67 



cordance with the policy of the school. Since extension cost is elim- 

 inated, extension pupils should also be eliminated. It is usual in figur- 

 ing per capita costs for schools not to include a capital charge. If it 

 is desired to make comparisons with other schools, it is safer to use the 

 figure without a capital charge unless it h known that the other schools 

 have made such a charge. Dormitory cost is deducted because the 

 cost of rooming and boarding pupils is not part of teaching and it is off- 

 set by receipts from pupils for this purpose. 



Method No. 5 



Total expenditures $52 ,590 . 02 



Deductions 



Capital expenditures $3,956. 16 



Extension 8 , 105 . 64 



Sales, etc 10,141.93 



Total . 22,203.73 



Net cost to county and state $30,386.29 



Average daily attendance 108 



Cost per pupil without capital charge $281.35 



Capital charge per pupil 160 . 19 



Total cost per pupil $441.54 



The difference between this and No. 4 is that in this method we 

 find the total cost to the county and state of teaching one regular full 

 time pupil. To find this there is deducted from total cost the amount 

 offset by moneys returned by the school to the county treasury. 

 These come from the sale of school products, from the dormitory, etc. 

 The final figure is $441.54 and is the correct figure to give when the 

 total per capita cost to the county and state is asked for. The effort 

 has here been made to give a fair and complete statement of per capita 

 cost. Every item excluded or included has been explained. The 

 method used by the superintendent of the school has been given with 

 reasons why it is considered unsatisfactory. The method and result 

 which it is felt are the most scientific and thoro have been indicated 

 and are here recommended as the conclusion of the survey. Discussion 

 of these costs will be taken up in the summary of finances at the end 

 of this chapter. 



Per capita costs for the three years of operation of the school 



In finding per capita cost for the two preceding years the last meth- 

 od given is used. Capital investment was obtained by subtracting from 

 present value the additions made each year. Extension was estimated 

 at $6,000 for 1912-13 and $7,000 for 1913-14. Average daily 

 attendance was reduced to 1 40 the first year and to 1 30 the second 



