indirect Costs -- Allocated from Central Office School Committee (# of students) Administration (# of students) Health/Life insurance (total salaries) Operations and maintenance (Sq ft) Rent and depreciation (sq ft) Contract services (Admin salaries) Travel Total Indirect Costs - $ Notes: 1. Total does not add tosum of individual programs due to multiple enrollments 2. allocation basis shown in parentheses 3. Basis for allocation amounts provided in Exhibit 2 of case are shown in column G - $ - $ - $ - $ From Exhibit 2 in the case $ 5.00 per registered student $ 62.75 per registered student $ 0.08 per teacher salary dollar (regular, subs, and aides) $ 0.027 proportion of floor space (row 8 above) $ 5.00 per registered student $ 0.018 per admnistrative salary dollar $ 1.20 per registered student $ $ $ - 7,500 418,000 2,297,600 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 2,492,948 Change or Difference Explanation Option C.b. Reduce to 120 students in Spanish Language Program Sq feet Number of registered students Student-Teacher Ratio Number of teachers needed Average Teacher Salary Direct Costs -- Instruction Regular teacher salaries Substitute teacher salaries Aide salaries Instructional supplies and library Travel and Lodging Depreciation Total Direct Costs - Administration (2) Administrative salaries (Regular teaching salaries) Administrative supplies (Regular teaching salaries) Operations and maintenance (Square feet) Other (Regular teacher salaries) Total Total Direct Costs Regular Instruction Probram 0.65 $ $ Special Ed Spanish Language Program Program 0.15 0.1 615 15 41 27,300 $ 75 6 12.5 30,150 Other Programs Total (See note 1) 0.1 1.00 180 60 3 450 Original Information 690 $ 1,119,300 $ 37,200 20,300 84,870 12,300 1,273,970 $ 376,875 $ 12,500 9,100 37,275 ### 8,000 443,750 $ 85,000 $ 6,500 8,280 3,000 40,000 142,780 $ 15,000 $ ### 3,000 1,100 19,100 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 $ $ 87,655 $ 29,514 $ 6,657 $ 1,175 $ 125,000 125,000 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 10,869 3,660 825 146 15,500 15,500 175,500 40,500 27,000 27,000 270,000 270,000 $ 5,259 279,283 $ 1,771 75,444 $ 399 34,881 $ 70 28,391 $ 7,500 418,000 $ 7,500 418,000 $ 1,553,253 $ 519,194 $ 177,661 $ 47,491 $ 2,297,600 $ 2,297,600 $ $ 2,419 $ 30,362 94,514 4,738.50 2,243 1,578 581 136,435 $ 815 $ 10,223 31,824 1,094 518 531 196 45,199 $ 184 $ 2,306 7,177 729 345 120 44 10,905 $ 32 $ 407 1,267 729 345 21 8 2,809 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 Total Direct and Indirect Costs Average Cost per registered student $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ $ 2,492,948 3,613 $ 2,492,948 Original Information $ 1,689,688 $ 188,566 $ 50,300 $ 2,492,948 $ Difference $ 564,393 $ 0 - $ Indirect Costs -- Allocated from Central Office School Committee (# of students) Administration (# of students) Health/Life insurance (total salaries) Operations and maintenance (Sq ft) Rent and depreciation (sq ft) Contract services (Admin salaries) Travel Total Indirect Costs - $ Notes: 1. Total does not add tosum of individual programs due to multiple enrollments 2. allocation basis shown in parentheses 3. Basis for allocation amounts provided in Exhibit 2 of case are shown in column G - $ - $ - From Exhibit 2 in the case $ 5.00 per registered student $ 62.75 per registered student $ 0.08 per teacher salary dollar (regular, subs, and aides) $ 0.027 proportion of floor space (row 8 above) $ 5.00 per registered student $ 0.018 per admnistrative salary dollar $ 1.20 per registered student $ 3,613 - Change or Difference Explanation Option C.c. Reduce to 60 students in Spanish Language Program Sq feet Number of registered students Student-Teacher Ratio Number of teachers needed Average Teacher Salary Direct Costs -- Instruction Regular teacher salaries Substitute teacher salaries Aide salaries Instructional supplies and library Travel and Lodging Depreciation Total Direct Costs - Administration (2) Administrative salaries (Regular teaching salaries) Administrative supplies (Regular teaching salaries) Operations and maintenance (Square feet) Other (Regular teacher salaries) Total Total Direct Costs Regular Instruction Probram 0.65 $ $ Special Ed Spanish Language Program Program 0.15 0.1 615 15 41 27,300 $ 75 6 12.5 30,150 Other Programs Total (See note 1) 0.1 1.00 180 60 3 450 Original Information 690 $ 1,119,300 $ 37,200 20,300 84,870 12,300 1,273,970 $ 376,875 $ 12,500 9,100 37,275 ### 8,000 443,750 $ 85,000 $ 6,500 8,280 3,000 40,000 142,780 $ 15,000 $ ### 3,000 1,100 19,100 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 $ $ 87,655 $ 29,514 $ 6,657 $ 1,175 $ 125,000 125,000 $ 1,596,175 49,700 38,900 131,525 3,000 60,300 1,879,600 10,869 3,660 825 146 15,500 15,500 175,500 40,500 27,000 27,000 270,000 270,000 $ 5,259 279,283 $ 1,771 75,444 $ 399 34,881 $ 70 28,391 $ 7,500 418,000 $ 7,500 418,000 $ 1,553,253 $ 519,194 $ 177,661 $ 47,491 $ 2,297,600 $ 2,297,600 $ $ 2,419 $ 30,362 94,514 4,738.50 2,243 1,578 581 136,435 $ 815 $ 10,223 31,824 1,094 518 531 196 45,199 $ 184 $ 2,306 7,177 729 345 120 44 10,905 $ 32 $ 407 1,267 729 345 21 8 2,809 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 $ 3,450 43,298 134,782 7,290 3,450 2,250 828 195,348 Total Direct and Indirect Costs Average Cost per registered student $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ $ 2,492,948 3,613 $ 2,492,948 Original Information $ 1,689,688 $ 564,393 $ 188,566 $ 50,300 $ 2,492,948 $ Difference $ Indirect Costs -- Allocated from Central Office School Committee (# of students) Administration (# of students) Health/Life insurance (total salaries) Operations and maintenance (Sq ft) Rent and depreciation (sq ft) Contract services (Admin salaries) Travel Total Indirect Costs - $ Notes: 1. Total does not add tosum of individual programs due to multiple enrollments 2. allocation basis shown in parentheses 3. Basis for allocation amounts provided in Exhibit 2 of case are shown in column G - $ - $ - $ - From Exhibit 2 in the case $ 5.00 per registered student $ 62.75 per registered student $ 0.08 per teacher salary dollar (regular, subs, and aides) $ 0.027 proportion of floor space (row 8 above) $ 5.00 per registered student $ 0.018 per admnistrative salary dollar $ 1.20 per registered student $ 3,613 - Change or Difference Explanation Alternatives Change in cost Change in avg cost per registered student A B C elim C 120 C60 Options A B C Elim C 120 C 60 Regular Instruction Program Change in Cost Special Ed Spanish Language Other Program Program Programs