| B.__For units that do not operate secondary grade schools, |
| the EPS per-pupil rate for secondary grades is calculated by |
| multiplying the number of students sent by the sending unit |
| to a secondary grade receiving unit multiplied by the |
| receiving unit's EPS per-pupil rate for secondary grades and |
| the result divided by the number of students sent by the |
| sending unit to that secondary grade receiving unit.__If the |
| sending unit sends students to more than one secondary grade |
| receiving unit, then the secondary grade receiving unit cost |
| for each student sent by the sending unit is added and the |
| result divided by the total number of students sent to |
| secondary grade receiving units by the sending unit.__The |
| result is the average secondary grade EPS per-pupil rate for |
| the sending unit. |