Question 1)

A suburban city's school district located near the ocean has a tax Base of $500,000,000 due to the multi-million dollar properties with Ocean views.

The Capital City's school district, Which is 10 miles away, has a tax base of $150,000,000 due to most building being state buildings and federal building (they are tax exempt).

Both school districts have 13,000 students attending public schools. The tax rate is 25%. Calculate the budget per student in each school district.

Question 2)

If John goes to College , he will miss out on working in construction for $25 and work 40 hours per week.

He also has to pay $2,000 in tuition twice a year.

His books are $800 for the whole year.

Calculate

1) Indirect cost

2) Direct Cost

3) Total Cost

1.(i). $28,846

(ii). $8,654

2.(i). Indirect cost :  Indirect cost is $52,000

(ii). Direct cost: $4,800

(iii). Total cost : $156,800

Step-by-step explanation

1.(i). Suburban district will have total net income as  : 100% - 25%(tax) = 75%
Tax base amount : $500,000,000
Net income : 75% * $500,000,000 = $375,000,000
Total number of students : 13,000
Budget per student :  375,000,000/13000 = $28,846
=$28,846

(ii).Capital city's district net income : 100% - 25%(tax expense) = 75%
Tax base amount : $150,000,000
Net income : $150,000,000 * 75% = $112,500,000
Total number of students : 13,000
Budget per student : $112,500,000/13,000 = $8,654
=$8,654

2.(i). Indirect cost 
This is the opportunity cost which is indirect. He will miss the opportunity to work in construction for the period he will be in college. The income he would have earned for that time becomes the indirect cost. 
There are 52 weeks in a year 
He earns $25 per hour. He works 40 hours per week. 
Total earnings per week : $25 * 40 = $1,000.
Total earnings per year : $1000 * 52 = $52,000
Indirect cost is $52,000

(ii). Direct cost. 
Total tuition fee : $2,000 * 2 = $4,000
Cost for books :                        $800
Total direct cost :                     $4,800
Direct cost : $4,800

(iii). Total cost is just a summation of both the indirect and direct costs. 
Indirect cost :  $152,000
Direct cost :    $4,800.
Total cost.       $156,800
Total cost : $156,800