| |  | | (3) The student-to-librarian ratio is 800:1; | 
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 |  | | (4) The student-to-media assistant ratio is 500:1; | 
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 |  | | (5) The student-to-health staff ratio is 800:1; | 
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 |  | | (6) The student-to-school administrative staff ratio is |  | 315:1; and | 
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 |  | | (7) The student-to-clerical staff ratio is 200:1. | 
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 |  | |  | 3.__Number of staff 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 staff positions that |  | are required in order to achieve the student-to-staff ratios set |  | forth in subsection 2. | 
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 |  | |  | 4.__Estimated salary costs.__The commissioner shall determine |  | the estimated salary costs for the number of staff positions |  | required under subsection 3.__In order to calculate this amount, |  | the commissioner, where appropriate, shall use the salary matrix |  | pursuant to section 15677 for all staff positions in each |  | category. | 
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 |  | |  | 5. Salary costs for substitute teachers.__The commissioner |  | shall calculate the additional salary costs for substitute |  | teachers for each school administrative unit using the pupil |  | count arrived at under section 15674, subsection 1, paragraph C, |  | subparagraph (1).__In order to calculate this amount, the |  | commissioner shall establish a per-pupil rate for the cost of a |  | substitute teacher for 1/2 day. | 
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 |  | |  | 6. Total salary and benefit costs for staff.__The total salary |  | and benefit costs for staff is equal to the sum of: | 
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 |  | | A.__The estimated salary costs determined pursuant to |  | subsection 4; | 
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 |  | | B.__The amount, as determined by the commissioner, that |  | equals the statewide percentage of estimated salary costs |  | determined pursuant to subsection 4 that represents the |  | statewide benefit costs; and | 
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 |  | | C. The substitute teacher salary costs determined pursuant |  | to subsection 5. | 
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 |  | | §15680.__Per-pupil amounts not related to staffing | 
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