Following the link you provided, it does break down subcategories, and instruction only gets $6,693 per student. That includes teacher salaries and benefits. So now in your class of 20.3 elementary students (national average) you have $135867. The teacher’s salary averages $43,440 plus another $51,237 in benefits (insurance, paid time off, retirement). That leaves $41190, $2029 per student, 180 days in a year=$11 per day per kid. For all books, supplies, curriculum materials (including those purchased under contract by the school), and instructional technology.