3. Kindergarten to grade 2 students.__If a school administrative unit is eligible to receive targeted funds for its kindergarten to grade 2 program under section 15681, then for each kindergarten to grade 2 student, the unit receives an additional weight of .10.

A.__For purposes of the additional weight under this subsection, the count of kindergarten to grade 2 students is calculated based on the number of resident pupils in the most recent calendar year.

B. Only school administrative units with a kindergarten to grade 2 program approved by the department are eligible for funds pursuant to this subsection or other comparable index.

C.__Funds provided pursuant to this subsection may be expended only on behalf of kindergarten to grade 2 students.

§15676.__Per-pupil guarantee

For each school administrative unit, the commissioner shall calculate the unit's per-pupil guarantee for each year as the sum of:

1. Teaching staff costs.__The salary and benefit costs for school level teaching staff that are necessary to carry out this Act, calculated in accordance with section 15678;

2. Other staff costs.__The salary and benefit costs for school-level staff who are not teachers, but including substitute teachers,__that are necessary to carry out this Act, calculated in accordance with section 15679; and

3. Additional costs.__The per-pupil amounts not related to staffing, calculated in accordance with section 15680.

§15677.__Salary matrix

1. Salary matrix defined.__For purposes of this section, "salary matrix" means the relationships on a statewide basis between average staff salaries and: