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students of the same grade in this subsection (5), and central office 1 administrative staff units are allocated at staff unit per student 2 rates that exceed the general education rate established for students 3 in the same grade in this subsection (5) by 12.58 percent in the 4 2021-22 school year and 12.11 percent in the 2022-23 school year for 5 career and technical education students, and 17.92 percent in the 6 2021-22 school year and 17.42 percent in the 2022-23 school year for 7 skill center students. 8 (6) FRINGE BENEFIT ALLOCATIONS 9 Fringe benefit allocations shall be calculated at a rate of 22.71 10 percent in the 2021-22 school year and 22.98 percent in the 2022-23 11 school year for certificated salary allocations provided under 12 subsections (2), (3), and (5) of this section, and a rate of 22.75 13 percent in the 2021-22 school year and 22.80 percent in the 2022-23 14 school year for classified salary allocations provided under 15 subsections (4) and (5) of this section. 16 (7) INSURANCE BENEFIT ALLOCATIONS 17 Insurance benefit allocations shall be calculated at the rates 18 specified in section 506 of this act, based on the number of benefit 19 units determined as follows: Except for nonrepresented employees of 20 educational service districts, the number of calculated benefit units 21 determined below. Calculated benefit units are staff units multiplied 22 by the benefit allocation factors established in the collective 23 bargaining agreement referenced in section 934 of this act. These 24 factors are intended to adjust allocations so that, for the purpose 25 of distributing insurance benefits, full-time equivalent employees 26 may be calculated on the basis of 630 hours of work per year, with no 27 individual employee counted as more than one full-time equivalent. 28 The number of benefit units is determined as follows: 29 (a) The number of certificated staff units determined in 30 subsections (2), (3), and (5) of this section multiplied by 1.02; and 31 (b) The number of classified staff units determined in 32 subsections (4) and (5) of this section multiplied by 1.43. 33 (8) MATERIALS, SUPPLIES, AND OPERATING COSTS (MSOC) ALLOCATIONS 34 Funding is allocated per annual average full-time equivalent 35 student for the materials, supplies, and operating costs (MSOC) 36 incurred by school districts, consistent with the requirements of RCW 37 28A.150.260. 38 p. 1247 ESSB 5187.SL