▁lowest ▁administrative ▁cost ▁per ▁pup il ▁in ▁Pennsylvania ▁was ▁$ 3 9 8 ▁per ▁pup il . ▁The ▁Pennsylvania ▁School ▁Bo ards ▁Association ▁collect s ▁and ▁maintain s ▁statistics ▁on ▁sal aries ▁of ▁public ▁school ▁district ▁employees ▁in ▁Pennsylvania . ▁According ▁to ▁the ▁association ' s ▁report , ▁the ▁average ▁sal ary ▁for ▁a ▁super int endent , ▁for ▁the ▁ 2 0 0 7 - 0 8 ▁school ▁year , ▁was ▁$ 1 2 2 , 1 6 5 . ▁Super int end ents ▁and ▁administr ators ▁receive ▁a ▁benefit ▁package ▁comm ens ur ate ▁with ▁that ▁offered ▁to ▁the ▁district ' s ▁teachers ' ▁union . ▁According ▁to ▁P SB A , ▁the ▁median ▁Super int endent ▁sal ary ▁rose ▁to ▁over ▁$ 1 3 0 , 0 0 0 ▁in ▁ 2 0 1 1 . ▁ ▁Per ▁pup il ▁sp ending ▁In ▁ 2 0 0 8 , ▁Sol an co ▁School ▁District ▁administration ▁reported ▁that ▁per ▁pup il ▁sp ending ▁was ▁$ 1 0 , 5 0 1 ▁which ▁ranked ▁ 4 3 7 th ▁among ▁Pennsylvania ' s ▁ 5 0 1 ▁school ▁districts . ▁By ▁ 2 0 1 0 , ▁the ▁per ▁pup il ▁sp ending ▁had ▁increased ▁to ▁$ 1 1 , 6 7 5 . 5 6 ▁Among ▁the ▁states , ▁ ▁Pennsylvania ' s ▁total ▁per ▁pup il ▁re venue ▁( including ▁all ▁sources ) ▁ranked ▁ 1 1 th ▁at ▁$ 1 5 , 0 2 3 ▁per ▁student , ▁in