| 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. |