65 



3. No allowance is made for capital invested. 



4. Supplies on hand are deducted, though the supplies items is an an- 

 nual cost and this same amount may have been carried over from the 

 previous year. 



5. Returns to county treasurer are deducted. (This is an explana- 

 tion, not a criticism. It means that the cost found is a net cost to tax- 

 payers, not a total cost of teaching the pupil.) 



6. While cost of extension is subtracted the total enrollment given 

 includes some whose work was considered in extension cost. 



7- Cost per quarter is determined by dividing total cost by four, 

 though students are at school for only three terms, which would corre- 

 spond to three quarters. If the cost per quarter is multiplied by four 

 to find the annual per capita cost this criticism does not hold. 



8. Total enrollment is used as a divisor. Total enrollment is no in- 

 dication of actual attendance. It puts the two weeks' student on the 

 same basis as the year student. Average daily attendance is the near- 

 est approach to actual attendance. Average daily attendance for 

 1914-15 including some extension students was 1 18. 



Method No. /* 



This is the simplest and least scientific way possible. It is given here, 

 merely because it is so often used by those who are not familiar with ac- 

 tual conditions. The total expenditures are divided by the average 

 daily attendance. 



Total expenditures $52,590.02 



Average daily attendance 118 



Cost per pupil $445 . 68 



This figure cannot be taken as actual per capita cost. It does, of 

 course, represent the amount of money which would not be spent if the 

 school were not in existence. 



Method No. 2 



In this case we follow the method of No. 1 but eliminate expendi- 

 tures for capital 



Total expenditures $52,590.02 



Capital expenditures 3 , 956 . 16 



Operating expenditures $48 , 633 . 86 



Average daily attendance 118 



Cost per pupil $412 . 15 



It is assumed here that capital expenditures are not charges that can 

 be considered in cost per student. If there were new buildings their 



All fig-ures used in this and following: methods are lor 1914-15. For 

 reasons already given average daily attendance will be used for num- 

 ber of pupils. 



