Schools are not designed to calculate the actual cost on a per student basis. Big ticket items like a dedicated SPED department, or a professional working 1:1

Schools are not designed to calculate the actual cost on a per student basis. Big ticket items like a dedicated SPED department, or a professional working 1:1 with a student can be accounted for. But if a special needs child participates in a standard class (which they do) and the standard teacher needs to do more than average work to accommodate them; that cost is not earmarked for that specific student. Once the bean counters see it, it is just "teacher salary", which gets averaged out across all the students.