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To calculate a per-mile cost for street maintenance are there any expenditures in the list of Operating Expenditures that you would want to exclude from

To calculate a per-mile cost for street maintenance are there any expenditures in the list of "Operating Expenditures" that you would want to exclude from this unit cost calculation because they don't appear to be street maintenance costs? Please identify those expenditures you would exclude and explain why? In particular, discuss if you will include employee benefits in calculating per-mile costs.

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