Teacher salary follows a strict clustering system, which ensures that every teacher receives a pay commensurate to his or her duties. The cost of an average teacher in the state of Georgia is $ 74,985.07; this is the sum of a basic teacher salary and a number of other benefits, which make the career more attractive. The American government has a set minimum wage for every employee in the country, a feature that protects every citizen from exploitation by employers. The minimum wage in the state of Georgia is $ 20,000 implying that teacher salary is above the minimum wage and therefore conscious of the economic factors in the country. Among the common benefits that teachers enjoy are health insurance, medical insurance, social security, and workman’s compensation insurance. These benefits also vary depending on the nature of a teacher’s responsibilities in the school. The United States of America is a developed country and the government strives to provide the basic life support features in every region thereby dispelling the need for hardship allowances. The table below breaks down the teacher salaries in the state of Georgia: Average teacher cost Pay schedule $ 52,852.32 Local supplement $ 4,447.68 Health insurance $ 10,619.98 FICA $ 830.85 TRS $ 5,890.44 Total teacher salary $ 74,985.07 The additional costs such as the health insurance and the social security contribution all apply in form of uniform percentages of the scheduled pay. This implies that a teacher with a higher basic salary receives larger additional benefits thus validating the salary disparities among the teachers. The salary tabulation above refers to that of an average teacher in the state of Georgia and is therefore applicable to the physical education teacher at Alcovy High School, which is in the Newton county school management system. This therefore exempts Alcovy High School from paying its teachers the social security’s benefits. This way, after paying the teacher their basic remuneration of $52,852.23, the school will further pay the teachers an additional $17,685.07 in benefits thus resulting in a total of $74,985.07, which therefore becomes the cost of an average physical education’s teacher at the facility. There are different sources for this money, teachers are civil servants and therefore paid by the government. However, the school and its other related school systems and state departments also have a prerogative for paying teachers owing to their roles in the subsequent positions. Teachers have their entitlement depending on the nature of their assignments at the facility. The school for example must consider its teacher student ration to ensure that it does not overwork its teachers. The state for example pays every teacher $47,957.59 out of the total $74,985.07, which is the actual cost of every teacher. This implies that the rest of the funding comes for the subsequent systems and departments. In this context, the state sends this money to the Newton county school system. The system and the department thus pay every teacher the additional $27,093.01 to make the figure complete. However, teachers just as the rest of civil servants remit their taxes to the government. This therefore reduces the cost of hiring a teacher, since it is the same government paying the teachers and accepting their tax remittance.