In this subdivision: I. "Cost-per-pupil" refers to the cost-per-pupil within a school district and shall mean the lowest of: (a) The current expenditures associated with the daily operation of the school district divided by the daily membership in attendance with expenditures associated with tuition, transportation, and food operations not supported with public funds being excluded. (b) Any reasonable and good faith estimate of I(a); or (c) An amount determined in good faith by the department of education to correspond to I(a). II. "Administrator" shall include superintendents, assistant superintendents, directors or coordinators of diversity, equity, and inclusion, or functionally equivalent officials whether or not their salaries are listed by the department of education, and business managers or administrators. III. "Corresponding school administrative unit" shall mean the school administrative unit which includes a given school district.
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