• One Kindergarten Pupil = .557 pupil units
• One Elementary Pupil (grade 1-3) = 1.115 pupil units
• One Elementary Pupil (grade 4-6) = 1.06 pupil units
• One Secondary Pupil (grade 7-12) = 1.3 pupil units
  
  A Preschool Pupil with Disabilities is counted as 1.25 pupil units for the ratio of hours of service to 825 with a minimum of .28 ADM and a maximum of 1.25 pupil unit.

Weighted Average Daily Membership (WADM) is the total of the above weighted pupil unit categories for a school district. More information about Average Daily Membership and Weighted Average Daily Membership is available through the Minnesota Department of Education.

Adjusted Marginal Cost Pupil Units (AMCPU) is the greater of the total of weighted average daily membership served by the school district multiplied times .77 plus the total of the weighted average daily membership served by the school district for the prior school year multiplied times .23, or the actual current weighted average daily membership served by the district. This calculation allows districts that have declining adjusted pupil units to count 23% of the reduction in adjusted pupil units in their formulas for calculating current year revenue.

Pupil units in Average Daily Membership (ADM) is the total headcount of students in a school district. Each student may not count for more than 1.0 ADM.

In many formulas “Pupil Units” means Adjusted Marginal Cost Pupil Units.