2.__Ratios.__In calculating the salary and benefit costs pursuant to this section, the commissioner shall utilize the following student-to-teacher ratios.

A. For the elementary school level, the student-to-teacher ratio is 17:1.

B. For the middle school level, the student-to-teacher ratio is 16:1.

C.__For the high school level, the student-to-teacher ratio is 15:1.

3.__Number of teaching positions required.__The commissioner shall identify for each school administrative unit, using the pupil count arrived at under section 15674, subsection 1, paragraph C, subparagraph (1), the number of school level teaching positions that are required in order to achieve the student-to-teacher ratios set forth in subsection 2.

4. Estimated salary costs.__The commissioner shall determine the estimated salary cost for the number of school level teaching positions required under subsection 3.__In order to calculate this amount, the commissioner shall use the salary matrix pursuant to section 15677 for all school level teaching positions in each category.

5.__Total salary and benefit costs for school level teaching staff.__The total salary and benefit costs for school level teaching staff are equal to the sum of:

A.__The amount identified pursuant to subsection 4; and

B. The amount, as determined by the commissioner, that equals the statewide percentage of salary costs that represents the statewide benefit costs.

§15679.__Calculation of salary and benefit costs; other

school level staff

1.__Salary and benefit costs; other school level positions.__ The commissioner shall annually determine, for each school administrative unit, the salary and benefit costs of all school