The total basic foundation program for the state for any year shall be the sum of the computed costs for the counties in aggregate, as hereinafter determined, for the following:
(1) Allowance for professional educators;
(2) Allowance for service personnel;
(3) Allowance for fixed charges;
(4) Allowance for transportation cost;
(5) Allowance for administrative cost;
(6) Allowance for other current expense and substitute employees; and
(7) Allowance to improve instructional programs.