For purposes of s. 118.52(12), Stats., the cost of providing a course to a pupil shall be determined by first dividing the total number of hours of instruction provided to the pupil in the course by 1,137, then multiplying the result by the annual tuition rate as determined by s. 121.76(2) (a), Stats. For purposes of determining hours of instruction for virtual charter school coursework, the total number of hours of instruction shall be 135 hours per credit.
Wis. Admin. Code Department of Public Instruction PI 36.19