MADISON, Wis. (AP) -- A new report says that Wisconsin's better-than-average benefits explain why the state's schools eight and a half percent more than the national average to educate students.

The report released Thursday by the Wisconsin Taxpayers Alliance is based on U.S. Census data showing Wisconsin's school expenses were 14th highest nationally.

The alliance says the main reason for the above-average spending is health and other benefits that cost 50 percent more than the national average.

Wisconsin schools spent an average of $10,190 per pupil in the academic year ending in 2006. The report finds that the vast majority of that, 60 percent, was spent on instruction.

Salaries were two and seven-tenths percent above the average and 16th highest nationally.