**2005-2006 School Year**

Total Revenues: a=$2,703,718,000

Total Expenditures: b=$2,026,254,000

Current Expenditures: c=$1,805,521,000

Fall enrollment: d=182,818

Average Daily Attendance: e=168,009

According to the online calculator, this gives...

a/d=$14,789

a/e=$16,092

b/d=$11,280

b/e=$12,060

c/d=$9,876

c/e=$10,746

Guestimating here, suppose the average classroom teacher makes, say, $40,000 before taxes. Suppose that pension and benefits add 50% or $20,000 to the cost of a classroom teacher's total compensation. How many students would the average teacher have to take into her home to earn her salary as a contractor to parents empowered to provide for their children's education?

$60,000/$16092=3.728; round up to four.

$60,000/$9,876=6.075; round down to six.

If your average DOE classroom contains 24 students, the average DOE teacher carries bewteen three (24/6-1) and five (24/4-1) out-of-classroom parasites on her back.

"What about special ed?", defenders of the NEA/AFSCME cartel will ask. The State Auditor has calculated that sp-ed students cost, on average, twice what regular ed kids cost, and the DOE reports that sp-ed enrollment amounts to about 11% of the population. Let the mean cost of a regular ed student be x. Then the mean cost of a sp-ed student is 2x. Special ed enrollment (fall, 2005) was .11(182,818) or 20,110. This gives a regular-ed population of 162,708.

Now, solve

2(p)(20,110)+(p)(162708)=$2,703,718,000 => p=$13,324

2(q)(20,110)+(q)(162708)=$2,026,254,000 => q=$9,985

2(r)(20,110)+(r)(162708)=$1,805,521,000 => r=$8,895

If we trust the DOE's accounting, regular-ed students cost, on average, between $8,895 and $13,324 per year. If the legislature were to mandate that the DOE allot 2/3 of the lower figure, $5930 to Parent Performance Contracting, rounding up to $6,000 (for convenience), the average classroom teacher could earn her current compensation by taking ten neighborhood kids into her house.

Your legislators would rather bankrupt the State.

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