8. a. The weighted enrollment for each school district and county vocational school district shall be calculated as follows:

WENR = (PW x PENR) + (EW x EENR) + (MW x MENR) + (HW x HENR)

where

PW is the applicable weight for kindergarten enrollment;

EW is the weight for elementary enrollment;

MW is the weight for middle school enrollment;

HW is the weight for high school enrollment;

PENR is the resident enrollment for kindergarten;

EENR is the resident enrollment for grades 1 – 5;

MENR is the resident enrollment for grades 6 – 8; and

HENR is the resident enrollment for grades 9 – 12.

For the purposes of this section, ungraded pupils shall be counted in their age-equivalent grade.

b. The base cost for each school district shall be calculated as follows:

BC = BPA x WENR; and

the base cost for each county vocational school district shall be calculated as follows:

BC = BPA x WENR x 1.31

where

BPA is the base per pupil amount; and

WENR is the weighted enrollment of the school district or county vocational school district.

L.2007, c.260, s.8.