You're recommending I look at SFUSD's public budget when:

- that budget is how I was able to calculate per-pupil spend

- in another comment you admitted to having 'no idea' where the $28k/year number came from, suggesting to me that you haven't looked at the budget yourself

The granularity in SFUSD's published budget is not sufficient to analyze what is useful and what is waste.

I did some research into this - the public budget is actually reasonably detailed. The biggest gap between your analysis and the actual expenditures are the SFUSD faces much higher facilities costs, higher admin cost due to Teacher coaching, and specialized programs for English language learners and special education