As a teacher, I think it's not only reasonable to keep an eye on school budgets but necessary. In fifteen years, I've seen money spent on many things that ultimately don't benefit the kids (administrator bloat mentioned above, for example) but that might "look good." $28k a year, if accurate, is very high, but that clearly would be a result of the costs being split between a low number of students.
In the end, the question would have to revolve around the benefits of the current system vs. the drawbacks of combining with other towns. I'd give an arm to have fewer than 30 kids in each of my English courses, so the costs may potentially worth it (assuming positive outcomes, of course).
Side note: I also think it's important that we don't immediately condemn people who question, either in politics or in finances, but often that's where things go and real change stops.
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