The total basic foundation program for the state for any year shall be the sum of the computed costs for the counties in aggregate, as hereinafter determined, for the following:
- (1) Allowance for professional educators;
- (2) Allowance for service personnel;
- (3) Allowance for fixed charges;
- (4) Allowance for transportation cost;
- (5) Allowance for administrative cost;
- (6) Allowance for other current expense and substitute employees; and
- (7) Allowance to improve instructional programs.